ArmInfo. The Republican Party ruling in Armenia undertook to alleviate the tax burden after the almost unanimously adopted new Tax Code. Amendments to the Tax Code were adopted at a meeting of the National Assembly of the Republic of Armenia on February 7 in the first reading.
According to one of the developers of the document, the deputy of the National Assembly of the RPA faction Khosrov Harutyunyan, initially it was planned to introduce state administrative bodies in the VAT field, as well as local self-government bodies when providing public services. In other words, entities and persons must pay VAT in the case of transfer of public or communal property for rent . However, local authorities take this step not for business purposes, but for the purpose of more efficient management of their property.
Consequently, according to Harutyunyan, this type of activity can not be considered a business, and therefore, it is subject to VAT, and therefore the bill has been amended accordingly. Another change concerns changes in the rates of license payments for the transportation of passengers by vehicles. As is known, from January 1, 2018, motor transport companies from the fixed payment system were transferred to the system of license payments, and the payment rates compared to fixed payments increased slightly.
Now, according to the new project, for the transportation on a minibus the rate of license payments will make 1800 AMD instead of 2 thousand AMD from each seat, and for buses - 2300 AMD instead of 2600 AMD. In general, the owners of minibuses will pay 9.1 thousand drams a month less. Approximately the same calculations are available and according to data on buses. At the same time, subjects are asked to make a choice whether to work in the VAT field or go to the system of license payments. At the same time, the deadline for submission of applications for transfer to a particular taxation system will be extended until March 1. At the same time, the tax obligations, which have been formed in January-February, will have to be repaid before June 30 of this year.