Amendments to the procedure for certification of law-abiding taxpayers

Dear Colleagues, According to the RA Government Decree, amendments and supplements were made to the criteria for recognizing a law-abiding taxpayer and the procedure for issuing a certificate of a law-abiding taxpayer. In particular, an entrepreneur may apply for a certificate if, among other criteria, they have calculated a VAT tax base greater than 0 for more than half of the months of the period in question, and there is no economic connection with the taxpayer or their official is, on the day of application, initiated and pending criminal proceedings related to crimes or smuggling cases. At the same time, a new form of a certificate of a law-abiding taxpayer for inclusion in the register of authorized economic operators has been established. The changes will come into force on April 1, 2024. To find out more details and get a consultation, you can contact us at 093 12 30 08.