Provisions of the RA Tax Code

On September 24 2022, the ASSOCIATION OF ACCOUNTANTS OF ARMENIA hosted Vakhtang Mirumyan, a recognized expert in the tax field, Head of the ACCOUNTANTS AND AUDITORS TRAINING-CONSULTING CENTER. The seminar was filled with heated discussions and brainstorming. Mr. Mirumyan presented the following provisions of the RA Tax Code to the member accountants of the Association: - Income tax (article 139); - Income taxpayers (article 140); - An object taxable by income tax (article 141); - Accounting methods of an object taxable by income tax (article 142); - Income tax base (article 143); - Sources of incomes (article 144); - Peculiarities of record-keeping of separate types of income (article 145); - Income derived from the alienation of the pledged property (article 146); - Deducted incomes (deductions) (article 147). Association member accountants received answers to legislative questions bothering them, as well as interpretations of several controversial provisions. Regional accountants-members of the Association also participated in the seminar remotely.