Հարկային հաշվառման կատարելագործման ուղիները ՀՀ փոքր և միջին կազմակերպություններում

Abstract

When the law on "Income Tax" of RA does not define the calculation or determination of the specifications of the gross income or deductions from gross income, organizations may apply the laws of accounting and financial reporting. If in the calculation of financial costs, revenues and inventory in certain cases organizations apply the principles of the IFRS for SMEs, the tax authorities, which have a positive independent audit opinion on the financial statements of the company, may not spend the time and resources to verify the accuracy of numbers and costs. Thus, the audit of SMEs can make a significant contribution to the improvement of the mechanisms of accounting of taxable profits and in issues of improving tax administration of such organisations.