Unofficial transfer (c) Soyuzpravoinform LLC
of December 13, 2024 No. ZR-474
About entering of amendments and changes into the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on December 4, 2024
Article 1. Regarding 1 article 87 of the Tax Code of the Republic of Armenia (further - the code) of October 4, 2016:
1) to state Items 6-8 in the following edition:
"6) Lubricating oil. For the purposes of this Item lubricating oil includes the heavy distillates classified by the Commodity Nomenclatures of Foreign Economic Activity codes 2710 19 7 - 2710 19 9, and the lubricants classified by the Commodity Nomenclatures of Foreign Economic Activity codes 3403 19 100 0, 3403 19 900 0, 3403 99 000. 0.
7) in sense of application of this Item gasoline includes the light distillates and substances relating to code 2710 12 Commodity Nomenclatures of Foreign Economic Activity, including motor gasoline, except for the aviation petrol relating to the Commodity Nomenclature of Foreign Economic Activity code 2710 12 310 0.
8) diesel fuel. In sense of application of this Item diesel fuel includes the Commodity Nomenclature of Foreign Economic Activity 2710 19 1 - 2710 19 6 average and heavy distillates classified by codes, except for the aviation fuel classified by the Commodity Nomenclature of Foreign Economic Activity code 2710 19 210 0;".
To add 2) with Items 10.1 and 10.2 of the following content:
"10. 1) materials (additives). In sense of application of this Item materials (additives) include the antiskid substances, antioxidants, inhibitors of formation of pitches, thickeners, anti-corrosive agents and other ready additives intended for oil products (including gasoline) or other liquids which are used in the same purposes, as oil products, according to the Commodity Nomenclature of Foreign Economic Activity code 3811.
10. 2) the brake, hydraulic and other fluids prepared, intended for hydraulic transmissions, which are not containing or containing on weight less than 70% of oil or the oil products received from bituminous rocks, classified under code of EEC 3819 00 000 0.
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