- Details
According to the new Tax Code amendments, if a taxpayer does not have an adjusted tax invoice, invoice, adjusted invoice, then the income tax is calculated at the rate of 20 per cent instead of the previous 11 per cent.
- Details
From April 15, 2018, right-hand drive vehicles will not get state registration. This ban is envisaged by the amendment to Annex 1 to the Government Decree 1251-N.
The point is that on March 31, 2018, the Law on the Prohibition of the Import of right-hand vehicles (hereinafter- Law) was in force.
- Details
From now on, according to the tax legislation amendments, only companies (legal entities), private entrepreneurs and notariescan be considered as a VAT taxpayers,because natural persons (individuals) who are not individual entrepreneurs are no longer considered as a VAT taxpayers, but if they import goods to Armenia (including from the EEU member States) which are consider to be imported for entrepreneurial activity in accordance with the RA Law on "Customs Regulation", then they will be considered as a VAT taxpayer.