Provisions of the RA Tax Code

On September 30, 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: - Tax control (article 328); - Control of the authorized bodies (article 329); - Administrative proceedings of control of the tax authority and authorized bodies (article 330); - Operational and intelligence measures (article 331); - Selectivity of tax control and risk management system (article 332); - Methods of tax control (article 333); - Publicity of results of tax control (article 334); - Tax inspections (article 335); - Planning of complex tax inspections (article 336); - Frequency of complex tax and transfer pricing inspections (article 337); - Re-inspections (article 338). 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.