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LAW OF THE REPUBLIC OF ARMENIA

of September 25, 2020 No. ZR-417

About modification and amendments in the Law "About the Assessed Tax"

Accepted by National Assembly of the Republic of Armenia on September 16, 2020

Article 1. Regarding the 2nd article 15 of the Law of December 26, 2002 No. ZR-491 "About the assessed tax" (further - the Law):

"The faces which are on obligatory compulsory military service" shall be replaced with words 1) in the first paragraph of the word "the military personnel passing obligatory military services by means of the appeal established by the law";

The word "urgent" shall be replaced with words 2) in the second paragraph "military", and words "the persons who served, graduated from military schools" - the words "the military personnel passing the posteducational contractual military service established by the law, and also continuing military service in the procedure established by the law after the contact expiration on posteducational contractual military service";

The fifth paragraph to state 3) in the following edition:

"The right to the privileges established by this part stops after dismissal of the serviceman from military service, and also in case of property clearance, considered as taxable object, during military service in lease or in trust management.";

The sixth paragraph to add 4) with the new offer of the following content: "The procedure for application of the privileges established by this part is established by the order of the Government of the Republic of Armenia.".

Article 2. This Law becomes effective next day after its official publication.

President of the Republic

A. Sargsyan

 

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