LEGAL UPDATES
Legal Updates - JANUARY 2025
1PART I. TAX SECTOR
- 1. On making amendments and supplements to the Tax Code of the Republic of Armenia regarding tax liability, tax calculation submission, tax liability repayments and other provisions.
- 2. On making additions and amendments to the Tax Code of the Republic of Armenia regarding non-compliance with the requirements for documentation of transactions for the acquisition of goods, as well as transitional provisions to be implemented by taxpayers from 2025.
- 3. On making amendments to the Tax Code of the Republic of Armenia regarding the refund of income tax.
- 4. On making amendments to the Tax Code of the Republic of Armenia in turnover tax rates, the procedure for reformulating liabilities and offsets.
- 5. Order No. 849 of the Chairman of the State Revenue Committee of the Republic of Armenia dated August 17, 2022 on making amendments to the bases of reporting periods in relations related to the submission of tax calculations submitted electronically to the tax authority.
- 6. On making additions and amendments to the Decision of the Government of the Republic of Armenia No. 1371-N of September 28, 2017 on the rejection of an application for income taxrefund and the restrictions provided for by the Tax Code.
- 7. On making amendments and supplements to the Tax Code of the Republic of Armenia regarding the accounting of individual types of income, limitations on deductions from gross income for the purpose of determining the tax base, the peculiarities of accounting for individual types of expenses, and other deductions provided for by the Code.
- 8. On establishing the criteria for considering the amounts of value added tax or excise tax refundable resulting from the unified calculation of value added tax and excise tax submitted to the tax authority based on the results of the reporting period as risky.
- 9. On establishing the procedure for recording tax liabilities recorded and outstanding (unpaid) until January 1, 2025 in personal account cards maintained by the tax authority.
- 10. On establishing the form and procedure for maintaining a personal account card based on the data reflected in the tax calculations submitted by taxpayers
- 11. On establishing the cases, procedure and deadlines for writing off other documents drawn up in accordance with the procedure established by law that are not considered settlement documents.
- 12. On amending Order No. 299-N on approving the form for calculating turnover tax and the procedure for filling it out r14883-jan2025-17390215792623.svg
PART II. HEALTHCARE SECTOR
- 1. On the redrafting of the appendix to the Resolution of the Government of the Republic of Armenia of March 4, 2004 "On free and preferential medical care and services guaranteed by the state" No. 318.
- 2. On amendments and additions to the Decision of the Government of the Republic of Armenia No. 168 of February 28, 2019 on the issuance of permits for the use of drugs under testing.
- 3. On making amendments to the import of medical products stipulated by the Resolution of the Government of the Republic of Armenia No. 429 of March 30, 2023.
- 4. On amendments and additions to the Decision of the Government of the Republic of Armenia No. 164 of February 28, 2019 on the suspension of the circulation and withdrawal (recall) of medicines, counterfeit medicines, and pharmaceutical substances.
PART III. INFORMATION TECHNOLOGY SECTOR
- 1. Order No. 1430 of the Chairman of the State Revenue Committee of the Republic of Armenia dated October 30, 2024 on amending the rate of income from types of activities included in the list of types of activities in the high-tech sector established by the Government.
- 2. On state support for the high-tech sector.
- 3. Draft law on defining the list of types of activities subject to state support in the high-tech sector.
PART IV. WORKING SECTOR
- 1. "On Amendments to the Law "On Funded Pensions"" HO-108-N of February 28, 2024 on Amendments and Supplements to the Law on Social Payments".
Legal Updates - DECEMBER 2024
PART I: LAWS SUBJECT TO AMENDMENT
- 1. On making amendments and additions to the Tax Code of the Republic of Armenia regarding road tax privileges.
- 2. On making amendments and additions to the Civil Procedure Code of the Republic of Armenia regarding the procedure for individual and collegial examination of cases, as well as judicial sanctions and their application.
- 3. On making amendments and additions to the Labor Code of the Republic of Armenia regarding the introduction of a digital system for concluding employment contracts.
