Provisions of the RA Tax Code
24.02.2024
On February 24, 2024, 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:
- Profit tax (Article 102);
- Profit taxpayers (Article 103);
- Object to be taxed under profit tax (Article 104);
- Profit tax base (Article 105);
- Principles of the determination of profit tax base (Article 106);
- Sources of income (Article 107).
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.
