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LAW OF THE REPUBLIC OF ARMENIA

of February 8, 2022 No. ZR-12

About non-cash transactions

(as amended on 18-11-2025)

Accepted by National Assembly of the Republic of Armenia on January 18, 2022

Chapter 1. General provisions

Article 1. Subject of regulation of the Law

1. This Law governs the relations connected with the payments in non-cash form made for transactions on alienation in the territory of the Republic of Armenia of goods, to property acquisition, use of goods, use of property, performance of works and rendering services for the purpose of salary payment, the alimony, grants, pensions, benefits, loans, entertainment expenses, business trip, and also the other relations connected with non-cash transactions.

Article 2. Law coverage

1. This Law extends to the physical persons who are in the territory of the Republic of Armenia, the organizations operating in the territory of the Republic of Armenia, the foreign organizations operating in the territory of the Republic of Armenia the allocated divisions of the foreign organizations on individual entrepreneurs, notaries, lawyers, bodies of system of public administration and local self-government.

2. This Law extends to the bargains concluded (in writing and orally) in the territory of the Republic of Armenia, and providing actual payment for them (actually paid) in the territory of the Republic of Armenia, and also to the bargains concluded outside the Republic of Armenia, however providing payment (actually paid) in the territory of the Republic of Armenia.

Article 3. The basic concepts used in the Law

1. The basic concepts used in this Law have the following value:

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