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The National Assembly has adopted a package of bills providing for amendments to a number of tax laws

On June 14, at the plenary session of the National Assembly of the Artsakh Republic, the Minister of Finance of the Republic of Artskah Artur Harutyunyan presented the package of bills envisaging amendments to the tax legislation, which was adopted by the parliament.
The package of projects is aimed at improving the business environment, improving the efficiency of tax administration, as well as the compliance of the control measures provided by the tax legislation with the requirements of the Law of the Republic of Artsakh "On Operative-Intelligence Activity" adopted on March 27, 2019.
In particular, the draft law of the Republic of Artsakh "On Making Amendments and Addenda to the NKR Law on Value Added Tax” envisages to write off invoices from July 1, 2019 exclusively in electronic form, in real time, which will be directly reflected in the tax body's database.
As a result, the probability of making mistakes in the tax accounts issued by taxpayers, the amount of information submitted to the tax authority with a paper version will be reduced, as well as legislative basis will be created for the tax authorities to take control of the tax accounts circulating.
With another amendment to the law, it is envisaged to exempt VAT from sale of military products produced in the territory of the Republic of Artsakh and transactions on alienation of property by foundations created by the state.
The Law of the Republic of NKR "On Addenda and Amendments to the NKR Law on Patent Payments" establishes a documentation requirement for the purchase of goods for patent payers, which carry out commercial activity under the law.
  
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