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Those taxpayers who provide online accessibility of their accounting systems to RA SRC, will not be included in the SRC's inspection plan for 2017-2018 period. 

Proposals of four amended International Standards on Auditing (ISA 700, ISA 701, ISA 705 & ISA 706).

ISA_701_arm.doc

ISA_701_arm.doc

ISA_705_arm.docx

ISA_706-arm.doc

By RA Government Decree N 40-N, dated January 26, 2017 the procedure for implementing transactions in the electronic cash book is set up.

Tax Code of the RA

Law of the Republic of Armenia

adopted on 4 October 2016

Tax Code of the RA