LAW OF THE REPUBLIC OF ARMENIA

of June 5, 2020 No. ZR-280

About entering of amendments and changes into the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on June 1, 2020

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

1) Item 57 after the word "place of trade" to add with words ", Item of mobile trade";

Item 58 after the word "for" to add 2) with words ", and also Item of mobile trade".

Article 2. In article 55 of the Code:

Item 5 of part 2 after the word "coupon" to add 1) with words "(including the electronic coupon of electronic cash register)";

2) in Item 2 parts 3 words "information (data) established by the second paragraph of part 3 of article 381 of the Code" shall be replaced with words ", except the established obligatory information (data), on the coupon the identification taxpayer number (ITN) of the organization, the individual entrepreneur or notary acquiring goods, accepting works and (or) receiving services", and words of "the acquired goods" - words "delivery of goods or";

3) part 11 to recognize invalid.

Article 3. In article 56 of the Code:

Item 1 of part 3 before the word "control" to add 1) to the words "established articles 380 of the Code";

"Part 8" shall be replaced with words 2) regarding 4 words "parts 8 and 8.1";

3) in Item 1 of part 8 of the word "settlement documents (except for coupons of cash registers)" shall be replaced with words "the settlement documents established by Items 1-4 of part 2 of article 55 of the Code";

To add 4) with part 8.1 following of content:

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