LAW
OF THE REPUBLIC OF ARMENIA
Adopted on 15 December 2016
ON COMPENSATION FOR DAMAGES CAUSED TO LIFE OR HEALTH OF MILITARY SERVICE PERSONS WHILE DEFENDING THE REPUBLIC OF ARMENIA
The purpose of this Law is to introduce a special system ensuring compensation for damages caused to life or health of military servicepersons while participating in the defence military operations of the Republic of Armenia or while performing combat duty or a special duty along the line of contact with adversary or as a result of offensive operation of adversary (hereinafter referred to as “the military operations”).
(preamble amended, supplemented by HO-172-N of 25 March 2020)
CHAPTER 1
GENERAL PROVISIONS
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Article 1. |
Subject matter of the Law |
1. This Law shall regulate the relations pertaining to compensation for the damage caused to life or health of military servicepersons as a result of military operations, providing assistance prescribed by this Law, as well as shall prescribe the procedure and conditions for establishing and functioning of a compensation fund.
(Article 1 supplemented by HO-42-N of 1 March 2023)
(Law HO-42-N of 1 March 2023 contains a final part and transitional provisions)
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Article 2. |
Beneficiaries, cases of compensation, grounds for and scope of the payment of compensation |
1. Pursuant to this Law, the military servicepersons whose life or health has been damaged as a result of military operations shall be deemed to be beneficiaries. Within the meaning of this Article:
(1) killing (death) or going missing of a military serviceman shall be deemed as damage caused tօ the life thereof;
(2) loss of work capacity of a military serviceperson as a result of injury sustained shall be deemed as damage caused to the health thereof.
2. Military serviceman shall be:
(1) a person who join the fixed-term compulsory or contractual or mobilisation military service in the Armed Forces and/or other forces of the Republic of Armenia, or has been appointed to a vacant military position as prescribed by the Law of the Republic of Armenia "On military service and the status of military servants" but does not perform military service, or engaged in the activities carried out within the scope of reserve training as prescribed by law and participate or have participated in the military operations;
(2) a person who has been engaged in the territorial defence and has participated in the military operations, or does not perform military service but has signed up as a volunteer to participate in military operations and participates or has participated in military operations (hereinafter referred to as “the person signed up as a volunteer”). The fact of not performing military service but having signed up as a volunteer to participate in the military operations and participating or having participated in military operations shall be confirmed by the statement of information of the Ministry of Defence of the Republic of Armenia, the procedure for issuing whereof shall be established by decision of the Government of the Republic of Armenia.
3. In case a military serviceperson is killed (died) or is declared as missing in absentia, a beneficiary shall be deemed to be the military serviceperson's:
(1) spouse;
(2) child (children);
(3) parent (parents);
(4) as of the date of the compensation case, student sister and brother not having attained the age of 18 or declared as having no active legal capacity or student sister and brother under the age of 23 enrolled in on-site full-time education, as well as sister and brother of 18 years and over with disability under the custody of the military serviceperson, where they have been declared persons with disability prior to attaining the age of 18. Moreover, a sister and a brother shall be deemed to be beneficiary, where their parents or single parent are dead or have a third-degree restriction of capacity for engaging in working activities;
(5) a person not being in a registered marriage with a military serviceperson and having a child together, where the sum of compensation has not been set (may not be set) based on point 1 of this part. A person divorced from the military serviceperson but having a child together shall not be deemed to be beneficiary.
4. In case of absence of the beneficiaries referred to in part 3 of this Article, another person shall also be deemed to be the beneficiary where it is established through judicial procedure that:
(1) as of the date of the compensation case, that person has been under custody of the military serviceperson and has had disabilities or the right to retirement pension;
(2) took care of a military serviceperson until the latter attained the age of 18.
4.1. In case of absence of the beneficiaries referred to in parts 3 and 4 of this Article, a brother and a sister of a military serviceperson shall also be deemed to be beneficiary where no other beneficiary has previously received money with regard to the given military serviceperson.
5. A compensation case (hereinafter referred to as “the Compensation case”) shall be deemed to be the case of causing damage to health or life of a military serviceperson during military operations that took place after 1 January 2017. The Compensation case shall be deemed to be arisen, where:
(1) the military serviceperson who has been killed (died) during military operations or due to an injury sustained as a result of the military operations following the completion of the military operations;
(2) the military serviceperson has been declared — as prescribed by law — as missing in absentia as a result of being declared as missing during military operations, where the military serviceperson is not detected prior to the beginning of compensation payment; or
(3) the military serviceperson has been assigned first or second degree of disability as a result of an injury sustained during military operations or has been declared as a person with disability with profound or severe functional limitations.
6. Pursuant to this Law, the Compensation case shall not be deemed to be the case when the military serviceperson has been killed (died) or acquired disability as a result of intentional transgression of law committed thereby.
7. Within the meaning of parts 3 and 4 of this Article, the absence of beneficiaries shall be deemed to be the physical non-existence of the relevant beneficiary, including being declared as missing in absentia or dead or being deprived of parental rights through judicial procedure or having no relevant status.
(Article 2 supplemented, amended by HO-502-N of 29 December 2020, supplemented by HO-37-N of 9 February 2022, amended, supplemented by HO-531-N of 8 December 2022, supplemented by HO-42-N of 1 March 2023, HO-328-N of 25 October 2023, amended by HO-306-N of 12 July 2024)
(Law HO-502-N of 29 December 2020 contains a transitional provision)
(Law HO-37-N of 9 February 2022 contains a transitional provision)
(Law HO-531-N of 8 December 2022 contains a transitional provision)
(Law HO-42-N of 1 March 2023 contains a final part and transitional provisions)
(Law HO-306-N of 12 July 2024 contains a transitional provision)
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Article 3. |
Compensation payer |
1. The compensation sums provided for by this Law shall be paid by the compensation fund established under this Law (hereinafter referred to as “the Fund”).
