Amendment to the reporting format “Calculation of income tax and (or) royalties resulting from transfer pricing”

29.05.2023

Փոփոխություն շահութահարկի հաշվետվաձևատեսակում | Change in income tax reporting format

Dear Colleagues, According to the Order of the RA SRC President, a supplement was made to the form of the report “Calculation of income tax and (or) royalties resulting from transfer pricing” submitted to the tax authority, which provides for the possibility of filling in the information on the controlled transaction subject to adjustment. The application of the mentioned order is also retroactive. To find out more details and get a consultation, you can contact us at 093 12 30 08.