of December 15, 2015 No. ZR-158
About modification and amendments in the Law of the Republic of Armenia "About the income tax"
Accepted by National Assembly of the Republic of Armenia on November 24, 2015
Article 1. Words of part 8 of article 10 of the Law of the Republic of Armenia "About the income tax" (further – the Law) "calculate ZR-246 of December 22, 2010 and pay the amount in the amount of 5 thousand dram for every month, to the 20th day of the next month (inclusive)" shall be replaced with words "calculate the amount in the amount of 5 thousand dram for every month, and pay to the 20th of April of the next year".
Article 2. To recognize part 3 of article 12 of the Law invalid.
Article 3. Words of part 4 of article 13 of the Law of "tax liabilities" shall be replaced with words "income tax liabilities".
Article 4. In article 22 of the Law:
"On the agent" to add 1) after words of Item 2 of part 2 with the words "except as specified, specified in the penultimate paragraph of part 4 of article 10 of this Law", and to declare Item 3 of part 2 invalid;
Words of part 5 "in 1-month term" shall be replaced with words 2) "to the term established by part of 1 this Article".
Article 5. Shall be replaced with words words of part 2 of article 23 of the Law "since May 1" "on April 20".
Article 6. This Law becomes effective since January 1, 2018.
President of the Republic of Armenia
S. A. Sargsyan
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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