Provisions of the RA Tax Code
19.03.2022
On March 19 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: - Interests paid for credits and borrowings (article 114); - Rentals (article 115); - Representation expenses (article 116); - Secondment expenses (article 117); - Management services expenses (article 118); - Pension fees made within the framework of the voluntary pension component (article 119); - Other expenses (article 120). 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.