SRC: individuals-residents of Armenia must pay tax on income received  abroad

ArmInfo. If a citizen works abroad, but is at the same time a resident of Armenia, then he is  obliged to independently calculate and pay income tax on the income he receives from this work, as well as submit an online income declaration to the tax authority of the Republic of Armenia no later  than May 1 of the following year, the State Revenue Committee of Armenia reports.

Earlier, Hetq online newspaper reported that thousands of citizens  who went to Russia to work, earned money, and then returned to  Armenia, received letters from the State Revenue Committee stating  that they have tax debts in the amount of 100 thousand to 1 million  drams and must pay these amounts. In Russia the income tax rate is  13%, and in Armenia it is 20% currently and 21% in 2022. Thus, the  citizen will have to pay the difference of 7-8%. It is noteworthy  that citizens were not informed in advance that they would have to  pay taxes on income already taxed in the Russian Federation, if only  because they would have to "defer" the difference, which they would  also have to pay to their "home tax authority." 

As the State Revenue Committee of Armenia notes, the norm for paying  income tax on taxable income received by individuals-residents of the  Republic of Armenia in foreign countries is not new. In particular,  RA individuals-residents who are taxed in the Republic of Armenia and  foreign countries and receive income, according to the legislation of  the RA, are required to calculate and pay income tax at established  rates. The amount of income tax calculated on income received is  reduced by the amount of tax paid by individuals in foreign  countries, which should not exceed the amount of income tax  calculated in Armenia. And if there is income tax payable in Armenia,  then they are required to calculate it themselves and submit the  annual income tax calculation to the tax authority before May 1 of  the year following the reporting year, exclusively in electronic  form.

The Armenian tax office reports that the governments of the  participating states of the Agreement of June 4, 1999 "On cooperation  and mutual assistance in matters of compliance with tax legislation  and combating violations in this area" between the participating  states of the Cooperation of Independent States, signed in Astana on November 2, 2018,  which was ratified in the Republic of Armenia on February 12, 2020.  As part of this protocol, the tax authority received information  about income received by individuals in the CIS member states.

Taking into account the abovementioned, the State Revenue Committee,  in accordance with the procedure established by law, sent  notifications to citizens who, according to the tax legislation of  the Republic of Armenia, are obliged to calculate and pay taxes in  order to avoid strict administration. At the same time, the committee  expresses its readiness, within the framework of soft administration,  to hold discussions on the topic of tax legislation.