LAW OF THE REPUBLIC OF ARMENIA

of December 29, 2011 No. ZR-351

About entering of amendments into the Law of the Republic of Armenia "About the property tax"

Accepted by National Assembly of the Republic of Armenia on December 8, 2011

Article 1. In article 15 of the Law of the Republic of Armenia ZR-491 of December 26, 2002 "About the property tax" (further – the Law):

Item 3 of part 1 to add 1) with the new paragraph of the following content:

"The churches which do not have the status of monument, buildings and structures used for production and realization of spiritual and cultural, educational and educational, church and ritual objects which list establishes the Government of the Republic of Armenia are exempted from the property tax also belonging to the Armenian apostolic sacred church (To the Holy See Echmiadzin) by the property right.",

Part 1 to add 2) with Item 3.1 of the following content:

"3. 1) the Armenian apostolic sacred church is exempted also from the property tax calculated on condition on January 1, 2011 calculated for the buildings and structures specified in Item 3 of this part, belonging to it by the property right and also from payment of the calculated penalty fee established by the tax legislation and penalties for failure to pay these amounts of the terms established by the legislation. Reduction of the income of communities as a result of provision of the tax benefits established as regards the buildings and structures belonging to the Armenian apostolic sacred church by the property right specified in this Item is not subject to compensation by the state.".

Article 2. This Law becomes effective for the tenth day after official publication.

The privilege, stipulated in Item 2 articles 1 of this Law, extends to the relations which arose since January 1, 2011 before entry into force of this Law.

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