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LAW OF THE REPUBLIC OF ARMENIA

of June 28, 2018 No. ZR-357

About modification and amendments in the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on June 13, 2018

Article 1. In article 88 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code):

Line 5 in the table of part 1 to state 1) in the following edition:

"2208 20

cognac, brandy and other spirit tinctures

1 liter (in terms of 100 percent alcohol)

and. for drink with the term of endurance from 1 to 3 years inclusive – 3000 dram;

 

. for drink with the term of endurance from 4 to 5 years inclusive – 3500 dram;

 

century for drink with the term of endurance from 6 to 10 years inclusive – 6000 dram;

 

for drink with the term of endurance from 11 to 15 years inclusive – 8500 dram;

 

for drink with the term of endurance from 16 to 19 years inclusive – 14000 dram;

 

e. for drink with the term of endurance of 20 and more years – 22000 dram";

Part 3 to state 2) in the following edition:

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