CHAPTER 2
COMPENSATION AMOUNTS, CONDITIONS AND PROCEDURE FOR PAYMENT THEREOF
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Article 4. |
Compensation amounts and conditions for payment thereof |
1. The compensation sums shall be paid for those Compensation cases that arose after 1 January 2017 with the following minimum amounts:
(1) in case of being killed (dead) or declared as missing in absentia:
(a) AMD 82,000,000 — to a commissioned officer engaged in activities carried out within the scope of contractual or mobilisation or compulsory military service or reserve training;
(b) AMD 70,000,000 — to a non-commissioned officer and a military serviceperson of the staff of rank and file engaged in activities carried out within the scope of contractual or mobilisation military service, or a person not performing military service and having been appointed to a vacant military position, or engaged in or signed up as a volunteer for the territorial defence;
(c) AMD 58,000,000 — to a junior non-commissioned officer and a military serviceperson of the staff of rank and file of compulsory military service;
(2) as a result of damage caused to health:
(a) AMD 82,000,000 — in case of the first degree of disability or disability with profound limitations of a commissioned officer who is a military serviceperson engaged in the activities carried out within the scope of contractual or mobilisation or compulsory military service or reserve training;
(b) AMD 70,000,000 — in case of the first degree of disability or disability with profound limitations of a non-commissioned officer and a military serviceperson of the staff of rank and file engaged in activities carried out within the scope of contractual or mobilisation military service or not performing military service and having been appointed to a vacant military position or reserve training or a person engaged in or signed up as a volunteer for the territorial defence;
(c) AMD 58,000,000 — in case of the first degree of disability or disability with profound limitations of a junior non-commissioned officer and a military serviceperson of the staff of rank and file of the compulsory military service;
(d) AMD 53,000,000 — in case of the second degree of disability or disability with severe limitations of a commissioned officer engaged in the activities carried out within the scope of contractual or mobilisation or compulsory military service or reserve training;
(e) AMD 41,000,000 — in case of the second degree of disability or disability with severe limitations of a non-commissioned officer and a military serviceperson of the staff of rank and file engaged in activities carried out within the scope of compulsory or mobilisation military service or not performing military service and having been appointed to a vacant military position or reserve training or a person engaged in and signed up as volunteer for the territorial defence;
(f) AMD 29,000,000 — in case of the second degree of disability or disability with severe limitations of a junior non-commissioned officer and a military serviceperson of the staff of rank and file of the compulsory military service.
2. The sums referred to in part 1 of this Article shall be paid on the following conditions:
(1) AMD 10,000,000 from the amount referred to in sub-points “a”, “b”, “c” of points 1 and 2 of part 1 of this Article shall be paid in the form of a lump-sum payment, whereas the remaining amount — in the form of equal monthly payments, over a period of 20 years;
(2) AMD 5,000,000 from the amount referred to in sub-points “d”, “e”, “f” of point 2 of part 1 of this Article shall be paid in the form of a lump-sum payment, whereas the remaining amount — in the form of equal monthly payments, over a period of 20 years.
3. Where, as of the date of the Compensation case, the military serviceperson has three or more children under the age of 18, or student children under the age of 23 enrolled in on-site full-time education, or children with disability of 18 years and over, where they have been declared as persons with disability prior to attaining the age of 18, a monthly additional AMD 100.000 shall be added to the equal monthly payment paid under part 2 of this Article. The payment of the additional sum defined in this part shall be ceased from the 1st date of the month following the elimination of the ground for granting the right to receive the additional sum prescribed by this part, as well as the expiration of the period of payment of compensation sums or the elimination of the ground for paying compensation sums. The provisions of this part shall also be applied to the cases where the grounds for granting the right to receive the additional sums prescribed by this part arise following the date of the Compensation case. For the purpose of applying this part:
(1) the Government of the Republic of Armenia (hereinafter referred to as “the Government”) shall define the grounds for granting the right to receive the additional sum referred to in this part and the procedure for disclosing, collecting, processing information on the modifications thereof and providing it to the relevant state bodies and the Fund, as well as the list of documents to be submitted for confirmation of the facts referred to in sub-points “a”, “b” and “c” of point 3 of this part and the procedure for submitting them and the procedure for adopting decision on the basis of documents submitted;
(2) the Fund shall establish the procedure for record-registering the information on the grounds for granting the right to receive the additional sum referred to in this part;
(3) where the Compensation case referred to in point 1 of part 5 of Article 2 of this Law arose with respect to the military serviceperson, it shall — unless otherwise proved upon a court judgment having entered into legal force — be considered that the military serviceperson who has three and more children under the age of 18, as well as in the case, where all the circumstances referred to in sub-points “a”, “b”, “c” of this part are concurrently in place or the circumstance referred to in sub-point “d” of this part are in place:
(a) the third child was born alive within nine months following the month including the date of the Compensation case;
(b) it follows from the data of medical diagnosis that the child born was conceived prior to the date of the Compensation case;
(c) the child's mother was the wife of the military serviceperson not less than within a period of nine consecutive months prior to the date of the Compensation case, and as of the date of the Compensation case the marriage between the child's mother and the military serviceperson was not terminated on the ground of divorce and in any period within a nine-month period following the date of the Compensation case the child's mother did not remarry;
(d) where all other grounds for paying the compensation sum prescribed by this Law are in place, the circumstances referred to in sub-points “a”, “b”, “c” of this part or in any of them are missing, but it has been established upon a court judgment having entered into legal force that the child born is the military serviceperson's child.
4. The of compensation amounts referred to in this Article may — upon decision of the Board of the Fund — be increased as a result of indexation rate depending on the results of the financial activities of the Fund.
5. Depending on the results of the financial activities of the Fund, the Board of Trustees of the Fund may render a decision:
(1) on continuing to pay compensation sums also after the end of 20 years referred to in part 2 of this Article or, pursuant to part 6 of this Article, after the compensation sums are deemed to have been paid or the payment has been ceased. In the cases referred to in this part, the compensation amounts subject to payment and the time limits for payment thereof shall be defined by the Board of Trustees of the Fund;
(2) to pay — through certain means (paying monetary means, providing in-kind assistance, other means), under the conditions and within the time limits prescribed thereby — compensation also for those Compensation cases that arose prior to 1 January 2017;
(3) on providing assistance to beneficiaries through certain means (paying monetary means, providing in-kind assistance, other means), under the conditions and within the time limits prescribed by the Board of the Fund.
6. Where, following the assignment of the compensation payment, a change in the Compensation case prescribed by this Law occurs in respect to the same military serviceperson, the difference between the sums subject to payment to a beneficiary (beneficiaries) on the ground of the new Compensation case and those already paid on the ground of the Compensation case having previously arisen shall be calculated. Where, as a result of the calculation referred to in this part, it establishes that:
(1) the amount paid to a beneficiary (beneficiaries) with regard to the Compensation case having previously arisen is equal to or exceeds the sum subject to payment with regard to the new Compensation case, the compensation sum subject to payment with regard to the new Compensation case shall be deemed to be paid, and no payment shall be made with regard to the new Compensation case;
(2) the amount subject to payment with regard to the new Compensation case exceeds the amount already paid to a beneficiary (beneficiaries) with regard to the Compensation case having previously arisen, the difference between the sums subject to payment with regard to the new Compensation case and those already paid with regard to the Compensation case having previously arisen shall be paid to a beneficiary (beneficiaries) as prescribed by the Board of the Fund. Moreover, in this case, the payment of compensation sums shall be ceased where the difference referred to in this point is paid to a beneficiary (beneficiaries), and the amount of the equal monthly payments shall be defined for a new Compensation case in the amount of the equal monthly payments calculated as prescribed by this Law.
