LCIA (Legislative Changes Impact Assessment) seminar

On January 23, 2024, 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 State Revenue Committee to the accountants of the Association. RA Government Decree No. 57-L dated January 11, 2024 https://www.arlis.am/DocumentView.aspx?DocID=188722 RA Government Decree No. 60-N dated January 18, 2024 https://www.arlis.am/DocumentView.aspx?DocID=188799 RA Government Decree No. 77-L dated January 18, 2024 https://www.arlis.am/DocumentView.aspx?DocID=188832 RA Government Decree No. 85-N dated January 18, 2024 https://www.arlis.am/DocumentView.aspx?DocID=188835 RA Government Decree No. 88-N dated January 18, 2024 https://www.arlis.am/DocumentView.aspx?DocID=188841 Order of the RA Minister of Labor and Social Affairs No. 10-N dated January 12, 2024 https://www.arlis.am/DocumentView.aspx?DocID=188744 Statement of the RA Ministry of Economy https://www.mineconomy.am/page/2769 RA Draft Law “On Making Amendments and Supplements to the Tax Code of the Republic of Armenia” https://www.e-draft.am/projects/6762/about RA Draft Law “On Making Amendments and Supplements to the Tax Code of the Republic of Armenia” https://www.e-draft.am/projects/6745/about RA Draft Law “On Making Amendments to the Administrative Offenses Code of the Republic of Armenia” https://www.e-draft.am/projects/6746/about RA Draft Law “On Making Amendments to the Criminal Code of the Republic of Armenia” https://www.e-draft.am/projects/6747/about RA Draft Law “On Making Amendments to the Tax Code of the Republic of Armenia” http://parliament.am/drafts.php?sel=showdraft&DraftID=14442&Reading=0&fbclid=IwAR2OsjutOxFeqLVkGvj9yNzYvaEXFsMFcrmxmu5IYSUGe5eLPx3ke7UTCQs RA Draft Law “On Making Supplements and Amendments to the Tax Code of the Republic of Armenia” http://parliament.am/drafts.php?sel=showdraft&DraftID=14605&Reading=0&fbclid=IwY2xjawEr5n8BHQcV7OEG-t4PDSKJKavGILyun7eliVT0vv4m9n2g8j4dZhCUBnvKNoENLQ RA Draft Law “On Making Supplements and Amendments to the Tax Code of the Republic of Armenia” http://parliament.am/drafts.php?sel=showdraft&DraftID=14603&Reading=0&fbclid=IwY2xjawEr5pkBHddxn_C_z_JZnyoe9glvqehiWwK6rdYL7Bo526Q51ybSdjyD7_qyKPAs-w Package of Draft Laws “On Making Amendments and Supplements to the Tax Code of the Republic of Armenia”, on Making Amendments to the Law “On Execution of Judicial Acts”, On Making Amendments and Supplements to the Law “On Compensation for Damages Caused to the Life or Health of Servicemen in the RA Defense”, on Making Amendments to the Law “On State Duty”, on Making Amendments to the Law “On Funded Pensions”, on Making Supplements to the Law “On Fundamentals of Administrative Action and Administrative Proceedings”, and “On Making Amendments to the RA Code of Administrative Legal Proceedings” http://parliament.am/drafts.php?sel=showdraft&DraftID=14604&Reading=0&fbclid=IwY2xjawEr5rkBHRyPflHcRHmwwKLzZZ9KQBBq8_BjV_S2E9OxRW2E3u8Jb1wFiMNNwMdB9Q RA Draft Law “On Making Amendments to the Tax Code of the Republic of Armenia” http://parliament.am/drafts.php?sel=showdraft&DraftID=14636&Reading=0&fbclid=IwY2xjawEr5tcBHfE782y9x-apVQmqOG_ZYIiOiSuhK1DlkCEB-y_6yv65jYsC6ndVyw6Nkg RA Draft Law “On Making Amendments to the RA Administrative Offenses Code” http://parliament.am/drafts.php?sel=showdraft&DraftID=14435&Reading=0&fbclid=IwAR2PNl-1zazQCfh5lBNf8JLlzR7iojdZf0ygGQNKXxXLbO4RRNR4YNmrEl0 RA Draft Decree “On determining the procedure for determining the initial value of an asset and documenting costs due to force majeure, emergency and unavoidable under the circumstances, the procedure for reducing the tax or tax base, the amount and timing” https://www.e-draft.am/projects/6757/about During the discussion the above-mentioned legal acts and drafts of legal acts were studied, as well as the official question and answer to the RA State Revenue Committee, 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.