AHARON
CHILINGARYAN
"TAX SYSTEM OF THE RA - 201 NON STANDARD QUESTIONS AS
WELL AS TASKS, TESTS"
This publication represents a selection of current Tax Legislation of the
RA, questions and tasks concerning the Tax System of the RA. 201 non standard
questions are given in accordance with topics: six types of taxes in use of
the RA, Fixed Payments, Simplified Tax, State Duties, State Obligatory Social
Security Payments, Transportation Payments, Ecological Payments, Local Duties
and Payments, Tax Regulations, Application of International Tax Regulations.
The questions are mainly of non-standard kind for which, in many cases, there
are no direct and simple answers.
The manual is designed not only for tax and audit professionals, accountants and accounting specialists, but also for a wide scope of society, who would like to gain some knowledge in the area of Tax System of the RA.
ABOUT
THE AUTHOR
Aharon Chilingaryan graduated Yerevan State Institute
of Economics and worked in different scientific and production organizations
till 1992. During 1992 - 1998 worked in Tax Inspectorate of the RA as Head
of Department, then Head of Taxation Mechanisms Regulating Department. In
1998 he is appointed Deputy Minister of Statistics, State Register and Analysis.
He is a Third Class State Tax Service Advisor of the RA, member of Board of
Association of Accountants and Auditors of Armenia, President of Business
Law and Tax Legislation Committee.
From May 2000 is appointed member of State Board of Statistics of the RA. He is a lecturer in Yerevan State Institute of Economics, financial-banking faculty, leads practical seminars at "International Accountancy Training Centre" Educational Fund.
The book is available at IATC Fund and in the main book stored of Yerevan.