Provisions of the RA Tax Code
09.07.2022

On July 9 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:
- Issuance of tax invoices and adjusting tax invoices (article 66);
- Restrictions on issuance of tax invoices (article 67);
- Confirmation of tax invoices (article 68);
- Reporting period (article 69);
- Procedure for calculation of the amount of value-added tax subject to payment to the State Budget (article 70);
- Procedure for offsets (reductions) of value-added tax (article 71);
- Restrictions on offsets (reductions) (article 72).
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.
