LAW OF THE REPUBLIC OF ARMENIA

of May 27, 2015 No. ZR-36

About modification and amendments in the Law of the Republic of Armenia "About the income tax"

Accepted by National Assembly of the Republic of Armenia on May 7, 2015

Article 1. Regarding 1 article 10 of the Law of the Republic of Armenia ZR-246 of December 22, 2010 "About the income tax":

Words of Item 1 "Item 1.1" shall be replaced with words 1) "Items 1.1 and 1.2";

To add 2) with Item 1.2 of the following content:

"1. 2) the tax agent who signed the employment contract with residents of the Republic of Armenia and based on this agreement, the worker performs work only outside the territory of the Republic of Armenia, that the income tax from the income from the salary and the payments balanced to it paid to employees within implementation of the programs provided by part 1.2 of article 33 of the Law of the Republic of Armenia "About the income tax" is calculated at the rate of 13 percent;".

Article 2. This Law becomes effective for the tenth day after official publication.

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