Provisions of the RA Tax Code
30.09.2023
On September 30, 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:
- Tax control (article 328);
- Control of the authorized bodies (article 329);
- Administrative proceedings of control of the tax authority and authorized bodies (article 330);
- Operational and intelligence measures (article 331);
- Selectivity of tax control and risk management system (article 332);
- Methods of tax control (article 333);
- Publicity of results of tax control (article 334);
- Tax inspections (article 335);
- Planning of complex tax inspections (article 336);
- Frequency of complex tax and transfer pricing inspections (article 337);
- Re-inspections (article 338).
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.
