Sources for income tax section the republic of armenia ra tax code was adopted by ra national assembly 04 october 2016 and entered into force on 1 january 2018 except for some of articles which will come into force on 1 january 2020 some provisions of ra tax code came into force on 1 january 2017. Tour armenia is a travel guide to armenia with detailed information and direciotns of over 500 destinations a practical guide to armenia listing cheap flights hotels and lodging eating out and details on adventure tours ecology flower tours birding mountain climbing history religious tours. Armenia highlights 2018 interest and royalties income from insurance income from leasing donations and assistance and other income capital gains capital gains are taxed at a rate of 20 deductions and allowances resident individuals with foreign source income that is taxed abroad may be. Units are now for sale in an apart hotel ideally located in the ski resort town of tsaghkadzor valley of flowers in armenian the most desirable tourist destination in armenia only 50km north of the capital yerevansurrounded with alpine meadows the town is situated at a height of 1841 meters above sea level summers in tsaghkadzor are mild while winters are cold and snowy. The turnover tax generally replaces the cit and vat obligations for small and medium enterprises smes the tax rate is differentiated in accordance to the income type see turnover tax in the other taxes section local income taxes armenia does not have any provincial or local government taxes on income
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