Notice! The RA Code “On Administrative Violations” draft was submitted to public opinion

“Crow and Asatryans” LLC regularly follows the changes in the RA and international legal framework, presenting its clients with new legal regulations and challenges.

The upcoming draft of the RA Code “On Administrative Violations” addresses transfer pricing documentation rules violations.

Entities subject to these regulations comprise affiliated legal entities based in the RA, as well as non-resident affiliated legal entities of the RA that benefit from profit tax privileges or make royalty payments. This also includes residents of countries with specific lenient tax systems (offshore), given their transactions exceeded AMD 200,000,000 during the tax year.

“Crowe & Asatryans” LLC offers the following services to its clients:
• Transfer pricing documentation
• Preparation of tax reports
• Submission of tax reports

For more detailed information refer to the provided link․