On types of social expenses reimbursable from income tax and maximum amounts of compensations

Dear Colleagues, According to the RA Government Decree, certain directions of types of social expenses, compensated from the annual income tax, the maximum amount of compensation of social expenses, as well as the circle of family members, in respect of whom the incurred social expenses are also subject to compensation, are determined. The provisions of the decree apply to health and education services provided after January 1, 2023, supported by billing documents issued after January 1, 2023, for health and education services. To find out more details and get a consultation, you can contact us at 093 12 30 08.