- 4. On making additions and amendments to the Tax Code of the Republic of Armenia regarding the calculation document and the mandatory information included therein.
- 5. On making amendments and supplements to the Tax Code of the Republic of Armenia regarding the accounting of individual types of income, limitations on deductions from gross income for the purpose of determining the tax base, the peculiarities of accounting for individual types of expenses, and other deductions provided for by the Code.
- 6. On making amendments and supplements to the Tax Code of the Republic of Armenia regarding turnover tax and its rates.
- 7. On making amendments to the law on medical assistance and service to the population regarding the organization of continuous professional development.
- 8. On making additions and amendments to the Resolution of the Government of the Republic of Armenia No. 1260 of October 5, 2017 on the preparation of entry orders in case of cash entry (reception) at the cash register, registration of cash entries and withdrawals in the electronic cash book, and the implementation of their calculation in case of detection of incorrect entries after the final summary of each month.
- 9. On the amendments to the decision No. 391 of October 5, 2022, of the Public Services Regulatory Commission of the Republic of Armenia regarding the criteria for the availability of outdoor coverage of public mobile communication broadband technologies.
- 10. On the amendments and additions to the decision 'On establishing the procedure for the issuance of a certificate for professional inspection and proper distribution activities for the purpose of supplier certification, the procedure for expertise for the wholesale distribution licensing of medicines, and the list of necessary documents
- 11. "On making amendments and additions to the decision on the state registration of medicines, re-registration, extension of the certificate's validity, as well as the rejection of registration, re-registration, and extension of the certificate's validity, suspension of registration, and recognition of invalidity in the Republic of Armenia.". r14429-december2024-17366740038701.svg
PART II. NEW LEGAL ACTS
- 1. On state support for the high-tech sector.
- 2. On the procedure and amount for establishing the changes in the salary rates of certified or ranked pedagogical staff of vocational educational institutions and the determination of additional payments.
Legal Updates - NOVEMBER 2024
PART I: LAWS SUBJECT TO AMENDMENT
- 1. On making an amendment to the Law on Medical Assistance and Services of the Population regarding the right to receive information about the health status of children under the age of 16, as well as medical assistance and services.
- 2. On amending and supplementing the decision of the Government of the Republic of Armenia No. 1340-N of November 19, 2015 on defining the cases of submitting a customs declaration.
- 3. On making additions to the Law "On Cashless Operations" regarding the implementation of cashless transactions regarding the acquisition of crypto-assets
- 4. On making additions and amendments to the Civil Procedure Code regarding the amount of state duty payment and grounds for refusing to accept a claim.
- 5. On making additions to the Civil Code regarding crypto-assets and their legal regulation.
- 6. On making amendments and additions to the law on customs regulation regarding the examination of cases of violation of customs rules.
- 7. On making additions to the Labor Code of the Republic of Armenia regarding the grounds for terminating the employment contract.
- 8. On making an addition to the law "On Enforcement of Judicial Acts" regarding property subject to confiscation.
- 9. On making amendments and supplements to the Law of the Republic of Armenia "On Advertising" regarding the peculiarities of advertising for certain types of goods.
- 10. Amendment to the Law on Medicines regarding repealed provisions. r14093-a4---145-17335567258836.svg
PART II. DRAFTS
- 1. Draft resolution of the RA government "On approving the passporting procedure for buildings and structures".
- 2. On the application of a tariff privilege and approval of the import procedure for motor vehicles with an electric motor imported into the territory of the Republic of Armenia under the code AA 8703 80 000 2 during the year 2025.
PART III. NEW LEGAL ACTS
- 1. Government Decision on Establishing the Procedure for Pre-Qualification of Persons for Inclusion in the Register of Duty-Free Shop Owners.
PART IV. AMENDED LEGAL ACTS, DECISIONS OF THE APPEAL BOARD AND JUDICIAL ACTS IN THE FIELD OF INTELLECTUAL PROPERTY
- 1. Court Case N: VD5/0258/05/24 on the permissibility of using a foreign language writing.
