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LAW OF THE REPUBLIC OF ARMENIA

of February 1, 2024 No. ZR-21

About modification and amendments in the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on January 16, 2024

Article 1. In article 324 of the Tax Code of the Republic of Armenia of October 4, 2016:

1) regarding 1 word of "case on bankruptcy" shall be replaced with words "proceeedings about bankruptcy";

2) to State part 2 in the following edition:

"2. During the period from the date of the introduction in legal force of the decision on recognition of the debtor by the bankrupt before bankruptcy completion of the procedure advance payments are not charged, charge of penalties and penalty fee for failure to carry out or improper execution of obligations of the debtor on taxes, charges or other payments stops, penalties and penalty fee for non-execution or improper execution of the obligations on taxes, duties or other payments which resulted from the checks (or audits) relating to the accounting periods (periods) from the date of the introduction in legal force of the decision on recognition of the debtor by the bankrupt before the end of proceeedings about bankruptcy and to the introduction of the decision in force otherwise (including the specified calculations), are charged before date of entry of decision into legal force.".

To add 3) with parts 2.1-2.3 following of content:

"2.1. During the period from the date of the introduction in legal force of the judgment about allowance of the application about threat of bankruptcy and approval of the plan of financial improvement and before completion of proceeedings about bankruptcy charge of penalties and penalty fee for failure to carry out or improper execution of obligations of the debtor on the taxes, duties or other payments operating for date of decision stops.

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