Provisions of the RA Tax Code
04.03.2023
On March 4 2023, the ASSOCIATION OF ACCOUNTANTS OF ARMENIA hosted Vakhtang Mirumyan, a recognized expert in the tax field, Head of the ACCOUNTANTS AND AUDITORS TRAINING-CONSULTING CENTER.
The seminar was filled with heated discussions and brainstorming.
Mr. Mirumyan presented the following provisions of the RA Tax Code to the member accountants of the Association:
- Restrictions on deductions made from the gross income with the purpose of determining the tax base (article 113);
- Interests paid for credits and borrowings (article 114);
- Rentals (article 115);
- Representation expenses (article 116);
- Secondment expenses (article 117);
- Management services expenses (article 118);
- Pension fees made within the framework of the voluntary pension component (article 119);
- Other expenses (article 120).
Association member accountants received answers to legislative questions bothering them, as well as interpretations of several controversial provisions.
Regional accountants-members of the Association also participated in the seminar remotely.