6.1. Where following the assignment of the compensation payment the degree of disability of the military serviceperson changes from first to second or third degree, from second to third degree, or the degree of functional limitation of the military serviceperson changes from profound to severe, moderate or mild, from severe to moderate or mild, or the military serviceperson is not declared a person with disability, the compensation sums assigned prior to the change (including the amounts of the equal monthly payments), as well as the period of 20 years referred to in part 2 of this Article shall not be subject to revision.
7. Pursuant to part 6 of this Article, the changes in the Compensation case shall be deemed to be as follows:
(1) death of a military serviceperson with the first or second degree of disability or disability with profound or severe functional limitations by the reason referred to in point 1 of part 5 of Article 2 of this Law;
(2) ceasing to consider a military serviceperson as missing in absentia and declaring him or her as a person with the first or second degree of disability or as a person with disability with profound or severe functional limitations;
(3) making changes to the disability degree or to the degree of the functional limitations of a military serviceperson, except for the cases referred to in part 6.1 of this Article.
(Article 4 supplemented by HO-502-N of 29 December 2020, amended, supplemented by HO-531-N of 8 December 2022, HO-42-N of 1 March 2023, HO-328-N of 25 October 2023, HO-306-N of 12 July 2024)
(Law HO-502-N of 29 December 2020 contains a transitional provision)
(Law HO-531-N of 8 December 2022 contains a transitional provision)
(Law HO-42-N of 1 March 2023 contains a final part and transitional provisions)
(Law HO-306-N of 12 July 2024 contains a transitional provision)
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Article 5. |
Procedure for paying compensation sums |
1. In case a Compensation case arises, the Ministry of Defence of the Republic of Armenia or the Ministry of Internal Affairs of the Republic of Armenia or the National Security Service of the Republic of Armenia or the State Protection Service of the Republic of Armenia (hereinafter referred to as “the respective state body”) shall — within one month following the day of determination (confirmation), as prescribed by law, of the fact of causing damage to life or health of a military serviceperson, under the procedure established by the Government:
(1) determine who is considered to be a beneficiary (beneficiaries) with regard to the given Compensation case, pursuant to the requirements of this Law;
(2) submit to the Fund the name, surname, father's name, details of the identification document, details of social services number or data of the statement of information on not having social services number, address of the beneficiary (beneficiaries), as well as documents confirming the Compensation case and the circumstances provided for by part 3 of Article 4 of this Law, the amount subject to compensation.
2. Based on the information referred to in part 1 of this Article, the Fund shall:
(1) within three working days following the day of receipt of the information referred to in part 1 of this Article:
(a) transfer the lump-sum amount referred to in points 1 and 2 of part 2 of Article 4 of this Law to the bank account opened for the beneficiary (beneficiaries);
(b) make the first payment to the bank account referred to in sub-point “a” of this point from the equal monthly payments referred to in points 1 and 2 of part 2 of Article 4 of this Law and the first payment of the sum referred to in part 3 of Article 4 of this Law, where that sum, pursuant to this Law, is subject to payment;
(2) make — until the last working day of each month inclusive — to the bank account referred to in sub-point “a” of this point the proportionate payment for the given month from the equal monthly payments referred to in points 1 and 2 of part 2 of Article 4 of this Law and the payment of the sum for the given month referred to in part 3 of Article 4 of this Law, where that sum, pursuant to this Law, is subject to payment.
3. The time limits for the payment referred to in part 2 of this Article may be postponed — upon decision of the Board of the Fund — up to three months based on the need of ensuring the financial stability of the Fund.
4. The bank account referred to in sub-point “a” of point 1 of part 2 of this Article shall:
(1) as prescribed by the Board of the Fund, be opened by the Fund in the name of a beneficiary (beneficiaries) at one of the banks selected through a competition based-procedure established by the Board of the Fund. The right to dispose of monetary means transferred — pursuant to this Law — to the bank account opened under this point shall be vested in the beneficiary (beneficiaries), in the name whereof that bank account was opened;
(2) be a special bank account provided for by Chapter 50.1 of the Civil Code of the Republic of Armenia.
(Article 5 amended by HO-328-N of 25 October 2023, supplemented by HO-374-N of 24 October 2024)
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Article 6. |
Peculiarities of payment of compensation sums in case of declaring military servicepersons as missing in absentia |
1. In case of declaring a military serviceperson as missing in absentia the compensation sums shall be paid as prescribed by Article 5 of this Law and in the amounts prescribed by Article 4 of this Law.
2. Where the military serviceperson ceased to be deemed as missing in absentia, until the moment he or she ceased to be deemed as missing in absentia, pursuant to Article 4 of this Law, the sums paid in the form of a lump-sum and equal monthly payments, as well as those paid pursuant to part 3 of Article 4 of this Law shall not be subject to return, except for the cases referred to in part 5 of this Article.
3. Where the military serviceperson ceased to be deemed as missing in absentia:
(1) on the ground of declaring by the court that military serviceperson as dead:
(a) the sums in the form of a lump-sum referred to in part 2 of Article 4 of this Law shall not be paid on the ground of declaring the military serviceperson as dead;
(b) the payment of sums subject to payment in the form of equal monthly payments shall continue;
(2) as a result of locating that military serviceperson and that military serviceperson has been declared as a person with first or second degree of disability or as a person with disability with profound or severe functional limitations, on the ground of having first or second degree of functional limitations or profound or severe functional limitations, pursuant to this Law, the sum to be paid to the military serviceperson shall be recalculated in compliance with part 6 of Article 4 of this Law;
(3) as a result of locating that military serviceperson and the circumstances referred to in point 2 of this part are missing, the payment of the compensation sums, as well as the sum referred to in part 3 of Article 4 of this Law shall be ceased from the 1st date of the month following the month of ceasing the military serviceperson to be deemed as missing in absentia.
4. The provisions prescribed by points 1 and 2 of part 3 of this Article shall not be applied where one of the cases referred to in part 5 of this Article is in place.
