Provisions of the RA Tax Code

On July 8 2023, 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: - Peculiarities in determining the tax base for the value-added tax (article 62); - Peculiarities of record-keeping of certain types of income (article 109). 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.