Article 46. This Law enters into force from the date of publication.

Article 48. Make the following changes in the Law "On Taxes and Duties in the Republic of Armenia":

a) exclude the words "and duties" from the name of the Law, the Articles 1 and 3, the second part of the Article 4, the first and the third parts of the Article 6, the Article 7, the first part of the Article 10, the name of the Chapter 2, the Article 12, the Article 13, the name of the Chapter 3, the Article 14, the Article 15, the third part of the Article 16, the Article 17, the third part of the Article 27, Articles 30, 31, 31/2, the name of the Chapter 5, the first part of the Article 33;

b) exclude the second part of the Article 2;

c) exclude the words "or duties" from the fourth part of the Article 6, and exclude the words "or duties (except custom duties)" from the Article 23;

d) exclude the words "and duty stamps" from the first part of the Article 10;

e) exclude the words "state duties - for legal and other services" and "inheritance and gift tax - from the value of inheritance and gifts" from the Article 12.

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President of the Republic of Armenia

L.Ter-Petrosian

July 19, 1996
Yerevan,
3P- 74