5. On the ground of declaring the military serviceperson as missing in absentia, the compensation sums paid to the beneficiaries in the form of a lump-sum and/or equal payments shall be subject to return by the beneficiaries, where it establishes that:
(1) a military serviceperson is missing in absentia։
(a) as a result of leaving the military unit or duty station without permission; or
(b) desertion; or
(c) voluntarily surrendering into captivity; or
(d) leaving the field of battle without permission; and
(2) the circumstances referred to in point 1 of this part are established upon a criminal judgment of a court having entered into legal force.
6. The obligation to return the compensation sums may, upon an act of the court having entered into legal force, jointly and severally be imposed also on the military serviceperson missing in absentia under the circumstances referred to in point 1 of part 5 of this Article and considered alive.
7. The compensation sums shall be returned in the manner and within the time limits prescribed by an act of the court having entered into legal force.
(Article 6 amended by HO-531-N of 8 December 2022)
(Law HO-531-N of 8 December 2022 contains a transitional provision)
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Article 7. |
Determining the persons entitled to receive compensation su |
1. In case of disability of a military serviceperson, the compensation sum shall be paid to that military serviceperson or the person specified in the application submitted thereby to the respective state body referred to in point 1 of part 1 of Article 5 of this Law, except for the case referred to in part 2 of this Article. The form of and procedure for submitting the application referred to in this part shall be established by the Government.
2. In case the military serviceperson has been killed (died) or is declared as missing in absentia, or in case the military serviceperson may not — due to mental or psychological disorder caused as a result of the injuries sustained in military operations — submit the application referred to in part 1 of this Article:
(1) the compensation sum shall be paid to the beneficiaries through the beneficiary determined upon consent of the beneficiaries;
(2) in case there is no consent between the beneficiaries the compensation sum subject to payment shall be divided among the beneficiaries and paid to each of them separately as prescribed by part 3 of this Article.
3. In the case referred to in point 2 of part 2 of this Article, the compensation sum shall be divided as prescribed by the Government based on the following principles:
(1) the total compensation sum shall be divided by the number of beneficiaries prescribed by parts 3 or 4 or 4.1 of Article 2 of this Law;
(2) where one of the beneficiaries dies, the compensation sum subject to payment to that person shall not be included in the composition of succession and shall be equally divided among the rest of the beneficiaries.
4. Where the beneficiaries defined by parts 3, 4 and 4.1 of Article 2 of this Law are missing, the compensation sums prescribed by this Law shall not be paid.
5. Where the only beneficiary defined by parts 3 or 4 or 4.1 of Article 2 of this Law dies, the compensation sum subject to payment to that beneficiary shall not be included in the composition of succession, and the obligation to pay that amount shall cease.
6. Where the military serviceperson declared as beneficiary on the ground referred to in point 3 of part 5 of Article 2 of this Law dies, and the circumstances referred to in point 1 of part 7 of Article 4 of this Law are missing, the right to receive the compensation sum of the dead military serviceperson shall not be included in the composition of succession and shall cease.
7. For the purpose of ensuring the application of the provisions of this Article, the Government shall establish the procedure for determining the scope of beneficiaries, the procedure for substantiating the existence, absence and changes of consent between the beneficiaries, the procedure for providing the respective state bodies and the Fund with the information on the changes made to the scope of beneficiaries.
(Article 7 amended by HO-37-N of 9 February 2022)
(Law HO-37-N of 9 February 2022 contains a transitional provision)
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Article 8. |
Tax privileges |
1. The compensation sums paid to the beneficiaries shall not be taxable by income or any other tax or shall not be deducted by any other fee paid to the State Budget or community budget.
CHAPTER 3
STAMP FEES
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Article 9. |
Meaning of the concepts used in this Chapter |
1. For the purpose of application of the provisions of this Chapter:
(1) label of the Fund issued through electronic means shall be deemed as a stamp;
(2) residency, non-residency, as well as the income of a natural person received from the sources of the Republic of Armenia shall be determined in compliance with the Tax Code of the Republic of Armenia;
(3) for the natural persons not deemed to be individual entrepreneurs receiving income from a tax agent or, pursuant to the provisions of the contracts concluded and ratified on behalf of the Republic of Armenia, from the person exempt from the duty of a tax agent and for those not deemed to be notaries, reporting period shall be deemed the calendar month, whereas for the natural persons not deemed to be individual entrepreneurs receiving income from the person not deemed to be a tax agent and for those not deemed to be notaries, as well as for the individual entrepreneurs and notaries — the calendar year;
(4) legal person (including the institution of a foreign legal person, branch or representation of a foreign legal person), individual entrepreneur, notary, state administration body or local self-government body, institution record-registered as a taxpayer in the tax authority as prescribed by the Tax Code of the Republic of Armenia paying income — for the grounds referred to in the same points — to natural persons referred to in points 1, 2, 5 and 6 of part 1 of Article 11 of this Law shall be deemed to be tax agent;
(5) calculation base of the stamp fee shall be deemed to be:
(a) salary or other equivalent fees for natural persons not deemed to be an individual entrepreneur and a notary and/or the income received from the performance of works (provision of services), pursuant to the civil law contracts;
(b) sales turnover reflected in the turnover tax calculation submitted for the reporting period of calculation of stamp fee for the individual entrepreneurs operating within the system of turnover tax;
(c) sales turnover reflected in the report on the sales turnover of a micro-entrepreneurship entity for the individual entrepreneurs operating within the system of micro-entrepreneurship;
(d) gross income reflected in the profit tax calculation for the individual entrepreneurs and notaries operating within the general taxation system;
(e) in case of operating in more than one taxation system during the reporting year, the total amount of the relevant calculation bases referred to in this point.
(Article 9 amended by HO-286-N of 21 December 2017, supplemented by HO-502-N of 29 December 2020, edited, supplemented by HO-42-N of 1 March 2023, amended by HO-286-N of 12 June 2024)
(Law HO-502-N of 29 December 2020 contains a transitional provision)
(Law HO-42-N of 1 March 2023 contains a final part and transitional provisions)
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Article 10. |
The concept of “stamp fee” |
1. The stamp fee shall — for the purpose of ensuring the compensation for damages caused to life and health of military servicepersons — be a mandatory fee paid to the State Budget of the Republic of Armenia in the manner and amount prescribed by this Law, the obligation of payment whereof shall be fulfilled in each reporting period through the purchase of stamp in the amount prescribed by part 1 of Article 12 of this Law.
