LCIA (Legislative Changes Impact Assessment) seminar
28.11.2023
On November 28, 2023, from 10:00 am to 01:30 pm, a seminar discussion on LCIA (Legislative Changes Impact Assessment) was held remotely, using Skype, at the Association of Accountants of Armenia. Hasmik Harutyunyan, a member of the Association Council, conducted the seminar. Vahagn Hambardzumyan, President of the Association, and Vakhtang Mirumyan, a recognized expert in the tax field, Head of the Accountants and Auditors Training-Consulting Center, as well as the Association’s accountant-members from Yerevan and RA regions, participated in the seminar. The seminar was filled with heated discussions and brainstorming. Hasmik Harutyunyan presented the below-mentioned legal acts and drafts of legal acts, as well as the official question and answer to the RA Ministry of Economy to the accountants of the Association. RA Law HO-341-N on making supplements to the Law “On Licensing”, adopted on October 25, 2023 https://www.arlis.am/DocumentView.aspx?DocID=185691 RA Law HO-343-N on making amendments and supplements to the RA Administrative Offenses Code, adopted on October 25, 2023 https://www.arlis.am/DocumentView.aspx?DocID=185686 Package of Laws on making supplements to the Law “On Road Transport”, on making supplements to the Law “On Notification on Activities Implementation”, on making supplements to the RA Administrative Offenses Code, on making supplements to the Law “On State Duty” RA Law HO-345-N on making supplements to the Law “On Road Transport”, adopted on October 25, 2023 https://www.arlis.am/DocumentView.aspx?DocID=185688 RA Law HO-346-N on making supplements to the Law “On Notification on Activities Implementation”, adopted on October 25, 2023 https://www.arlis.am/DocumentView.aspx?DocID=185696 RA Law HO-347-N on making supplements to the RA Administrative Offenses Code, adopted on October 25, 2023 https://www.arlis.am/DocumentView.aspx?DocID=185697 RA Law HO-348-N on making supplements to the Law “On State Duty”, adopted on October 25, 2023 https://www.arlis.am/DocumentView.aspx?DocID=185687 RA Government Decree No. 2021-N dated November 23, 2023 https://www.arlis.am/DocumentView.aspx?DocID=185834 RA Government Decree No. 2052-N dated November 23, 2023 https://www.arlis.am/DocumentView.aspx?DocID=185959 Draft Law “On Making Supplements and Amendments to the RA Tax Code” https://www.e-draft.am/projects/6528/about Package of Draft Laws on making supplements to the Law “On state registration of legal entities, separated subdivisions of legal entities, enterprises, and individual entrepreneurs”, “On Making Supplements to the RA Tax Code”, on making supplements to the Law “On Licensing” http://parliament.am/drafts.php?sel=showdraft&DraftID=14551&Reading=0 RA Draft Law “On Making an Amendment to the RA Civil Code” http://parliament.am/drafts.php?sel=showdraft&DraftID=14499&Reading=0 RA Government Draft Decree “On establishing criteria for recognizing as risky refundable amounts of value-added tax or excise tax arising from a joint calculation of value-added tax and excise tax submitted to a tax authority at the end of a reporting period” https://www.e-draft.am/projects/6498/about During the discussion the above-mentioned legal acts and drafts of legal acts, as well as the official question and answer to the RA Ministry of Economy were studied, impact objects were assessed and corresponding tasks were given to consultants accordingly. The discussion also included a summary sheet of information on recent legislative developments sent to partners in the partnership.