Unofficial transfer (c) Soyuzpravoinform LLC
of July 4, 2024 No. ZR-297
About introduction of amendments to the Tax Code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on June 12, 2024
Article 1. To state part 7 of article 126 of the Tax Code of the Republic of Armenia of October 4, 2016 in the following edition:
"7. From the tax discharge on profit the income tax payers who are considered operating the free economic zone are exempted from the activities performed in the free economic zone created in the territory of the Republic of Armenia regarding income gained from the sources of the Republic of Armenia or sources which are outside the Republic of Armenia. On profit income gained from sale or provision with right to use of the objects of intellectual property right created (developed) or developed in the territory of the free economic zone as a result of implementation of the types of activity determined by part 1 of article 14 of the Law of the Republic of Armenia "About free economic zones" (including increase in value of object of intellectual property right), the income from sales of goods containing objects of intellectual property rights and any other income gained from objects of intellectual property rights is not exempted from the tax discharge.".
Article 2. This law becomes effective for the tenth day after day of official publication.
President of the Republic of Armenia
V. Khachaturian
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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