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Article 11. |
Payers of stamp fee |
1. The following persons shall be obliged to pay stamp fee (shall be deemed to be payers of stamp fee):
(1) natural persons deemed to be a resident of the Republic of Armenia working within or beyond the territory of the Republic of Armenia under the employment contract, except for the persons referred to in part 2 of this Article;
(2) natural persons not deemed to be a resident of the Republic of Armenia working within the territory of the Republic of Armenia under the employment contract, except for the persons referred to in part 2 of this Article;
(3) individual entrepreneurs record-registered and carrying out entrepreneurial activities in the Republic of Armenia;
(4) notaries;
(5) natural persons deemed to be a resident of the Republic of Armenia receiving income within or beyond the territory of the Republic of Armenia under the civil law contracts on performing works or providing services, except for the persons referred to in part 2 of this Article;
(6) natural persons not deemed to be a resident of the Republic of Armenia receiving income from the sources of the Republic of Armenia under the civil law contracts on performing works or providing services, except for the persons referred to in part 2 of this Article.
2. The following persons shall not pay stamp fee for the given reporting period:
(1) persons referred to in points 1,2,5 or 6 of part 1 of this Article who do not have salary to be received and/or income received under the civil law contracts on performing works or providing services for the given reporting period;
(2) persons referred to in points 3 and 4 of part 1 of this Article, where the calculation bases of stamp fee prescribed by point 5 of part 1 of Article 9 of this Law are missing;
(3) foreign citizens and stateless persons not having the right of residence (residence status) in the Republic of Armenia.
3. (part repealed by HO-42-N of 1 March 2023)
3.1. The stamp fee shall not be paid by the persons referred to in point 5 or 6 of part 1 of this Article, the incomes whereof being paid under the civil law contracts on performing works and providing services are insufficient for withholding the stamp fee. Instead of the persons referred to in this part the stamp fees shall be paid by a tax agent paying income to those persons, at his or her expense.
4. Each person shall be entitled to pay — through the Fund or directly, in the amount preferable thereby — the stamp fee through electronically obtaining stamps in the quantity needed (voluntary donation). The Fund shall be entitled to organise fund raising in order to encourage the voluntary donations.
5. Parent, spouse and/or child (children) of the military serviceperson performing the fixed-term compulsory military service or that (those) of the killed (dead) military serviceperson shall be entitled to claim full or partial return of the sums of stamp fee paid thereby from the incomes of the previous year (deduced by the tax agent from the incomes thereof and transferred to the State Budget). Pursuant to this part, the procedure for returning the stamp fee shall be established by the Government.
6. (part repealed by HO-502-N of 29 December 2020)
7. (part repealed by HO-502-N of 29 December 2020)
8. (part repealed by HO-502-N of 29 December 2020)
(Article 11 supplemented, amended by HO-286-N of 21 December 2017, edited by HO-184-N of 2 October 2019, amended, supplemented, edited by HO-502-N of 29 December 2020, amended by HO-42-N of 1 March 2023)
(Law HO-184-N of 2 October 2019 contains a transitional provision)
(Law HO-502-N of 29 December 2020 contains a transitional provision)
(Law HO-42-N of 1 March 2023 contains a final part and transitional provisions)
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Article 12. |
Amount of stamp fees |
1. For each reporting period :
(1) natural persons not deemed to be individual entrepreneurs receiving income from a tax agent or, pursuant to the provisions of the contracts concluded and ratified on behalf of the Republic of Armenia, from the person exempt from the duty of a tax agent, and those not deemed to be notaries shall pay the stamp fee at the following rates:
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In case of calculation base up to AMD 100.000 |
AMD 1500 |
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In case of calculation base from AMD 100.001 to AMD 200.000 |
AMD 3000 |
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In case of calculation base from AMD 200.001 to AMD 500.000 |
AMD 5500 |
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In case of calculation base from AMD 500.001 to AMD 1.000.000 |
AMD 8500 |
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In case of calculation base AMD 1.000.001 and more |
AMD 15000 |
(2) individual entrepreneurs, notaries, as well as natural persons not deemed to be individual entrepreneurs receiving income from the person not deemed to be a tax agent and those not deemed to be notaries shall pay the stamp fee at the following rates:
|
In case of calculation base up to AMD 2 400 000 |
AMD 18 000 |
|
In case of calculation base from AMD 2 400 001 to AMD 6 000 000 |
AMD 24 000 |
|
In case of calculation base from AMD 6 000 001 to AMD 12 000 000 |
AMD 48 000 |
|
In case of calculation base AMD 12 000 001 and more |
AMD 120 000 |
(Article 12 amended, supplemented by HO-286-N of 21 December 2017, edited by HO-502-N of 29 December 2020, HO-282-N of 1 July 2021, amended, edited by HO-42-N of 1 March 2023)
(Law HO-502-N of 29 December 2020 contains a transitional provision)
(Law HO-282-N of 1 July 2021 contains a transitional provision)
(Law HO-42-N of 1 March 2023 contains a final part and transitional provisions)
|
Article 13. |
Payment of stamp fees |
1. Where the persons referred to in points 1, 2, 5 and 6 of part 1 of Article 11 of this Law receives incomes from a tax agent, those persons shall pay the stamp fee exclusively through the tax agent.
2. The persons not referred to in part 1 of this Article shall directly pay the stamp fee.
3. The obligation of the persons referred to in Article 11 of this Law to pay the stamp fee for the given reporting period in the amount referred to in part 1 of Article 12 of this Law shall be deemed to be fulfilled and the stamps in the relevant amount — acquired, following the date of transferring to the State Budget the amount referred to in part 1 of Article 12 of this Law by those persons through a tax agent or directly.
4. In case of paying the sums with regard to the obligation of stamp fees later than the time limit prescribed, the tax authority shall render a decision on charging the sum not paid on time from the payer of stamp fee (where, pursuant to this Law, the stamp fee must be paid through a tax agent — from the tax agent) and properly notify the payer of the stamp fee (tax agent) thereon. By the time the decision on charging the sum becomes unappealable, the tax authority may impose attachment or apply restriction on the property of the obliged person in the cases and manner prescribed by the Tax Code of the Republic of Armenia. In case of paying the stamp fees later than the time limit prescribed, no penalty prescribed by tax legislation shall be calculated.
