Amendments to the peculiarities of accounting for certain types of income for profits tax purposes

Dear Colleagues, According to the amendments made to the RA Tax Code, the peculiarities of accounting for certain types of income have been revised. The amendments refer, in particular, to the peculiarities of the recognition of income from transactions involving the alienation of real estate by individual taxpayers, as well as income taxpayers from the alienation of shares, stakes, or stock owned by another organization. The amendments will affect relationships from January 1, 2023. To find out more details and get a consultation, you can contact us at 093 12 30 08.