Provisions of the RA Tax Code

On September 23, 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: - Place of performance of works and/or provision of services (article 39); - Issuance, declaration as invalid, cancellation of a settlement document (article 56); - Procedure for calculation of the amount of value-added tax subject to payment to the State Budget (article 70); - Submission of unified calculation reports of value-added tax and excise tax (article 75); - as well as Annex 18 of the Treaty on the “Eurasian Economic Union”. 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.