The following issues were addressed during the seminar:

• Peculiarities of calculating advance payments for profits tax;
• Peculiarities of calculation of depreciation charges on fixed and intangible assets;
• Peculiarities of determining the costs of fixed and intangible assets as capital or current expenditures;
• Peculiarities of the deduction of expenses from gross income to determine the profits tax base;
• Peculiarities of accounting for assets received and donated for profits tax purposes;
• Peculiarities of transactions involving alienation, lease, sublease or gratuitous use of buildings, structures, residential or other premises;
• Procedure and peculiarities of documentation for deduction of losses from gross income;
• Calculation procedure;
• Changes in corporate profit tax effective from 2023.

Course start: November 27 and 29 Duration: 2 days / 4 hours Schedule: 18:30-20:30
To participate, please call: (099) 52 24 90, (095) 52 24 90, (011) 60 22 22
Email: trainings@armaa.am