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Armenia (257) > General provisions (103)

Name: Law No. HO-261-N of 16 December 2016 "On Taxation Privileges to Self-Employed Persons".
Country: Armenia
Subject(s): Economic and social policy; Employment policy, promotion of employment and employment services
Type of legislation: Law, Act
Adopted on: 2016-12-16
Entry into force:
ISN: ARM-2016-L-104566
Bibliography: legislation on-line legislation on-line Armenian Legal Information System ARLIS, Armenia PDF in Armenian PDF in Armenian (consulted on 2017-06-18)
Abstract/Citation: Regulates the relationships arising from providing taxation privileges for certain types of activity carried out independently and by his/her own initiative by individuals and individual entrepreneurs which are designated as self-employed in this law. Namely identifies the category of self-employed persons who are subject to be granted taxation privileges; also introduces an appendix of list activity sectors for which taxation privileges are available.

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