Unofficial transfer (c) Soyuzpravoinform LLC
of April 4, 2025 No. ZR-72
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 March 26, 2025
Article 1. To add part 6 of article 62 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the code) with the new paragraph of the following content:
"Provisions of this part are not applied to tax base of the free legal services (voluntary free legal aid) provided by the payers of the VAT performing lawyer activities, in the procedure established by the law if the tax base on the VAT for these services determined according to the procedure, established by this part, during this accounting period does not exceed 5 percent of tax base on the VAT for payers of the VAT concerning all transactions which are considered as the taxation object of the VAT during this accounting period. In case of excess of 5 percent of tax base on the VAT by the payers of the VAT rendered in the procedure established by the law by the payers of the VAT performing lawyer activities concerning all transactions which are considered as the taxation object of the VAT during this accounting period concerning the part exceeding this size of the free legal services (voluntary free legal aid) provided by payers of the VAT in the procedure established by this part.".
Article 2. In article 254 of the Code:
Part 3 to add 1) with Item 3.1 of the following content:
"3. 1) Performing activities for categories "69. Legal and accounting activities", "70. Activities of head office: services in managerial consultation", included in the Section "M (EM) Professional, Scientific and Technical Activity" of the qualifier of types of economic activity used in the Republic of Armenia, and "78.2. Activities for temporary employment", "78.3. Other activities for employment", included in the Section "N (EN) Administrative and Auxiliary Activities;";
"Item 3 of part 3" shall be replaced with words 2) in parts 6 and 7 of the word "Items 3 and 3.1 of part 3".
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