of October 29, 2020 No. ZR-476
About modification of the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on October 27, 2020
Article 1. Part 6 of article 408 of the Tax Code of the Republic of Armenia of November 4, 2016 (further - the Code) to recognize invalid.
Article 2. This Law becomes effective for the tenth day after its official publication.
Article 3. To the offenses revealed as a result of complex tax audit, performed after entry into force of this Law, concerning the periods preceding day before entry into force of this Code, penalty, established by part 6 of article 408 of the Code it is not applied, and the penalties registered by the statement which is drawn up as a result of complex tax audit are not shown to the taxpayer if the drawn-up statement at the time of entry into force of this Law was not considered indisputable according to part 6 of article 398 of the Code.
President of the Republic
A. Sargsyan
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