LAW OF THE REPUBLIC OF ARMENIA

of October 18, 2016 No. ZR-153

About modification and amendments in the Law of the Republic of Armenia "About fixed payments"

Accepted by National Assembly of the Republic of Armenia on September 28, 2016

Article 1. In article 2 of the Law of the Republic of Armenia ZR-236 of July 7, 1998 "About fixed payments" (further – the Law):

1) words of part 2 of "physical persons" shall be replaced with words "individual entrepreneurs",

2) to remove words from part 3", the companies which do not have the status of the legal entity".

Article 2. To state article 3 of the Law in the following edition:

"Article 3. Payers of fixed payment

Payers of fixed payment are legal entities and individual entrepreneurs (further – payers) who are engaged in types of activity, the stipulated in Clause 7 these Laws.".

Article 3. State Article 6 in the following edition:

"Article 6. Structure of fixed payment

The settlement size of the value added tax in the amount of fixed payment for legal entities, is accepted in the amount of 60 percent.".

Article 4. Recognize part 2 of article 7 of the Law invalid.

Article 5. Recognize articles 10 and 11 of the Law invalid.

Article 6. State Article 13 in the following edition:

"Article 13. Submission of announcements and other data

1. Persons performing the activities established by the Items "g" and "c" of part of 1 this Article represent to tax authority of the accounting the announcement in the form of basic data approved by higher tax authority and adjusting factor for calculation of fixed payment (further - the announcement).

At the same time,

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