Document from CIS Legislation database © 2003-2023 SojuzPravoInform LLC

Unofficial transfer (c) Soyuzpravoinform LLC

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA

of March 24, 2022 No. 399

About approval of procedure for provision of the state assistance to the commercial organizations and individual entrepreneurs in the field of information technologies

Accepted the Government of the Republic of Armenia on March 24, 2022

(as amended of the Order of the Government of the Republic of Armenia of 22.04.2022 No. 558)

Based on part 4 of article 146 of the Constitution of the Republic of Armenia the Government of the Republic of Armenia decides:

1. Approve procedure for provision of the state assistance to the commercial organizations and individual entrepreneurs in the field of information technologies according to Appendix.

2. This Resolution becomes effective next day after publication.

Prime Minister of the Republic of Armenia

N. Pashinyan

Appendix

to the Order of the Government of the Republic of Armenia of March 24, 2022 No. 399

Procedure for provision of the state assistance to the commercial organizations and individual entrepreneurs in the field of information technologies

1. This Procedure governs the relations connected with provision of the state assistance to the commercial organizations (including to the selected divisions of foreign legal entities staying on the registry in the Republic of Armenia) and to individual entrepreneurs in the field of information technologies.

1.1. This Procedure does not extend to the business entities who received the certificate according to the procedure, established by the Law "About the State Assistance in the field of Information Technologies".

2. The state assistance provides (assigns and pays) the Ministry of the high-tech industry of the Republic of Armenia (further – the Ministry) based on documents, the stipulated in Item 8 presents About, and information obtained according to the procedure, the stipulated in Item 9 presents About.

3. The state assistance is provided to the commercial organizations and individual entrepreneurs performing activities in the field of information technologies (further – the beneficiary) which at the same time meet the following requirements:

1) 90 and more percent of income (realization turnover) gained from the performed activities make the income (realization turnover) from the activities included in groups 26.1, 26. 2, 26.3, 30.3, 58.2, 62.0, 63.1 of the qualifier of types of economic activity, the decisions of the Minister of Economic Affairs of the Republic of Armenia approved by Item 1 of September 19, 2013 No. 874-N, and in the absence of the income (realization turnover) – 90 and more percent of total number of workers is constituted by professional structure of the information technology sphere;

2) the number of persons employed, attracted in the corresponding month of provision of the state assistance according to the employment contract and civil agreements on performance of works or rendering services increased, at least, on 10 in comparison with number of persons employed of this beneficiary according to the data registered for March 1, 2022;

3) the accepted workers specified in subitem 2 of this Item within 6 months preceding March, 2022 were not workers in the Republic of Armenia according to the employment contract and civil agreements on performance of works or rendering services;

4) for the day preceding date of filing of application, the stipulated in Item 8 presents About have no obligations according to the income controlled by tax authority, the exceeding 100 thousand dram, except for obligations as regards the income tax which shall be completely executed.

4. As the basis to consider the satisfied condition established by the subitem of 1 Item 3 presents of the Procedure serves the code of the qualifier of types of economic activity applied in the Republic of Armenia, reflected in the tax accounts on the value added tax or the receipts tax provided by the taxpayer for the accounting period including month of assistance and specific weight of types of activity for date of filing of application. In the absence of the income (realization turnover) as the basis to consider the satisfied condition established by the subitem of 1 Item 3 presents of the Procedure serve the data provided by the beneficiary to the Ministry.

5. As the basis to consider the satisfied condition established by the subitem 2 Items 3 presents of the Procedure serves the number of persons employed reflected in the monthly settlement of the income tax and social payment for February, 2022 provided till March 31, 2022 inclusive which is compared to number of persons employed in the corresponding month of provision of assistance on the date of filing of application, the stipulated in Item 8 presents About.

As the basis to consider the satisfied condition established by the subitem 2 Items 3 presents of the Procedure for the commercial organizations which received state registration or the individual entrepreneurs registered after March 1, 2022 serves the number of persons employed in quantity at least 10, reflected in monthly settlement of the income tax and social payment for the corresponding month of provision of the state assistance.

6. As the basis to consider the satisfied condition established by the subitem 3 Items 3 presents of the Procedure serve the data which are available in information base of the personified accounting of tax authority for March 1, 2022.

7. The state assistance is provided to the beneficiary in the month(s) satisfying to conditions, the stipulated in Item 3 presents of the Procedure in the amount of 50 percent of the income tax paid to the government budget from the salary added to the new workers accepted according to the subitem 2 Items 3 presents of the Procedure and other payments equated to it and also the income paid for performance of works and rendering services in civil agreements. The state assistance to beneficiaries can be calculated and be provided for March, 2022 and eleven months following it.

8. For the purpose of receipt of the state assistance the beneficiary submits the following documents to the Ministry:

1) the statement for receipt of the state assistance in form of this Procedure;

2) data for every month in the form established by the Ministry of the new workers accepted according to the subitem 2 Items 3 presents of procedure about the salary added by it and other payments equated to it, about the income paid for performance of works or rendering services in civil agreements about the income tax calculated and paid from this income and also about the professional list of workers;

3) the documents confirming payment to workers of the income.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.