The topics to be discussed during the seminar are:

• Registration of VAT payers
• Objects of VAT taxation
• Peculiarities of VAT taxation base
• VAT-free and zero-rated transactions
• VAT payers as tax agents, bearers of the obligation to calculate and pay VAT
• Peculiarities of VAT offset (reduction)
• Restrictions on offsetting (reducing) VAT
• Reformulation of VAT credit (reductions)
• Procedure for calculating the amount of VAT to be reimbursed from the state budget
• Deferral of VAT payment period

The course begins on May 26
Duration: 2 days Schedule: 18։00 - 20։00 To participate, please call: (099) 52 24 90, (095) 52 24 90, (011) 60 22 22
Email: trainings@armaa.am