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of December 19, 2012 No. ZR-258
About establishment of tax benefits and obligatory social security payments
Accepted by National Assembly of the Republic of Armenia on December 28, 2012
Article 1. This law extends to the individual entrepreneurs having the obligations connected with payment of minimum amounts of the income tax and/or obligatory social security payments and also on those organizations and individual entrepreneurs (further - taxpayers) who for the accounting periods including on December 31, 2012 and/or preceding it provided from January 1 to December 31, 2013 the specified calculations in the procedure established by this law to the period.
Article 2. Individual entrepreneurs are exempted from payment of the income tax and/or minimum amounts of the obligatory payments on social security estimated and unpaid (including the added and unpaid penalties) for the accounting periods till December 31, 2005 (inclusive).
Article 3. Individual entrepreneurs are exempted from payment of minimum amounts (including the assessed and unpaid penalties) the compulsory contributions of social security assessed and not paid for the accounting periods from January 1, 2006 to December 31, 2008 (inclusive).
Article 4. The taxpayers who calculated the additional amounts of tax for the specified calculations provided according to the procedure, established by the Tax legislation, for the accounting periods including on December 31, 2012 and/or preceding it during the period from January 1 to December 31, 2013, are exempted from the penalty fee and penalties charged according to the legislation concerning the additional amounts of tax arising by these calculations.
The calculations specified according to this Article cannot be provided by tax authorities for the periods checked or which are already checked by taxpayers (tax agents).
Article 5. From the moment of the introduction of this law in force to recognize invalid the laws of the Republic of Armenia of November 11, 2005, No. ZR-215 "About establishment of privileges on the income tax and payments of compulsory social insurance for individual entrepreneurs", and "About application of the privileges established by the Law of the Republic of Armenia of August 21, 2008, No. ZR-151 "About establishment of privileges on the income tax and payments of compulsory social insurance for individual entrepreneurs".
Article 6. This law becomes effective since January 1, 2013.
President of the Republic of Armenia
S. Sargsyan
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