of December 29, 2017 No. ZR-280
About entering of amendments into the Law of the Republic of Armenia "About state registration of legal entities, the state accounting of the allocated divisions, organizations of legal entities and individual entrepreneurs"
Accepted by National Assembly of the Republic of Armenia on December 21, 2017
Article 1. Article 27 of the Law of the Republic of Armenia of April 3, 2001 ZR-169 "About state registration of legal entities, the state accounting of the allocated divisions, organizations of legal entities and individual entrepreneurs" to add with part 10 of the following content:
"10. Also the notice in the form established by tax authority of the taxation systems installed by the Tax code of the Republic of Armenia and also submission due dates of statements for the purpose of their choice is provided to person staying on the registry as the individual entrepreneur (according to part 2 of article 25 of this Law - again as the individual entrepreneur) (including according to the procedure, established by part 8 of this Article). Individual entrepreneurs can submit the applications established by the Tax code of the Republic of Armenia for that being considered as the taxpayer on value added and to stay on the registry as the taxpayer on value added, to be considered as the taxpayer from turnover, and also the subject of family entrepreneurship, by means of the agency.".
Article 2. To add article 35 of the Law with part 12 of the following content:
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