Legal Updates - OCTOBER 2024
PART I: LAWS SUBJECT TO AMENDMENT
- 1. On making other amendments and additions to the Tax Code, on the basis of the origin of tax liability, procedures for exchanging information about financial accounts.
- 2. On amending Decision No. 1118-Ն regarding the approval of the procedure for applying the exemption from tariffs, specifically the import customs duty, on technological equipment imported within the framework of an investment project in the priority sector, including their constituent and complementary parts, raw materials, and/or materials, and recognizing the authorized body.
- 3. On establishing the procedure for importing medical products into the territory of thebRepublic of Armenia and the list of necessary documents for the examination carried out for the purpose of importing medical products՚՚ on making amendments and additions to the decision N 429-N
- 4. On making additions to the Order No. 88 of December 6, 2021 of the Minister of Health of the Republic of Armenia to approve the forms of a number of medical documents.
- 5. Decision No. 342 on making additions to the RA Tax Code regarding the process of submitting state tax declarations and the calculation of state tax.
- 6. RA Government Decision No. 1371 of September 28, 2017 on making additions and amendments regarding the grounds for rejecting the application for income tax compensation, as well as the information on the size of the nominal value of the share fund increase.
- 7. On making additions and changes to the Labor Code of the Republic of Armenia regarding compensation for forced layoff. 8. RA Government Decision No. 1268 of October 4, 2007 on making changes and additions to the list of documents to be submitted for obtaining an entry visa to the Republic of Armenia, theapplication form, and the features of obtaining an entry visa. r13564-a4---143-17312227358717.svg
PART II. NEW LEGAL ACTS
- 1. Resolution N 1591 of the Government of the Republic of Armenia on defining the list of basic activities necessary for the creation of income from the types of activities of the development of software development, the development and application of data infrastructures and information resources, the creation of crypto-assets, bitcoins and other altcoins in operational mode.
- 2. The decision of the Council of the Central Bank of RA on approving the size of the anti- cyclical capital limit of banks (third quarter of 2024).
PART III. DRAFTS
- 1. On making amendments to the RA Law "On foreign investments" regarding legal regulation of investments, state registration of organizations with foreign investments.
- 2. On making changes and additions to the Tax Code of the Republic of Armenia regarding the process of issuing a certificate on the sources of income, confirmation of tax resident status.
- 3. On making amendments and additions to the Law of the Republic of Armenia "On Protection of Economic Competition".
- 4. On making amendments and additions to the Law "On protection of consumer rights".
- 5. On making amendments and additions to the Law on Customs Regulation of the Republic of Armenia regarding customs inspections, documents related to customs inspection, application of norms of responsibility as a result of customs inspection.
PART IV. AMENDED LEGAL ACTS IN THE FIELD OF INTELLECTUAL PROPERTY AND DECISIONS OF THE APPEAL BOARD
- 1. On making amendments and additions to the Law of the Republic of Armenia "On patents”.
- 2. Decision No. 2024-6-3-A of the Appeals Council of the Intellectual Property Office of the Ministry of Economy of the Republic of Armenia regarding the annulment of the registration and re-examination decision of the 'HERMES' trademark in its entirety.
- 3. Court case N: VD/3582/05/23 regarding the registration of a trademark without a distinctive feature.
Legal Updates - SEPTEMBER 2024
- 1. The Ra Law "On Ratification of the Protocol Amending the Agreement on Intellectual Property Rights on Trade-related Aspects"
- 2. The Law of the Republic of Armenia on Ratification of the Agreement on Free Trade in Services, Establishment, Activity and Implementation of Investments
- 3. The Law of the Republic of Armenia "On Ratification of the Agreement on a Harmonized System for Determining the Origin of Goods Exported from the Customs Territory of the Eurasian Economic Union"
- 4. Resolution of the Government of the Republic of Armenia "On Amendments and Additions to a Number of Resolutions of the Government of the Republic of Armenia"
- 5. Draft Law on Amendments to the Tax Code of the Republic of Armenia
Legal Updates - AUGUST 2024
- 1. The Decision of the Government of the Republic of Armenia on Amendments to the Resolution of the Government of the Republic of Armenia No. 526-n Dated May 4, 2017.
