Unofficial transfer (c) Soyuzpravoinform LLC
of November 27, 2024 No. ZR-453
About modification and amendments in the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on November 15, 2024
Article 1. Article 191 of the Tax Code of the Republic of Armenia of October 4, 2016:
1) item 4 of part 1 and item 4 of part 2 to recognize invalid;
To add 2) with part 1.1 in the following edition:
"1.1. The payers of road tax driving on the territory of the Republic of Armenia for the purpose of transit on the territory of the third countries and also the payers of road tax driving on the territory of the Republic of Armenia without transit can be exempted from payment of road tax for use of highways of the Republic of Armenia on the cargo vehicles which are not registered (not considered) in the Republic of Armenia by the principle of reciprocity or the lowered rate of road tax can be applied to these taxpayers by the principle of reciprocity if when the government establishes country of incorporation (accounting), type, the number of cargo vehicles, and for the purpose of application of lower rate - also the size or reduced rate of deduction of rate of road tax.".
Item 6 of part 2 to state 3) in the following edition:
"6) for the payers of road tax driving to the Republic of Armenia on the vehicles registered (staying on the registry) in other countries, in the cases specified in parts 1.1 of this Article, the registration certificate (registration) of vehicles.".
Article 2. This law becomes effective next day after its 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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