The State Revenue Committee plans to make amendments and additions to the Tax Code, to introduce the Institute of Tax Planning Abuse in Armenia. In the justification, the committee noted that more and more frequently taxpayers use mechanisms and transactions that are “allowed” by the legislation, but do not follow the actual economic conditions of the activity.

They aim to hide the incomes, to distribute them formally among different economic operators, to reduce the incomes. The community is strongly against the presented draft and notes 3 groups of reasons.

Details in the video.