- 2. The Decision of the Government of the Republic of Armenia on Approval of the List of Offenses That Are the Basis for Not Including a Legal Entity in the Register of Authorized Economic Operators or Suspending the Validity of the Certificate of a Legal Entity Included in the Register of Authorized Economic Operators, or Exclusion from the Register
- 3. The Decision of the Government of the Republic of Armenia on the Establishment of the Procedure and Grounds for Refusal to Grant Permission to Provide Spatial Data to Foreign Individuals or Legal Entities, Stateless Persons, International Organizations and Foreign States
- 4. The Decision of the Government of the Republic of Armenia on Approval of the Procedure for Access to the Data Base on Orders Issued by Organizations Providing Passenger Transportation Services or Individual Draft Law on Amendment to the Law on Drugs, the Law on Advertising and Related Laws
- 5. The Decision of the Government of the Republic of Armenia on the Establishment of the Procedure for Filling in Customs Declarations by Customs Authorities on the Basis of the Application and Documents Submitted by the Declarant
- 6. On Making Additions and Amendments to the Resolution of the Government of the Republic of Armenia Dated December 3, 2020 No. 1976-n on Making Additions and Amendments to the Resolution of the Government of the Republic of Armenia Dated December 3, 2020 No. 1976-n
- 7. On Approval of the List of Offenses That Are the Basis for Not Including a Legal Entity in the Register of Authorized Economic Operators or Suspending the Validity of the Certificate of a Legal Entity Included in The Register of Authorized Economic Operators, or Excluding It from the Registerdraft Law on Amending The Administrative Procedure Code
- 8. Resolution of the Government of the Republic of Armenia "On the Establishment of Natural and Cost Norms for the Import of Goods for Personal Use Imported by Individuals into the Territory of the Republic of Armenia from Non-member States of the Eurasian Economic Union, Without Payment of Customs Duties and Taxes"
- 9. Resolution of the Government of the Republic of Armenia "On the Satisfaction of the Application Submitted by the Armenian-german Joint Venture with Limited Liability "Armfilter" and the Application of Benefits for the Use of Tariff Benefits, in Particular Exemption from Import Customs Duties, in Respect of Technological Equipment, Its Components and Components, Raw Materials And/or Materials Imported Under Theinvestment Program Programs Implemented in the Priority Area"
- 10. Resolution of the Government of the Republic of Armenia on the Introduction of a Temporary Ban on the Movement of a Number of Goods from the Republic of Armenia to the Member States of the Eurasian Economic Union and Export to Third Countries
Legal Updates - JULY 2024
- Ra Law on Amendments and Changes to the Law "On Urban Construction"
- Ra Law on Amending the Tax Code of the Republic of Armenia
- Decision of the Government of the Republic of Armenia on the Approval of the Five-year Schedule of Organization and Verification of the Continuous Professional Development of Professionals Who Have the Right to Professional Activity in the Nature of Urban Construction
- Ra Law on Amendment to the Law "On Non-cash Transactions"
- Ra Law on Amendments to the Civil Code of the Republic of Armenia
Legal Updates - JUNE 2024
- 1. Ra Law on Amendment to Ra Civil Code
- 2. Ra Law on Making Additions and Changes in Ra Tax Code
- 3. Ra Law on Amendments to the Tax Code of the Republic of Armenia
- 4. Draft Ra Law "On Cryptoassets" and Draft Laws on Changes in
Related Laws
Legal Updates - MAY 2024
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Ra Law on Amendments to the Law "On Joint Stock Companies"
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Ra Law on Amendments to the Law "On Trade and Services"
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Ra Law on Amendments and Changes to the Law "On Drugs"
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Ra Law on Amendments and Additions to the Law "On State Duty"
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Law on Amendments to the Law "On Medical Aid and Service of the
Population"
Legal Updates - APRIL 2024
- The RA law on amendment to the ra code of administrative offenses.
