LAW OF THE REPUBLIC OF ARMENIA

of December 15, 2015 No. ZR-167

About introduction of amendments and changes in the Law of the Republic of Armenia "About the receipts tax"

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

Article 1. Article 4 of the Law of the Republic of Armenia ZR-236 of December 19, 2012 "About the receipts tax" (further – the Law) to add with part 3.1 following of content:

"3.1. In the cases provided by subitems "an" - "in" item 4 of part 3 of this Article, the organization, the individual entrepreneur and the notary, in case of satisfaction of other conditions established by the law, are considered (continue to be considered) as taxpayers from turnover if persons specified in these subitems provided the announcement of the termination of activities to tax authority and did not perform the actual activities.".

Article 2. To add item 4 of paragraph one of article 5 of the Law after the words "4 parts 3" with words "(behind iklyucheniye of the cases established by part 3.1 of article 4 of this Law)".

Article 3. To state part 2 of article 13 of the Law in the following edition:

"2. From the moment of the termination of the tax discharge from turnover, the remained period of this year trade organizations are expected and pay the income tax (including, advance payments), and individual entrepreneurs – the income tax (including, advance payments), and the VAT in the general procedure established by the Law.".

Article 4. This Law becomes effective since January 1, 2018, except for articles 1 and 2 of this Law.

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