LAW OF THE REPUBLIC OF ARMENIA

of June 27, 2014 No. ZR-71

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 June 21, 2014

Article 1. Regarding 1 article 6 of the Law of the Republic of Armenia ZR-246 of December 22, 2010 "About the income tax":

Words of Item 2" (including, the pensions paid in case of participation in accordance with the established procedure in obligatory funded pension system by the principle of voluntariness)" shall be replaced with words 1) "(including, the funded pensions paid within accumulated portion according to the Law of the Republic of Armenia "About funded pensions")", and words of "participation in obligatory funded pension system" – words of "investment part of the state pension";

Words of Item 3 "schemes of voluntary funded pension system" shall be replaced with words 2) "voluntary investment part of the state pension", and the word "accumulative fees" – the words "voluntary pension contributions";

Words of item 4 of "the scheme of voluntary funded pension system" shall be replaced with words 3) "voluntary investment part of the state pension";

Item 5 to state 4) in the following edition:

"5) the accumulative fees paid for (in advantage) persons at the expense of means of the government budget of the Republic of Armenia within investment part of the state pension of the pension system of the Republic of Armenia,",

Item 6 to state 5) in the following edition:

"6) income gained before the expiration of the term established by the law for acquisition of right to receipt of funded pension at the expense of the accumulative fees made for (in advantage) the taxpayer within investment part of the state pension, according to the Law of the Republic of Armenia "About funded pensions",".

Article 2. In article 13 of the Law:

The word of Item 1 of part 2 "accumulative" to replace 1) with the word "social";

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