- The RA law on additions and changes to the law on “winning games, internet winning games and gaming”.
- The ra law on amendments to the law "on gambling".
- Decision of the government of the republic of armenia on the establishment of mandatory rules of conduct in customs control zones, including rules for the movement of persons and vehicles in customs control zones.
- Ddecision of the state council of the republic of Armenia on statistics onamendments to the decision on the status of calculations of the organization.
Legal Updates - MARCH 2024
- Ra Law "On Public Healthcare"
- The Law Of The Republic Of Armenia "On The Basics Of Administration And
Administrative Proceedings" - The Tax Code Of The Republic Of Armenia
Legal Updates - FEBRUARY 2024
- The ra law "On trade and services"
- The decision of the ra government on making changes and additions
in decision n 1080 of the ra government of august 15, 2019 - The decision of the government of the ra on making additions and
changes in decision n 2087 of the government of the republic of armenia of
december 16, 2021 - Decision of the commission for the protection of competition no. 71-
N on the establishment of the necessary revenue for the buyer and seller,
who have a strong negotiating position in the relations on the purchase of agricultural products in armenia. - Draft law on amendment to the law on drugs, the law on
advertising and related laws - Draft law on amendment to the law "On public and private notice
on the internet" - draft law to amend and supplement the civil procedure code
- draft law on amending the administrative procedure code
Legal Updates - JANUARY 2024
- RA Code of Administrative Procedure
- RA Code of Civil Procedure
- The RA law “On tarde and services”
- The decision of the armenian Government On investing in investment funds
- The decision of the government of the Republic of Armenia on the establishment of force majeure to determine the initial value of an asset and the procedure for documenting expenses in connection with extraordinary and unforeseen circumstances in these conditions, the procedure for deducting taxes or the tax base, the size and period
- The RA law "On state support of the information technology sector"
- Draft laws on amendments and additions to the law "On comprehensive medical insurance", "On medicines", "On medical care and public services" And other related legal acts
- Draft resolution of the government of the Republic of Armenia "Classifier of commodity nomenclature of foreign economic activity (hs) in the Republic of Armenia" 2203 00 010 0, 2203 00 090 0, 2203 00 100 0, 2202 91 000 0 on approval of the pilot program for labeling goods classified as codes
Legal Updates - DECEMBER 2023
- RA Tax Code
- RA Code of administrative offences
- The RA Law “On Road Transport”
- The RA Law “On Customs Regulation”
- The decision of the Government of the Republic of Armenia on approval of the licensing and qualification procedure in the field of urban planning
- The RA Law " On citizenship of the Republic of Armenia"
- REsolution of the government of the Republic of Armenia on amendments and additions to the resolution of the government of the Republic of Armenia No. 2076-N dated november 30, 2023
- The decision of the government of the Republic of Armenia to impose a temporary ban on the export of a number of goods from the Republic of Armenia to countries that are not members of the Eurasian Economic Union
- Draft law on amendments to the Civil Procedural Code
Legal Updates - NOVEMBER 2023
- RA Tax Code
- The RA law “On medical care and public services”
- The RA law “On state supervision of food safety”
- The RA law "On market surveillance"
- The RA law " On general education"
- The RA law " On citizenship of the republic of armenia"
- Decision of the council of elders of the city of yerevan of the Republic of Armenia on amendments and additions to the decision of the Council of Elders of the city of Yerevan no. 37-N DATED November 18, 2009
- Draft law on amendments to the Tax Code
Legal Updates - OCTOBER 2023
- RA Code of Administrative Offences
- RA Labor Code
- RA Civil Code
- RA Law on trade and Services
- THE RA Law "On amendments to the Law on Limited Liability Companies"
- Resolution of the Government of the Republic of Armenia On approval in the Republic of Armenia of the rules for labeling goods classified under codes 2204, 2205, 2206 00, 2207 AND 2208 of the classifier "Commodity nomenclature of foreign economic activity" (hs) by means of identification within the Eurasian Economic Union
