LAW OF THE REPUBLIC OF ARMENIA

of December 15, 2015 No. ZR-155

About introduction of amendments to the Law of the Republic of Armenia "About the income tax"

Accepted by National Assembly of the Republic of Armenia on November 24, 2015

Article 1. In article 46 of the Law of the Republic of Armenia "About the income tax" (further – the Law) number "15 to replace ZR-155 of September 30, 1997 with number "20".

Article 2. To replace number "25" of parts 8 and 9 of Article 47 and articles 50 and 63 of the Law with number "20".

Article 3. In article 66 of the Law:

Part 1 to state 1) in the following edition:

"According to article 64 of this Law, the tax agent shall pay the withheld (collected) tax amount on profit to the budget no later than the 20th day of the next month after quarter of payment of the income to the nonresident. At the same time, the tax agent shall quarterly, no later than the 20th day of the next month in the electronic form established by tax authority to show summary calculation in tax authority of the location (accounting) about the income paid to the nonresident, withheld and tax amounts paid to the budget on profit for the last quarter.",

2) words of part 2 "tax liabilities" shall be replaced with words "obligations on the income tax".

Article 4. This Law becomes effective since January 1, 2018.

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