of March 12, 2015 No. ZR-4
About introduction of amendments and changes in the Law of the Republic of Armenia "About the income tax"
Accepted by National Assembly of the Republic of Armenia on March 3, 2015
Article 1. "About the income tax" (further – the Law) after the words "at the rate of 20 percent" to add part 1 of article 33 of the Law of the Republic of Armenia of ZR-155 of September 30, 1997 with words "(except as specified, established by part 1.1 of this Article)".
Article 2. Article 33 of the Law after part 1 to add with part 1.1 following of content:
"1.1. The tax amount on profit to leviable profit of the taxpayer entering into group of taxpayers of residents of the Republic of Armenia or the taxpayer of the resident (further in this part – group of taxpayers) performing the program for export approved by the Government of the Republic of Armenia is calculated at the rate established by this part if the group of taxpayers at the same time meets all following conditions:
1) in group of taxpayers there are no taxpayers performing activities in any of spheres of production and (or) conversion of metal ores, processings and (or) realization of precious metals, productions and (or) sales of goods which are subject to oblaganiye the excise tax
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