Unofficial transfer (c) Soyuzpravoinform LLC
of February 12, 2025 No. ZR-20
About entering of amendments into the Tax code of the Republic of Armenia
Accepted by National Assembly of the Republic of Armenia on January 22, 2025
Article 1. Article 228 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the code) to add with part 5.1 following of content:
"5.1. The tax base on real estate during the period after tax year of cadastral assessment in comparison with the data which are available in cadastral body (including received from the competent authority performing the current accounting), inclusive till next tax year of cadastral real estate appraisal, can be corrected by comparison of tax base of real estate to the data which are available in cadastral body (including received from the competent authority performing the current accounting). The adjusted base of the taxation of the real estate is assumed as a basis for determination of the tax base including the period from January 1, 2021 to the next tax year of cadastral assessment established by part 3 of this Article, inclusive.".
Article 2. To add article 401 of the Code with part 4 following of content:
"4. Penalty fee concerning the additional amounts of the corresponding real estate tax which resulted from adjustment of tax base on the real estate tax on the bases established by part 5.1 of article 228 of the Code is not charged, since January 1, 2021 about month of these changes inclusive if the tax liabilities were completely fulfilled on this real estate tax in the terms established by the Code.".
1. This law becomes effective in month after date of official publication and extends to the legal relationship which arose since January 1, 2021.
2. After the introduction of this law in force recalculation of the additional tax liabilities on the non-personal tax which arose on the bases, the stipulated in Clause 1 this law to the introduction of this law in force, taking into account the regulations established by this law is made.
President of the Republic of Armenia
V. Khachaturian
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