The state tax service periodically organizes meetings with the taxpayers for the purpose of usage of regulatory acts of the tax legislation and other normative acts, regulating tax relations, on the basis of which henceforth there will be periodically represented explanatory answers on the questions more friquently touched upon. 
The given publication cocerns: 
1. the order of the income tax charge and the charge of mandatory social security contributions from holiday pays and their reflection in calculations.
2. the peculiarities of income tax payments and mandatory social security contributions by the taxpayers carrying out exclusively the activity, imposed by sales tax and (or) the trade activity, imposed by presumptive payments if the above mentioned persons arrange a deal on lease of their property at the same time. 
1.When the worker’s regular or as in the cases established by the government of NKR unused holiday is taken, the calculated amount of holiday pay is included into his total income in the capacity of an income for those months, during which he was on a holiday.
For example: A worker of an organization (a citizen of NKR) takes a regular holiday. The vacation pay for a holiday from the 21st of July to the 17th of August, 2009 (28 calendar days) was calculated of 80.0 thousand dram and payed the worker on the 20th of July, 2009, and the salary for July-August was accounted for 70.0 thousand dram per month. In such a case an employer must make a monthly calculation of the objective charge of the income tax and the charge of mandatory social security contributions 

The calculation for July is the following:
- means directed to the payment of work (MDPW) (70,0:23 days x 14 days + 80,0:28 thousand dram
days x 11 days) - 74.0 thousand dram
- mandatory social security contributions of an employer (74.0 x 15%) - 11.1 thousand dram
- mandatory social security contributions of a wage worker (74.0 x 3%) – 2,2 thousand dram 
- total mandatory social security contributions (11.1 +2,2) - 11.1 thousand dram
- income tax ((74.0-2.2) x 5%)- 13.3 thousand dram
The calculation for August is the following:
- means directed to the payment of work (MDPW) (80,0:28 days x17 days + 70,0:21 days x 10 days) - 81.9 thousand dram
- mandatory social security contributions of an employer (81.9 x 15%) – 12.3 thousand dram 
- mandatory social security contributions of a wage worker (81.9 x 3%) – 2,5 thousand dram 
- total mandatory social security contributions (12.3 +2,5) – 14.8 thousand dram 
- income tax ((81.9-2.5) x 5%) - 4.0 thousand dram
2. In accordance with the laws of NKR “On sales tax” and “On presumptive payments” on the relations, regulated by the given laws, taxpayers carrying out exclusively the activity, imposed by sales tax and (or) the trade activity, imposed by presumptive payments are relesed from obligations, established for tax agents by the 1st subparagraph of the 21th article of the law of NKR “On income tax“, besides they are released from the claims laid to the documentаlly confirmed expenses, established by the law of NKR “On mandatory social security contributions”, if they have documents (declarations on import), proving the import of goods into NKR from the Republic of Armenia. 
It must be taken into consideration that the given positions of the law can be applied exclusively to the sales tax payers or the payers of presumptive payments, arranging a deal on lease of their property and engaged in tradе by means of shops, kiosks and other market stalls situated not in the trading places with the trading area of no more than10 square meters.