of May 30, 2024 No. ZR-229
About introduction of amendments to the Tax Code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on May 22, 2024
Article 1. To state part 4 of article 159 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the code) in the following edition:
"4. In case of investment of income gained in the form of dividends into the authorized capital or the authorized capital of the same resident organization of the Republic of Armenia paying dividends within tax year in the procedure established by the legislation, the sum granted in the amount of the fee, but no more tax amounts paid to the government budget from dividends is compensated from the government budget according to the procedure, established by the Government, taking into account the restrictions set by this part.
Compensation established by this part from the government budget is not paid if the resident organization of the Republic of Armenia paying dividends within the tax year including day of giving in tax authority of statements for compensation of the income tax paid from the dividends distributed from the profit formed by results of activities for the accounting periods after January 1, 2025 and within the tax year including date of giving in tax authority of statements about:
1) violation of any of requirements of Article 408, Article 410 or article 415 of the Code;
2) violation of requirements of article 412 of the Code two and more times;
3) violation of requirements of article 416 of the code three and more times:
Preserving in force of check or other administrative act as a result of check or appeal in administrative or legal process, connected with the violations specified in the second paragraph of this part is not the basis for return of the compensated income tax amounts to the government budget based on the statements provided by this part.".
Article 2. Recognize invalid parts 8 and 9 of article 336 of the code.
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