(Article 13 amended, supplemented by HO-286-N of 21 December 2017, edited by HO-42-N of 1 March 2023)
(Law HO-286-N of 21 December 2017 contains a transitional provision)
(Law HO-42-N of 1 March 2023 contains a final part and transitional provisions)
(the Article as amended by Law HO-106-N of 28 February 2024 shall enter into force on 1 January 2025)
(Law HO-106-N of 28 February 2024 contains a transitional provision)
|
Article 14. |
Paying the stamp fee through a tax agent |
1. Each month, the tax agents shall calculate the amount of stamp fees for the given month in the amounts prescribed by Article 12 of this Law, taking as a basis the accrued salary of hired workers included in the monthly calculation of income tax and social contributions submitted to the tax authority for the given month and the equivalent fees and/or the incomes paid to natural persons for providing services (performing works) under the civil law contracts.
2. The tax agents shall — until the 20th date of the month following the month of calculation of the amount of stamp fees inclusive — transfer to the State Budget the amount of stamp fee calculated for each month pursuant to part 1 of this Article.
3. The tax agent shall withhold the sum of stamp fee calculated for the given month with respect to each person from the incomes to be received (received) during the given month by the given person from the tax agent concerned.
4. The deductions of the accrued salary of hired workers included in the verified monthly calculation of the income tax and social contributions submitted by tax agents to tax authorities and equivalent payments and (or) incomes paid to the natural persons for providing services (performing works) under the civil law contracts shall not be taken into account for the calculation of stamp fee.
(Article 14 amended by HO-286-N of 21 December 2017, HO-502-N of 29 December 2020)
(Law HO-502-N of 29 December 2020 contains a transitional provision)
(the Article as amended by Law HO-106-N of 28 February 2024 shall enter into force on 1 January 2026)
(Law HO-106-N of 28 February 2024 contains a transitional provision)
|
Article 15. |
Paying stamp fees directly |
(Title edited by HO-328-N of 25 October 2023)
1. The natural persons not deemed to be individual entrepreneurs receiving income from a person exempt from the duty of a tax agent, pursuant to the provisions of the contracts concluded and ratified on behalf of the Republic of Armenia, and those not deemed to be notaries shall directly pay the stamp fee for the given reporting period until the 20th date of the month following the given reporting period inclusive.
2. The natural persons not deemed to be individual entrepreneurs receiving income from a person not deemed to be a tax agent and those not deemed to be notaries that directly pay stamp fees shall pay the stamp fee until the 1st of May of the year following the given reporting period inclusive, and the individual entrepreneurs and notaries — until the 20th of April of the year following the given reporting period inclusive, based on the relevant calculation bases of the stamp fee prescribed by point 5 of part 1 Article 9 of this Law for each reporting period.
3.
4.
(Article 15 amended, supplemented by HO-286-N of 21 December 2017, edited by HO-502-N of 29 December 2020, HO-42-N of 1 March 2023, HO-328-N of 25 October 2023)
(Law HO-502-N of 29 December 2020 contains a transitional provision)
(Law HO-42-N of 1 March 2023 contains a final part and transitional provisions)
(the Article as amended by Law HO-106-N of 28 February 2024 shall enter into force on 1 January 2026)
(Law HO-106-N of 8 February 2024 contains a transitional provision)
|
Article 16. |
Lists of persons having paid the stamp fee and submission of a transfer order, allocation of monetary means from the State Budget to the Fund |
1. The tax authority shall:
(1) within five working days following the day of submitting by each tax agent the monthly calculation of income tax and social contributions and paying the overall sum of stamp fee based thereon, hand over to the Fund the list of those employees of the given tax agent for whom payments of stamp fee has been made in the given reporting period;
(2) within five working days following the deadline for paying the stamp fee prescribed by this Law for direct payers of stamp fees for each reporting period, hand over to the Fund the list of direct payers of stamp fee for the given reporting period who have fully paid the stamp fees in the given reporting period;
(3) within two working days following the payment of the overall sum of stamp fee for the given reporting period by the persons paying stamp fees (in the cases prescribed by this Law — through a tax agent) submit to the authorised body of the Government in the finance sector the transfer order for the given reporting period (hereinafter referred to as “the Transfer Order”) on transfer to the Fund of a sum from the sums of stamp fee paid by the persons referred to in this point by indicating the sum to be transferred. Moreover, the tax authority shall indicate in the Transfer Order being submitted thereby the sum of stamp fee paid for the given reporting period, which is equal to the amount of the liabilities for the given reporting period with respect to the payment of stamp fees of the persons paying stamp fees.
2. The authorised body of the Government in the financial sector shall — within one working day following the receipt of the Transfer Order — transfer the sum specified in the Transfer Order to the special account of the Fund referred to in part 7 of Article 20 of this Law.
3. Where the amount of stamp fees actually paid for the given reporting period by the given tax agent or a direct payer of stamp fee exceeds the amount specified in the Transfer Order, the authorised body of the Government in the financial sector shall, as prescribed by the Government, determine the status of the sum exceeding the amount specified in the Transfer Order of the stamp fee actually paid by the given tax agent (direct payer of stamp fee).
4. The Government shall establish the form of the lists and the Transfer Order referred to in part 1 of this Article, as well as the procedure for transferring and providing those documents by the tax authority to the Fund and to the authorised body of the Government in the financial sector, respectively.
5.
(Article 16 amended by HO-286-N of 21 December 2017)
(the Article as amended by Law HO-106-N of 28 February 2024 shall enter into force on 1 January 2025)
(Law HO-106-N of 8 February 2024 contains a transitional provision)
|
Article 17. |
Issue of stamps |
1. The stamps shall be issued by the Fund in an electronic form through an electronic system.
2. The issued stamps may have different nominal values.
3. The Board of the Fund shall establish the procedure for issuing, record-registering, acquiring stamps, the nominal value of the stamps subject to issue, as well as the procedure for operating the electronic system necessary for issuing the stamps.
CHAPTER 4
THE FUND FOR COMPENSATION OF DAMAGES CAUSED TO LIFE OR HEALTH OF MILITARY SERVICEPERSONS
|
Article 18. |
Legal status of the Fund |
1. The Fund shall be a non-profit legal person established as prescribed by this Law and Law of the Republic of Armenia “On foundations”, vested with public functions, the founder whereof is the Central Bank of the Republic of Armenia (hereinafter referred to as “the Central Bank”).
2. The Fund may perform the functions provided for only by this Law.
3. The Fund may be liquidated, reorganised or declared as bankrupt only in case the law on liquidating, reorganising or declaring the Fund as bankrupt is adopted.
