Provisions of the RA Tax Code

On February 24, 2024, 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: - Profit tax (Article 102); - Profit taxpayers (Article 103); - Object to be taxed under profit tax (Article 104); - Profit tax base (Article 105); - Principles of the determination of profit tax base (Article 106); - Sources of income (Article 107). 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.