The Government proposes amendments to the RA Tax Code and the enclosed presented draft laws.to solve accumulated numerous issues during the implementation of the tax administration. On December 16, at the NA extraordinary session the RA Chairman of the State Revenue Committee Rustam Badasyan said about this.
It is proposed to regulate by the initiative the relations on the electronic trade within the framework of the EAEU. According to Rustam Badasyan, the study of the international experience shows that the countries adopt the rule of the consuming country. It is set by the amendments that if while carrying out trade from the electronic platforms on the EAEU territory the product obtains the RA resident physical entity, then the value added tax should be created on the RA territory.
It was noted that from the EAEU countries Kazakhstan and Belarus have such regulations.
Touching upon the amendments being proposed by the draft in the vehicle alienation deal, the rapporteur informed that in this case state duty will be set instead of income tax between the physical entities, and its levying will be reserved to the RA Police.
The next amendment is aimed at the provision of equality for the taxpayers functioning in general in the tax field.
Answering to Sisak Gabrielyan’s question, Rustam Badasyan clarified that no cargo is set for the person ordering goods through electronic platform.
The member of the Standing (Head) Committee on Economic Affairs Tsovinar Vardanyan presented the endorsement. She emphasized the proposing substantive amendments.
The initiative was passed in the first reading.