The "Fact" daily writes:
The State Revenue Committee proposes amendments to the Law on "Personal Accounting of Income Tax, Profit Tax and Social Payment". The adoption of the project is conditioned by the date of submission of annual income tax calculations (declarations) of self-employed persons in the Law of Income Tax, Profit Tax and Social Payment and the concept of self-employed persons in line with the provisions of the Tax Code.
Article 11 of Article 11 of the Authorized Accounting of Income Tax, Profit Tax and Social Payment stipulates individual entrepreneurs and self-employed individuals per year for each year. According to the RA Tax Code (HO-76-N, which entered into force on April 29, the annual calculations (declarations) of the income tax on March 1, 2012, inclusive of the tax authorities following each reporting period.
At the same time, individuals submit their annual income tax calculations for the reporting years of 2024 and 2025, respectively, respectively, 2025. From January 1 to 2025 November 1, 2026 From March 2 to 2026 November 1 including:
Individual entrepreneurs engaging in the list of "Self-employed Personal Tax Privileges" in the list of the Law on Self-Purpose (Power) of the Law on Self-Permitted Accounting According to the Law on Accounting, individual entrepreneurs, notaries, self-employed people submit personalized calculations based on the same law within the timeframe set by the Tax Code.
At the same time, it is stated that in terms of the same law, individual entrepreneurs are not considered an individual entrepreneurs defined exclusively by the Tax Code.
