Unofficial transfer (c) Soyuzpravoinform LLC
of May 2, 2024 No. ZR-145
About introduction of amendments to the Tax Code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on April 11, 2024
Article 1. Recognize invalid Item 2 of part 2 of Article 121 and parts 1 and 2 of article 127 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code).
Article 2. In Item 3 of part 1 of article 130 of the Code and in the subitem "v" of Item 1 of part 2 of article 135 of the Code of the word "parts 1 and 3" shall be replaced with words "part 3".
1. This law becomes effective next day after its official publication.
2. Concerning residents of the income tax payers performing the business program approved by the government, to the introduction of this law in force, in time, established by part 1 of article 127 of the Code, provisions, stipulated in Item 2 parts 2 Articles 121, by part of 1 Article 127, Item 3 of part 1 of article 130 of the Code in the current version and the subitem "v" of Item 1 of part 2 of article 135 of the code continue to be applied.
President of the Republic of Armenia
V. Khachaturian
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