{"id":4011,"date":"2016-04-01T12:36:21","date_gmt":"2016-04-01T08:36:21","guid":{"rendered":"http:\/\/www.armenianlaw.com\/tax-code-draft-2\/"},"modified":"2018-03-01T21:48:26","modified_gmt":"2018-03-01T17:48:26","slug":"tax-code-draft","status":"publish","type":"post","link":"https:\/\/www.armenianlaw.com\/en\/tax-code-draft\/","title":{"rendered":"Government Approves Tax Code Draft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\">The Government of the Republic of Armenia approved the Tax Code draft at the session on March 31, 2016. According to the Deputy President of State Revenue Committee Vakhtang Mirumyan,\u00a0after lengthy discussions\u00a0the draft has been finalized on the grounds of pre-established principles and the document is supposed to ensure\u00a0long-term economic growth without focusing on short-term results.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">According to him, after the new Tax Code of the RA is adopted, not only exporters\u00a0will be able to return the amount of VAT they paid to suppliers, but also\u00a0business entities which have made large investments in Armenian economy. That is, value-added tax will be refunded within\u00a06 months. When importing production equipment and some other types of raw materials, the value-added tax will not be paid to the customs bodies within 10 days of the importation. In accordance with the procedure established by the draft, the tax must be paid to the tax bodies until the 20th day of the month following the month the goods were imported. \u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">The draft focused on the business entities carrying out activity on processing and export. They will be exempt from the value-added tax. Mirumyan stated that this point will enter into force before the adoption of the Tax Code draft. The next\u00a0principle is conditioned by the importance of stabilization of budget revenues in both mid-term and long-term periods and the main focus here is excise taxes.\u00a0<\/span>It is assumed to revise excise tax rates on tobacco, vodka and several types of fuel.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #999999;\"><a style=\"color: #999999;\" href=\"http:\/\/www.panorama.am\/ru\/news\/2016\/03\/31\/%D0%9F%D1%80%D0%B0%D0%B2%D0%B8%D1%82%D0%B5%D0%BB%D1%8C%D1%81%D1%82%D0%B2%D0%BE-%D0%BF%D1%80%D0%BE%D0%B5%D0%BA%D1%82-%D0%BD%D0%BE%D0%B2%D0%BE%D0%B3%D0%BE-%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D0%BE%D0%B3%D0%BE-%D0%BA%D0%BE%D0%B4%D0%B5%D0%BA%D1%81%D0%B0-%D0%90%D1%80%D0%BC%D0%B5%D0%BD%D0%B8%D0%B8\/1554778\" target=\"_blank\" rel=\"noopener\">panorama.am<\/a><\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>01.04.2016<\/strong><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>The Government of the Republic of Armenia approved the Tax Code draft at the session on March 31, 2016. According to the Deputy President of State Revenue Committee Vakhtang Mirumyan,\u00a0after lengthy discussions\u00a0the draft has been finalized on the grounds of pre-established principles and the document is supposed to ensure\u00a0long-term economic growth without focusing on short-term&#8230;.<\/p>\n","protected":false},"author":2,"featured_media":4003,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[191,270,130,191],"class_list":["post-4011","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en","tag-news-en","tag-tax-code-draft","tag-taxissues-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Government Approves Tax Code Draft - \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u043e\u0444\u0438\u0441 \u0412\u0430\u0440\u0434\u0430\u043d\u0430 \u0425\u0435\u0447\u044f\u043d\u0430<\/title>\n<meta name=\"description\" content=\"The Government of the Republic of Armenia approved the Tax Code draft at the session on March 31, 2016. 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