4. The Fund shall be exempted from the obligation of paying profit tax, value added tax and other taxes provided for by law of the Republic of Armenia, state and local duties, as well as the obligation of making any payment to the State or community budget.
|
Article 19. |
Functions and competences of the Fund |
1. The Fund shall perform the following functions:
(1) possess, use and dispose of the assets of the Fund in the manner not prohibited by the legislation for the fulfilment of objectives prescribed by this Law;
(2) ensure the payment of compensation sums to the beneficiaries in case a Compensation case arises;
(3) perform other functions defined by this Law.
2. For the purpose of performing the functions referred to in this Article, the Fund shall be entitled to:
(1) conclude transactions aimed at performing its functions;
(2) receive loans, borrowings and guarantees;
(3) invest its resources in the assets referred to in this Law;
(4) issue bonds and other securities in the Republic of Armenia or foreign countries expressed in Armenian Dram and/or foreign currency;
(5) carry out other actual and legal activities related to its functions and aimed at implementation thereof.
|
Article 20. |
Resources of the Fund |
1. The resources of the Fund shall be generated from the initial resources of the Fund and other resources thereof received from sources not prohibited by this Law.
2. The initial resources of the Fund shall be generated from the property allocated to the Fund by the founder at the moment of founding, the amount whereof shall be estimated at AMD 10 million.
3. The nominal value and interests of the securities issued by the Fund in accordance with point 5 of part 4 of this Article shall be repaid as prescribed by the Board of Trustees of the Fund.
4. The resources of the Fund may be generated also from the following sources:
(1) sums of stamp fees collected as prescribed by this Law;
(2) loans, borrowings attracted;
(3) donations, gifts, grants;
(4) incomes received from the investments of resources;
(5) proceeds from the allocation of debt securities issued by the Fund;
(6) other sources not prohibited by law.
5. The resources of the Fund may be used only for the following purposes:
(1) paying compensation, as well as providing assistance under this Law;
(2) covering the expenses of the Fund within the permissible limits determined in accordance with part 3 of Article 22 of this Law;
(3) fulfilling the obligations assumed by the securities issued by the Fund, loans and borrowings attracted, pursuant to this Law.
6. Resources of the Fund may not be levied in execution, subjected to an attachment or any other restriction upon any claim, except for the claims arising from damages caused to life or health, as well as from salary and equivalent resources, claims of creditors under loan, borrowing contracts and securities issued by the Fund, as well as claims of beneficiaries.
7. The initial record-registration of the monetary means directed to the Fund shall be carried out in the special account(s) opened at the Central Bank. Upon record-registering in the special account(s) opened at the Central Bank the monetary means shall be disposed of in the directions defined by this Law.
(Article 20 amended by HO-42-N of 1 March 2023)
(Law HO-42-N of 1 March 2023 contains a final part and transitional provisions)
|
Article 21. |
Expenses of the Fund |
1. Expenses of the Fund shall be as follows:
(1) operational expenses:
a. expenses related to the payment of compensation sums and to providing assistance under this Law;
b. interests accrued on loans, borrowings received;
c. expenses related to the management of assets of the Fund;
d. fees related to the receipt of the bank services by the Fund;
e. fees for audit and consultancy services of the Fund, as well as expenses related to publishing the reports and information prescribed by law;
(2) administrative expenses:
a. salary paid to the employees of the Fund and the equivalent fees ;
b. other expenses necessary to ensure the proper functioning of the Fund.
2. The Board of Trustees of the Fund shall define the annual permissible limit of the expenses of the Fund. Moreover, the annual administrative expenses of the Fund may not exceed 2 per cent of the amounts of total assets of the Fund of the previous year.
(Article 21 amended by HO-502-N of 29 December 2020, supplemented by HO-42-N of 1 March 2023)
(Law HO-502-N of 29 December 2020 contains a transitional provision)
(Law HO-42-N of 1 March 2023 contains a final part and transitional provisions)
|
Article 22. |
Management of resources of the Fund |
1. Resources of the Fund shall be managed by the Fund. The Fund may delegate the management of resources to an external, independent, specialised manager of the assets selected in compliance with the procedure and criteria of the Board of Trustees of the Fund or may independently manage them.
2. The resources of the Fund may be invested exclusively in the following financial assets:
(1) state securities of the Republic of Armenia, securities of the Central Bank;
(2) the Central Bank and/or banks with high rating as bank deposit and/or bank account;
(3) securities of governments of countries with high rating and/or Central Banks thereof;
(4) other assets meeting the structure of investment portfolio of the Fund approved upon decision of the Board of Trustees of the Fund.
3. The total expenses of management of resources of the Fund may not exceed two per cent of the value of resources managed. The management expenses of resources of the Fund shall be the salary paid to members of the Executive Committee referred to in part 2 of Article 23 of this Law, whereas in case the management of resources is delegated to an external specialised manager — a fee paid to the manager.
|
Article 23. |
Management bodies of the Fund |
1. The management bodies of the Fund shall be:
(1) Board of Trustees of the Fund;
(2) director of the Fund;
(3) Executive Committee of the Fund in the cases prescribed by this Article.
2. Where the Fund manages its resources independently, the Executive Committee consisting of three to seven members must be established upon decision of the Board of Trustees of the Fund, the function whereof shall be to professionally manage the assets of the Fund. The persons involved in the composition of the Executive Committee must have a professional experience in the field of asset management. The director of the Fund shall ex officio be a member of the Executive Committee.
3. The procedures for formation, activity and liquidation of the Executive Committee shall be established upon decision of the Board of Trustees of the Fund.
4. The Fund may also have other bodies provided for by the Statute thereof.
|
Article 24. |
Board of Trustees of the Fund |
1. The Board of Trustees of the Fund (hereinafter referred to as “the Board”) shall be the highest management body of the Fund.
2. The Board shall be composed of 7 members. The members of the Board shall be appointed (elected) for a term of five years.
3. In case a position becomes vacant in the composition of members of the Board, a new member shall be appointed by decision of the Board adopted by the majority of votes of the members.
4. A person with at least five years of professional experience in the fields of management and finance who also enjoys respect among the public and has an impeccable reputation may be appointed as a member of the Board. Members of the Board shall be obliged to exercise political restraint while implementing the activities thereof.
