RA Law “On preferential tax treatment of self-employed individuals” entered into on January 1, 2017. According to it, self-employed individuals are exempted from taxes in 23 types of activity. According to Head of SRC’s Tax and Mandatory Payments Methodology Division Hrachya Muradyan, individuals and sole proprietors with turnover of under 9 million drams who do not have hired employees, organize economic activity independently at one place and are not a party to a joint venture agreement are considered self-employed. This covers a number of services including manufacture and repair of clothing, repair of furniture, home accessories, computer hardware, TV-sets, washing machines, conditioners and other household items, software support, language courses, hotel services provided via guest houses, etc.