of June 27, 2019 No. ZR-77
About entering of amendments and changes into the Law "About National Pensions"
Accepted by National Assembly of the Republic of Armenia on June 25, 2019
Article 1. Regarding 1 article 29 of the Law of December 22, 2010 ZR-243-N "About national pensions" (further - the Law):
1) in Item 1 of the word" (to perform hired work, including to be considered as the hired employee involved in family entrepreneurship after January 1, 2018)" shall be replaced with words "perform hired work, be considered as the hired employee involved in family entrepreneurship during the period from January 1, 2018 to December 31, 2019, and after January 1, 2020 - involved in microentrepreneurship)";
Item 2 to state 2) in the following edition:
"2) the periods of stay by the individual entrepreneur, continuances in office of the notary, payment of patent tax (till January 1, 2018 - patent payment) during the period from January 1, 2018 to December 31, 2019, except for the periods when the individual entrepreneur was considered only as the subject of microentrepreneurship (till December 31, 2019) or used the tax benefits established by the Law of the Republic of Armenia "About tax exemption of the activities performed in border areas" or the Law of the Republic of Armenia "About tax benefits of self-employed persons";";
Shall be replaced with words 3) regarding 4 words "patent payment" "patent tax (till January 1, 2018 - patent payment) during the period from January 1, 2018 to December 31, 2019".
Article 2. To state Item 6 of part 1 of article 46 of the Law in the following edition:
"6) for payers of patent tax (till January 1, 2018 - patent payment) during the period from January 1, 2018 to December 31, 2019 - also day, month and year of registration in tax authority, the periods of payment of patent tax (patent payment).".
Article 3. This Law becomes effective since January 1, 2020.
President of the Republic of Armenia
A. Sargsyan
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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