The income and expenses for an Armenian Co (Ararat) for the 2022 tax year (the same as a calendar year) are: trading income – AMD 235,000,000; gross rent income from Armenian company – AMD 200,000; dividend income from its Armenian subsidiary – AMD 3,500,000; salary expenses – AMD 25,000,000; raw materials expenses – AMD 35,000,000; fuel and utilities expenses – AMD 10,000,000; representative expenses – AMD 6,000,000; accounting depreciation expenses – AMD 8,150,000; tax depreciation expenses – AMD 5,700,000; tax interest and penalty expenses – AMD 950,000; property tax expenses – AMD 500,000; penalty expenses charged by clients – AMD 750,000, prepayments provided to the suppliers AMD 23,000,000, loans received from the bank AMD 10,000,000.
• The accumulated tax loss for previous three years was AMD 15,400,000.
Please asses the corporate profit tax for 2022