Legal Updates - SEPTEMBER 2023
- "Tax Code" of the Republic of Armenia
- "Labor Code" of the Republic of Armenia
- RA Law On Bankruptcy
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Resolution of the Government of the Republic of Armenia “On approval of the list of jobs and services that don’t require a license in the field of urban planning”
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Resolution of the Government of the Republic of Armenia “On establishing the procedure and cases of movement of goods under customs control from one place of temporary storage not located at the custom border to another place of temporary storage not located at the customs border”
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Resolution of the Government of the Republic of Armenia “On establishing the procedure for export of the mercury from the Republic of Armenia and the import of mercury into the Republic of Armenia”
Legal Updates - AUGUST 2023
- "Civil Code" of the Republic of Armenia
- RA Law on Trade and Services
- RA Law on Consumer Rights Protection
- Conclusion on amendments to the "Civil Code" of the Republic of Armenia
- RA Law on Trademarks
- Cases and Procedure for Reimbursement to Foreign Citizens and Stateless Persons of the Amounts of Value Added Tax Included in Their Prices and Paid on the Territory of the Republic of Armenia, in case of Export by Foreign Citizens and Stateless Persons of Goods Purchased on the Territory of the Republic of Armenia, as well as on the Establishment of the Range of Data That Must Be Included in the Tax Refund Invoice for Added Value.
Legal Updates - JULY 2023
- "Tax Code" of the Republic of Armenia
- Decision of RA Government N 1976-N, Annex 3
- "Labour Code" of the Republic of Armenia
Legal Updates - JUNE 2023
- On amendments and addition to the Labor Code of the Republic of Armenia
- On amendments and additions to the Law on Education
- The procedure, amount and terms of reimbursement of the amount of excise tax paid upon import, in case of export by a resident organization or an individual entrepreneur of goods subject to excise tax imported into the Republic of Armenia
- Implementation of control purchases within the framework of inspections carried out by the inspection body exercising state control in the field of circulation of medicines, as well as the disposal of goods acquired as a result of control purchases
- Draft Amendments and additions to the Law of the Republic of Armenia “On trademarks” (Hereinafter - The Law)
Legal Updates - MAY2023
- On amendments and additions to the Law “On State Registration of Rights to the Property”
- On amendments to the Tax Code of the Republic of Armenia
- Memorandum regarding the prospective labor legislation amendments
Legal Updates - APRIL 2023
- On the proposal of the Government of the Republic of Armenia on the draft law "On Amendments and Additions to the Code of Administrative Offences of the Republic of Armenia"
- On amendments to the Code of the Republic of Armenia in Administrative Offences
- On amendments and additions to the Tax Code of the Republic of Armenia
Legal Updates - MARCH 2023
- Law of The Republic of Armenia “On Medicine”
- The Code of the Republic of Armenia “On Administrative Offences”
- Law of The Republic of Armenia “On Education”
- Law of The Republic of Armenia “ On the Organization and Conduct of Inspections in the Republic of Armenia”
Legal Updates - FABRUARY 2023
- Law of The Republic of Armenia “On State Registration of Legal Entities, Separative Subdivisions, Institutions of Legal Entities and Individual on Amendments and Additions to the Law On State Registration of Entrepreneurs”
- Decision on amendments to the Order of the Minister of Education, Science, Culture and Sports NO. 76-N dated October 11, 2021
- Decision on amendments and additions to the Resolution of the Government of The Republic of Armenia NO. 184-N dated February 17, 2022
Legal Updates - JANUARY 2023
- Law of The Republic of Armenia “On Medical Aid and Service of the Population”
- Law of The Republic of Armenia “On Minimum Wage”
- Law of The Republic of Armenia “On Advertisement”
- Initiative to amend the Civil Code of the Republic of Armenia from 05.05.1998, to the laws of the Republic of Armenia “On Trade and Services” from 24.11.2004, “On Consumer Rights Protection” from 26.06.2001