On the new procedure for writing off documents other than settlement documents and for calculating profits tax in the absence of settlement documents

Dear Colleagues, Amendments and supplements were made to the RA Tax Code, according to which documents other than settlement documents, which are executed per the procedure defined by the legislation, will be issued exclusively in electronic form after the RA Government determines the cases, procedure, and terms of its application within three months from the date of entry into force of the mentioned amendment. At the same time, from January 1, 2025, income tax will be calculated on acquisitions by turnover taxpayers without settlement documents, except for the acquisition of agricultural products and secondary raw materials included in the list determined by the Government. To find out more details and get a consultation, you can contact us at 093 12 30 08.