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LAW OF THE REPUBLIC OF ARMENIA

of May 27, 2026 No. ZR-207

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 May 6, 2026

Article 1. After words to "division manager" to add part 7 of article 343 of the Tax Code of the Republic of Armenia of October 4, 2016 (further - the Code) with words ", except as specified, established by part 3.1 of article 349.1 of the Code".

Article 2. Regarding 1 article 344 of the code of the word "and the data provided to tax authority" shall be replaced with words "or data, and also other data which became known to tax authority".

Article 3. In article 349.1 of the code:

1) in part 2 to exclude the words "strongly known";

2) in part 3:

and. replace the word "one" with the word "tri",

. declare the subitem "g" invalid,

add with the subitem "d" of the following content century:

"in the case established by part 3.2 of this Article, year of lapse of time established by the Code for presentation of the tax liabilities by results of the cameral (internal) inspection which is carried out by tax authority concerning taxable transactions";

To add 3) with parts 3.1 and 3.2 of the following content:

"3.1. The case study the second or third time within each tax year is carried out only based on the order of the head of tax authority.

3.2. The case study is conducted for third time within each tax year if in this tax year the prescriptive limit established by the Code for presentation of the tax liabilities by results of the cameral (internal) inspection which is carried out by tax authority concerning taxable transactions expires.".

Article 4. This law becomes effective for the tenth day after day of official publication.

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