5. The Board shall have a Chairperson elected by members of the Board from among themselves, for a term of five years.
6. Members of the Board shall participate in the activities of the Board pro bono.
7. The following shall fall within the exclusive competence of the Board:
(1) approving the budget of the Fund, as well as establishing an annual permissible limit of the expenses of the Fund;
(2) appointing the members of the Executive Committee of the Fund, approving the procedures for formation, activity and liquidation of the Committee and — in cases prescribed by the Statute of the Fund — forming other bodies of the Fund and prescribing the powers thereof;
(3) appointing the director of the Fund;
(4) selecting the organisation carrying out the audit of the Fund;
(5) the procedure for, form of publication of quarterly reports by the Fund and approving the reports;
(6) adopting the procedures and decisions, the adoption whereof falls within the competence of the Board under this Law or the Statute of the Fund;
(7) establishing procedure for paying compensation sums to the beneficiaries;
(8) carrying out corporate supervision over the activities of the Fund;
(9) adopting the decisions referred to in parts 4 and 5 of Article 4 of this Law;
(10) setting a minimum rating threshold for foreign governments, central banks and/or banks with high rating referred to in parts 2 and 3 of Article 22 of this Law.
8. Other powers of the Board shall be prescribed by the Statute of the Fund.
(Article 24 edited by HO-502-N of 29 December 2020)
(Law HO-502-N of 29 December 2020 contains a transitional provision)
|
Article 25. |
Director of the Fund |
1. The director of the Fund shall be the highest official managing the current activity of the Fund.
2. The director of the Fund shall be appointed by the Board.
3. The competences of the director shall be prescribed by this Law and the Statute of the Fund.
4. The director of the Fund shall:
(1) ensure the natural operation of the Fund;
(2) act on behalf of the Fund without a letter of authorisation;
(3) issue letters of authorisation;
(4) conclude contracts, including employment contracts on behalf of the Fund;
(5) recruit and dismiss the employees of the Fund, apply incentive and disciplinary liability measures with respect thereto;
(6) submit the limits of operational and administrative expenses of the Fund to the Board for approval;
(7) exercise other powers vested therein by the Statute of the Fund.
|
Article 26. |
Audit, accountability of and supervision over the activities of the Fund |
1. Each year an external, independent, internationally recognised audit organisation shall verify the activities of the Fund. The audit, as well as the accounting in the Fund shall be conducted in compliance with international standards.
2. The Fund shall publish quarterly reports on the activities thereof in the manner, form and content prescribed by the Board.
3. The Government shall — within the scope of the annual report being submitted to the National Assembly for each year — submit information on the activities of the Fund.
4. The supervision over the activities of the Fund shall be exercised by the Central Bank. For the purpose of exercising supervision the Central Bank shall be vested with the powers reserved to the competent body authorised by Law of the Republic of Armenia “On foundations” and to the Central Bank by Law of the Republic of Armenia “On guaranteeing compensation of bank deposits of natural persons”.
CHAPTER 5
TRANSITIONAL PROVISIONS AND ENTRY INTO FORCE OF THE LAW
|
Article 27. |
Establishment of the Fund |
1. The Board of the Central Bank shall — within two weeks following the day of entry into force of this Law — adopt decision on establishing the Fund, approve the Statute of the Fund and ensure the state registration of the Fund as prescribed by law of the Republic of Armenia.
2. The state bodies and non-governmental organisations referred to in part 2 of Article 24 of this Law shall — within one month following the day of state registration of the Fund — appoint their members of the Board.
3. Where within one month following the state registration of the Fund the non-governmental organisations referred to in point 3 of part 2 of Article 24 of this Law fail to appoint their members or one of them in the composition of the Board, the members of the Board referred to in points 1 and 2 of part 2 of Article 24 of this Law shall — within 10 days following the expiry of one-month period referred to this part — appoint the non-appointed members (member).
4. Within two weeks following the appointment of all members of the Board:
(1) the Chairperson of the Board shall be elected;
(2) all legal acts subject to adoption by the Board pursuant to this Law shall be adopted;
(3) appointments of all the officials of the Fund shall be made and all the bodies of the Fund shall be formed, the designation or formation whereof falls within the competence of the Board pursuant to this Law.
5. The Central Bank shall — within three working days following the state registration of the Fund — open the bank accounts of the Fund in the name thereof prescribed by this Law and transfer to the Fund the sum referred to in point 1 of part 2 of Article 20 of this Law.
|
Article 28. |
Issuing stamps electronically and introducing the electronic system |
1. The electronic system shall be introduced and the issuance of stamps electronically shall be launched within one year from the moment of entry into force of this Law.
2. Prior to introducing the electronic system and launching the issuance of stamps electronically, the procedure for issuing, record-registering and acquiring stamps for the purpose of attracting voluntary gifts shall be established by the Board.
|
Article 29. |
Adopting secondary legal acts arising from this Law |
1. The state administration bodies of the Republic of Armenia shall — within two weeks following the day of entry into force of this Law — adopt secondary legal acts arising from this Law, the adoption whereof shall be vested in those bodies by this Law.
|
Article 30. |
Commencement of the obligation to pay stamp fees |
1. The obligation to pay stamp fees prescribed by this Law shall arise on
1 January 2017.
|
Article 31. |
Other provisions |
1. The proper functioning of the Fund shall be ensured by the Central Bank by financing the activities of the Fund in the amounts approved by the Board of the Central Bank.
2. The provisions of this Law relating to the military servicepersons having sustained an injury and the family members thereof shall apply also to the military servicepersons having suffered mutilation by 31 December 2023 and the family members thereof.
3. (part repealed by HO-306-N of 12 July 2024)
4. (part repealed by HO-306-N of 12 July 2024)
5. (part repealed by HO-306-N of 12 July 2024)
6. (part repealed by HO-306-N of 12 July 2024)
7. The natural persons not deemed to be individual entrepreneurs receiving income from the person not deemed to be a tax agent and those not deemed to be notaries shall not pay a stamp fee for the reporting periods before 2022, and shall pay the stamp fee from incomes of 2022 until 20 April 2023.
(Article 31 edited by HO-502-N of 29 December 2020, supplemented by HO-531-N of 8 December 2022, HO-42-N of 1 March 2023, amended by HO-306-N of 12 July 2024)
(Law HO-502-N of 29 December 2020 contains a transitional provision)
(Law HO-531-N of 8 December 2022 contains a transitional provision)
(Law HO-42-N of 1 March 2023 contains a final part and transitional provisions)
(Law HO-306-N of 12 July 2024 contains a transitional provision)
|
Article 32. |
Entry into force of the Law |
1. This Law shall enter into force on the tenth day following the day of its official promulgation.
|
President |
S. Sargsyan |
|
30 December 2016 Yerevan HO-245-N |
Published on a joint site 14.04.2025.
