MB Legal’s team answers frequently asked questions on the certificate of taxes paid by a non-resident in the Republic of Armenia.
What is a certificate of taxes paid by a non-resident in the Republic of Armenia?
According to the current regulations, the certificate about the profit tax or income tax paid by a non-resident in the Republic of Armenia is issued to the non-resident organizations and non-resident physical persons defined by the RA Tax Code for the purpose of submitting it to a foreign tax authority.
Who might need the certificate?
The certificate may be necessary for organizations and individuals considered non-resident in the sense of the RA Tax Code.
A non-resident organization of the Republic of Armenia is considered to be an organization whose location is not the Republic of Armenia, and a physical person who was actually in the Republic of Armenia for less than 183 days in a tax year is considered a non-resident.
The latter can submit the certificate about the taxes they have paid in RA to their country of residence when declaring their global income in that country, in order to consider the taxes paid on that income and not to be taxed twice, if there is a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (hereinafter referred to as the Double taxation avoidance Convention) between the Government of the Republic of Armenia and the Government of the country of residence or such possibility is envisaged under the respective country’s national legislation.
You can see the list of countries with which the Government of the Republic of Armenia has concluded the Double taxation avoidance Convention at the following link: https://www.petekamutner.am/Content.aspx?itn=tsTLDoubleTaxationAvoidance
To whom should I apply for a certificate?
In order to receive the certificate about the profit tax or income tax paid by a non-resident in the Republic of Armenia, it is necessary to apply to the relevant tax authority of the Republic of Armenia.
Is the physical presence of a non-resident necessary to obtain a reference?
No, a person authorized by a non-resident can also apply to receive the certificate. In that case, the presence of a non-resident in RA is not mandatory.
What documents are required to obtain a certificate?
In order to receive the certificate, you need an application and other documents required by RA legislation, in the preparation and submission of which our team will be happy to assist and provide legal advice, support and guidance of the entire process.
How do you know if you are a resident or not?
According to RA legislative regulations, a physical person is mainly considered a resident of RA, if during the calendar year (from January 1 to December 31 of the given year) he was in RA for 183 days or more or the center of the latter’s vital interests is located in Armenia.
What to do if you have become a tax resident in RA?
If you have become a tax resident of the Republic of Armenia in accordance with the provisions of the RA tax legislation, it is necessary to submit a declaration of your income received from other countries during the relevant year, as well as a certificate of the taxes paid on those revenues in the appropriate form (if available), so that from these revenues in the Republic of Armenia double taxes do not arise.
Having a lot of experience in this field, our team is ready to provide legal support both for obtaining a certificate of taxes paid by a non-resident in RA, and for correctly organizing the entire process of income declaration of RA residents for the reporting period of 2022 and avoiding difficulties in the future.
