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At December 12 extraordinary sitting, the RA NA Standing Committee on Economic Affairs debated in the second reading the draft law on Making Amendment and Addendum to the Tax Code of the Republic of Armenia.
“The subject of the draft regulation is the improvement of the tax environment of the entities making use of the state support in the sphere of agriculture,” the RA Deputy Minister of Finance Arman Poghosyan said. He added that in case of the current regulations the mentioned entities as a reimbursement of their incurred expenses receive from the state lump sums, and those sums as free received money during the receiving year are completely considered to be an income received through the taxation by profit tax.
As the Deputy Minister informed, the proposals were from the entities operating in the sphere of agriculture and the sectoral unions.
As the Committee Deputy Minister Babken Tunyan said, there were no proposals after the first reading on the draft by the deputies.
The Committee endorsed the legislative initiative.
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