2024
Bad Debt regulations reform in the Tax Code
Other
Adopted
Within the framework of the reform, the threshold for recognizing the debt as bad without a court decision was raised to 300,000, in case of exceeding it, the decision of the arbitration court was also taken as a basis. In the case of certain transactions, it was allowed to use the notary's decision as a basis for debts up to 2,000,000 AMD