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The procedure for recognizing affiliated persons

By No. 72-N Order of State Revenue Committee of the RA, dated 01.03.2013, based on the information received from the third parties (including state authorities) or acquired as a result of operative-investigatory actions is set the procedure for recognizing affiliated persons (Point 5 of Article 4 of 3rd paragraph of RA law on Turnover tax).

On Article 39.3 of RA law on "Profit tax"

According to the second part of Article 39.3 of RA law on "Profit tax" the procedure of business projects approval, as well as calculation of additional salary on new jobs created in the frame of these projects and other payments deemed equal thereto was approved.

Amendments to accounting procedures for VAT payers

Amendments have been made to the RA Government Decree N 1104-N “The approval of accounting procedures for value added tax payers”, dated August 4, 2011.