As previously reported, Armenia's State Revenue Committee decided to delay the planned increase in the turnover tax rate for the food service sector. The rate was to be increased from 6% to 8% effective from 1 January 2019, with a further increase to 10% from 1 January 2020. It has now been decided that the rate will be increased to 10% from 1 January 2022, with the possibility of claiming a tax credit of 4%.