RA Tax Code Amendments
24.06.2023
On June 24 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 latest amendments to the RA Tax Code, mentioned below, to the Association's member accountants:
- Peculiarities in determining the tax base for the value-added tax (article 62);
- Items not deemed income (article 108);
- Peculiarities of record-keeping of certain types of income (article 109);
- Items not deemed expenses (article 112);
- Peculiarities of record-keeping of separate types of expenses (article 121);
- 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.
