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LAW OF THE REPUBLIC OF ARMENIA

of December 24, 2025 No. ZR-471

About entering of amendments into the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on December 17, 2025

Article 1. To add part 2 of article 103 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the code) with Item 6 of the following content:

"6) fund of general medical insurance.".

Article 2. To add the subitem "b" of Item 1 of part 8 of article 121 of the Code after the words "in dramas of RA" with words ", and also the insurance premiums paid (in advantage) to physical persons or their affiliates within the general medical insurance established by the Law of the Republic of Armenia "About general medical insurance"".

Article 3. To add Item 29 of part 1 of article 147 of the code after the words "in dramas of RA" with words ", and also the insurance premiums paid (in advantage) to physical persons or their affiliates within the general medical insurance established by the Law of the Republic of Armenia" About general medical insurance"".

Article 4. 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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