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LAW OF THE REPUBLIC OF ARMENIA

of May 21, 2026 No. ZR-200

About modification and amendments in the Tax code of the Republic of Armenia

Accepted by National Assembly of the Republic of Armenia on May 6, 2026

Article 1. In article 62 of the Tax Code of the Republic of Armenia (further - the code) of October 4, 2016:

"Part 7" shall be replaced with words 1) in part 6 of the word "parts 7, 21 and 22";

2) in part 21:

and. shall be replaced with words the words "and the taxable basis on the VAT estimated according to the procedure, established by this Article" "the tax base on the VAT estimated in accordance with the established procedure, and in case of transactions with compensation on non-paid or significantly lower, than actual cost, costs - 80 percent from the actual cost of these transactions",

. add with new paragraphs of the following content:

"In sense of application of this part it is considered that the transaction considered as the taxation object of the VAT was made at cost much below than fair value if its compensation cost (excluding VAT) for 20 and more percent below fair value of transactions on delivery of similar goods (excluding VAT), and in case of its lack fair value of transactions on delivery of similar goods (excluding VAT).

For the purposes of determination of fair value of the transaction established by this part provisions, stipulated in Item 2 parts 6 of this Article are applied.";

To add 3) with part 22 following of content:

"22. In case of alienation of the objects made of gold (including gold and gemstones), the taxation basis on the VAT is considered:

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