According to a release from Armenia's State Revenue Committee, the draft law "On Amendments and Additions to the Tax Code" was presented for a second reading in the National Assembly (parliament) on 16 November 2021. The draft law provides for the introduction of a new VAT system for the taxation of electronic services provided to individuals in Armenia by non-resident providers. With the new system, non-resident providers, such as Google and Facebook, would be required to register on the ta…