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16.11.2021
Amendments to RA Tax Code
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On November 16, the National Assembly in the second reading debated the draft law on making amendments and addenda to the RA Tax Code authored by the Government. It specifies the definition of the electronic service and stipulates the rules for the decision of the electronic service rendering, as well as the regulations of counting and paying of the Value Added Tax (VAT) on electronic services being rendered to the physical person not considered individual entrepreneur or notary by non-resident organization.

The NA Standing Committee on Economic Affairs endorsed the draft law.




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