Transforming Tax Compliance: Armenia’s Universal Income Declaration System

Dear Clients,

We’d like to notify you that starting from 2024, the implementation of the universal declaration system of individuals is underway.

For the fiscal year 2023, till July 22, 2024 individuals residing in the Republic of Armenia are required to submit an annual income tax declaration to the tax authority. The obligation pertains to individuals meeting the following criteria:

  1. State and local government entities employees as defined by the Law of the Republic of Armenia “On Public Service,” who are citizens of the Republic of Armenia as of December 31, 2023.
  2. Armenian citizens who are participants (shareholders and members) of resident commercial organizations in the Republic of Armenia, reporting gross income of 1 billion Armenian drams or more by the conclusion of 2022, as of December 31, 2023.
  3. Residents of the Republic of Armenia identified as the real beneficiaries of the RA Law “On Combating Money Laundering and Terrorist Financing.”
  4. Armenian citizens who have earned 20 million Armenian drams or more during the year 2023.

Strict electronic identification is required in order to use the system and submit a declaration. Currently, there are two options for electronic identification and electronic signature.

In the first case, electronic authentication occurs through a mobile phone.

To proceed, the following steps are required:

  1. Have an identity card.
  2. Visit any service center of a mobile operator with both your identity card and mobile phone.
  3. Activate electronic identification via the mobile operator.
  4. Activate the electronic signature service at the telecom operator’s service center.

In the second case, electronic authentication is carried out through an identity card with an embedded electronic chip. To proceed, you must:

  1. Have a valid identification card with an electronic chip, obtained prior to February 15, 2023, from the territorial administration of the Migration and Citizenship Service, along with the provided PIN and PUK codes in a separate envelope.
  2. Have a card reader device.

The declaration system is accessible through the official website of the State Revenue Committee of the Republic of Armenia. To access the system, please click on the following link.

Moreover, it is important to note that failing to comply with the obligation to file a declaration by individuals will result in the imposition of a liability warning, along with a fine of AMD 50,000. For persistent violations, the fine increases to AMD 100,000.

💡Our team will be happy to assist you throughout the entire process of declaration filing. Feel free to reach out to us for any support or guidance you may need.

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