Order of the Government of the Republic of Armenia "About establishment of accounting treatment in tax authority of the nonresident organization in case of rendering by the nonresident organization which does not have permanent organization in the Republic of Armenia, electronic services..."

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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA

of February 17, 2022 No. 184

About establishment of accounting treatment in tax authority of the nonresident organization in case of rendering by the nonresident organization which does not have permanent organization in the Republic of Armenia, electronic services to the physical person who is not the individual entrepreneur or the notary of the Republic of Armenia

Accepted the Government of the Republic of Armenia on February 17, 2022

Based on part 9.1 of article 288 of the Tax Code of the Republic of Armenia the Government of the Republic of Armenia decides:

1. Establish accounting treatment in tax authority of the nonresident organization in case of rendering by the nonresident organization which does not have permanent organization in the Republic of Armenia, electronic services to the physical person who is not the individual entrepreneur or the notary of the Republic of Armenia according to Appendix.

2. This Resolution becomes effective next day after its official publication.

Prime Minister of the Republic of Armenia

N. Pashinyan

Appendix

to the Order of the Government of the Republic of Armenia of February 17, 2022 No. 184

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