Subject 4 Tax legislation of the Republic of Armenia

Goal

In the field of tax legislation of the Republic of Armenia, provide the knowledge and skills necessary for an accountant to calculate, pay taxes and other mandatory payments provided for by law, and submit relevant calculations and reports:

Content

Introduction

Fundamentals of the RA tax legislation

DIRECT TAXES

Income tax
Income tax

INDIRECT TAXES

Value added tax
Excise tax

OTHER STATE TAXES, THEIR REPLACEMENT TAXES

Turnover tax
Road tax
Environmental tax

LOCAL TAXES

Property tax
Vehicle property tax

STATE AND LOCAL DUTIES, FEES

State and local duties
State and other local fees
Payments for environmental management
Customs duties and customs fees

CUMULATIVE PENSION /SOCIAL BENEFITS

Accumulative pension /social payments to individuals

Evaluation method

Candidates must pass an exam made up of practical tasks:

The exam is considered passed if the participant scored 50 or more points out of 100 possible points: