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LAW OF THE REPUBLIC OF ARMENIA

of April 12, 2022 No. ZR-76

About modification and amendments in the Tax code

Accepted by National Assembly of the Republic of Armenia on March 23, 2022

Article 1. Regarding the 4th article 208 of the Tax Code of the Republic of Armenia of October 4, 2016:

Shall be replaced with words 1) in Item 1 of the word "and social" ", social (except for the subitem "k" of this Item), ecological, health care and reproduction";

To add 2) with the subitem "k" of the following content:

"j) the coefficient 0.0 is applied to persons of retirement age in case of amateur fishing to the corresponding rates established by the subitem "zh" of this Item;";

3) in Item 2 of the word "using (production) for the purpose of reproduction in artificial and natural conditions (except for resettlements in the research purposes)" shall be replaced with words "uses in the ecological purposes, for the purpose of health care and the organization of reproduction".

Article 2. This Law becomes effective since January 1, 2023.

President of the Republic of Armenia

V. Khachaturian

 

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