of March 23, 2020 No. ZR-140
About modification of the Law "About the Land Tax"
Accepted by National Assembly of the Republic of Armenia on March 6, 2020
Article 1. "About the land tax" to state the second paragraph of article 7 of the Law of April 27, 1994 to No. ZR-101 in the following edition:
"Physical persons completely fulfill the tax liabilities as regards this earth which is the taxation object, for the period, the covering month including day of state registration of transfer of property before state registration of the property right arising from the agreement of alienation, except as specified, when alienation is performed by the forced contractor, the managing director on bankruptcy or the pawnbroker.
Except as specified, when alienation is performed by the forced contractor, the managing director on bankruptcy or the pawnbroker, the body keeping the inventory of the real estate performs state registration of the property rights to the earth based on the certificate of lack of the tax liabilities as regards the earth issued by the bodies performing accounting in which also the period of tax year of issue of the reference for which as regards this earth payments of the land tax are made is specified.".
Article 2. This Law becomes effective for the tenth day after its official publication.
President of the Republic
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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