Unofficial transfer (c) Soyuzpravoinform LLC
of February 12, 2025 No. ZR-19
About introduction of amendments to the Tax Code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on January 22, 2025
Article 1. In Item 2 of part 1 of article 123 of the Tax Code of the Republic of Armenia of October 4, 2016 shall be replaced with words the words "In Sense of This Item Receivables in the Total Amount Exceeding 100 Thousand Dramas Are Considered Hopeless from the date of the Introduction in Legal Force of Court Resolution (the Decision, the Resolution or the Order, Except for Decisions, the Resolution or the Order Which Is Taken Out about Forgiveness of the Amount of Receivables or about Refusal in Its Reclamation on Any Bases) about Satisfaction or Variation of the Recovery Suit of the Amount of Receivables" "In sense of this Item receivables in the total amount exceeding 300 thousand dramas are considered hopeless from the date of the introduction in legal force of court resolution (decisions, resolutions or orders, except for decisions, resolutions or orders, taken out about forgiveness of the amount of receivables or about refusal in its reclamation on any bases) about satisfaction or variation of the recovery suit of the amount of receivables" (or the order) from the date of the introduction in legal force or from the date of the introduction in legal force of the payment order issued by court or from the date of the introduction in legal force of the judgment which took legal effect or from the date of the introduction in legal force of the order of the notary on collection of receivables, or from the date of the introduction in legal force of the decision of the Arbitration Court which considered the requirement about collection of receivables (except for the decision passed about forgiveness of receivables or about refusal in its reclamation on any bases)".
Article 2. This law becomes effective since March 3, 2025 and extends to the obligations which arose after January 1, 2025.
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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