LAW OF THE REPUBLIC OF ARMENIA

of December 17, 2014 No. ZR-248

About entering of amendments into the Law of the Republic of Armenia "About the income tax"

Accepted by National Assembly of the Republic of Armenia on December 17, 2014

Article 1. "About the income tax" (further – the Law) to add part 1 of article 6 of the Law of the Republic of Armenia of ZR-246 of December 22, 2010 with Item 35 of the following content:

"35. Income gained by the taxpayers certified according to the procedure, established by the Law of the Republic of Armenia "About the state assistance to the sphere of information technologies", from realization of information technologies during certificate effective period.".

Article 2. In article 10 of the Law:

1) Item of 1 part 1 after the words "at the following rates" to add with words ", except for stipulated in Item 1.1 these parts of case";

To add 2) with Item 1.1 of the following content:

"1. 1) the tax agent certified according to the procedure, established by the Law of the Republic of Armenia "About the state assistance to the sphere of information technologies", calculates the income tax from the salary and the payments balanced by it paid during action of the certificate at the rate of 10 percent.".

Article 3. To add part 3 of article 17 of the Law after the words "the made contributions" with words ", and also the expenses connected with receipt of income gained by the taxpayers certified according to the procedure, established by the Law of the Republic of Armenia "About the state assistance to the sphere of information technologies", from realization of information technologies during certificate effective period.".

Article 4. This Law becomes effective for the tenth day after official publication.

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