Provisions of the RA Tax Code
24.09.2022

On September 24 2022, 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:
- Income tax (article 139);
- Income taxpayers (article 140);
- An object taxable by income tax (article 141);
- Accounting methods of an object taxable by income tax (article 142);
- Income tax base (article 143);
- Sources of incomes (article 144);
- Peculiarities of record-keeping of separate types of income (article 145);
- Income derived from the alienation of the pledged property (article 146);
- Deducted incomes (deductions) (article 147).
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.
