The topics to be discussed during the seminar are:

• Topic 1: Registration of VAT payers
• Topic 2: Objects of VAT taxation
• Topic 3: Peculiarities of VAT taxation base
• Topic 4: VAT-free and zero-rated transactions
• Topic 5: VAT payers as tax agents, bearers of the obligation to calculate and pay VAT
• Topic 6: Peculiarities of VAT offset (reduction)
• Topic 7: Restrictions on offsetting (reducing) VAT
• Topic 8: Reformulation of VAT credit (reductions)
• Topic 9: Procedure for calculating the amount of VAT to be reimbursed from the state budget
• Topic 10: Deferral of VAT payment period
• Topic 11: Recent legislative amendments to VAT We will also discuss the procedure for completing the VAT calculation, and we will have a questions-and-answers session.

The course can be attended both on-site and remotely.
Schedule: October 10 (Tuesday) - 18:30-20:30
October 12 (Thursday) - 18:30-20:30

To participate, please call: (099) 52 24 90, (095) 52 24 90, (011) 60 22 22
Email: trainings@armaa.am