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LAW OF THE REPUBLIC OF ARMENIA

of July 15, 2021 No. ZR-304

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

Accepted by National Assembly of the Republic of Armenia on June 30, 2021

Article 1. To add part 1 of article 108 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code) with Item 25 of the following content:

"25) income gained from broadcasting and display at movie theater of the national movie and also from placement of advertizing during them - on December 31, 2030 inclusive.".

Article 2. To add part 1 of article 112 of the Code with Item 18 of the following content:

"18) expenses on broadcasting and display at movie theater of the national movie, and also on the advertizing placed during them - on December 31, 2030 inclusive.".

Article 3. This Law becomes effective for the tenth day after its official publication.

President of the Republic of Armenia

A. Sargsyan

 

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