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“Profit Tax”- an advanced 6-day training course

“Profit Tax”- an advanced 6-day training course

On November 9, 12, 13, 16, 19 and 20, 2026, from 18:30 to 21:00, the SRC Training Center, RA will host an advanced 6-day training course on “Profit Tax”.
The course will take place at 12/3 Aharonyan Street, Yerevan.
To participate, please submit an application by November 9, 2026, inclusive, and complete the participation fee payment to the Yerevan No. 1 TGD Account No. 900018002585.
Please note that this course organized by the SRC Training Center is included in the list of activities intended for Continuing Professional Development (CPD).
Participants who successfully complete the course will receive a certificate of completion.
Trainer: Ashot Mirumyan, Head of the Procedures Division of the Administration Methodology and Procedures Department, SRC RA.

12/3 Aharonyan Street

“Profit Tax”- an advanced 6-day training course

68,000 AMD

3 or more participants?

20% discount for each participants from the same organization.

Content

6 Theme | 15 Hour

18:30-21:00

• Profit tax payers (Resident and Non-resident)
• Object, base, and principles of determining the profit tax base
• Differences and similarities between tax and financial accounting
• Permanent and temporary differences
• Differences between the accrual and cash methods and their application in profit tax
• Test assignments and problem-solving
18:30-21:00

• Specific features of accounting for individual transactions
• Real estate transactions (Features of income and expenses)
• Specific features of accounting for assets provided and received free of charge
• Bad debts and payables, forgiven liabilities (Accounting features in the context of income and deductions)
• Test assignments and practical problems
18:30-21:00

• Specific features of accounting for other types of income
• Inventory
• Specific features of accounting for ownerless property
• Accounting for rental and interest income, etc.
• Items not considered income
• Test assignments and practical problems
18:30-21:00

• Deductions
• Documentation requirements for deductions
• Restrictions on certain types of expenses and items not considered expenses
• Specific features of accounting for certain types of expenses
• Accounting for business trip expenses
• Accounting for interest expenses on loans and borrowings
• Test assignments and practical problems
18:30-21:00

• Specific features of depreciation accounting for non-current assets
• Accounting for subsequent expenditures on non-current assets
• Losses and other deductions
• Profit tax incentives
• Reporting period; deadlines and procedures for calculating and paying tax and advance payments
• Preparation of a profit tax return based on a practical example
• Test assignments and practical problems
18:30-21:00

• Non-resident organizations
• Specific features of profit taxation of non-resident organizations conducting activities in the RA through a permanent establishment
• Specific features of profit taxation of non-resident organizations conducting activities in Armenia without a permanent establishment
• Income received from RA sources, procedures for its calculation and payment, including by non-residents
• Preparation of profit tax return based on a practical example
• Test assignments and practical problems

More information

The course is available both in-person and online.

To register, you can also send an application to trainingcenter@src.training-center.am.

For Organizations: Name, TIN (Taxpayer Identification Number), participant's full name, and phone number.
For Individuals: Full name, phone number, and registered address.

For additional information, please call +374 60 844 968, +374 60 844 985, or email: TrainingCenter@src.training-center.am