State Revenue Committee reminds taxpayers of tax bill deadline 

ArmInfo. The deadline for filing an online income declaration for individuals - citizens of Armenia who  are residents of the Republic of Armenia, for 2023 expires on July 22 of this year, recalls the State Revenue Committee (SRC) of Armenia.

The implementation of the Universal Declaration of Income system for  all resident citizens of the republic began in 2023. The process will  be organized in three stages, and the number of people required to  submit a declaration will increase every year. The implementation of  the system will be completed in 2025. At the first stage, a  declaration of income for 2023 will have to be submitted by citizens  who, as of December 31, 2023, hold municipal or state positions in  accordance with the law "On Civil Service". In addition, the first  stage includes citizens of the Republic of Armenia who, as of  December 31, 2023, are participants (shareholders, shareholders,  members) of commercial organizations resident in the Republic of  Armenia, who declared gross income of 1 billion drams or more at the  end of 2022, as well as those citizens who are considered the real  beneficiaries of the RA Law "On Combating Money Laundering and the  Financing of Terrorism," as well as those who received a loan in the  amount of 20 million drams or more in 2023.

In order to submit a declaration of income, declarants who are  citizens of Armenia will have to undergo identification  electronically, and not citizens of the Republic of Armenia will have  to register with the State Revenue Committee and gain access to the  system. In the first case, according to Ayvazyan, it will be possible  to identify in the national electronic identification system  https://www.ekeng.am/ru/esem. There will be two ways to identify  yourself in the system. In particular, through an ID card and a  mobile application. In this case, the ID card must be equipped with a  chip (and its PIN/PUK codes must be preserved) and have a reading  device (ID cards issued before February 15, 2023 had a similar  capability; others will have to reapply for a card from the Ministry  of Internal Affairs). And for the MID process (via a SIM card), you  will need to visit the service office of any mobile operator with an  ID card, where a SIM card will be provided. After the identification  stage, an individual will have to obtain a taxpayer registration  number (TRN) in a simplified manner (already in his personal account)  and proceed to the stage of filling out a declaration.

The process, at first glance, is not complicated. However, despite  the fact that by May 1, 2024, the first group of declarants had to  submit a tax return, and according to the SRC observations there are  approximately 120 thousand of them, as of April 11, about 5 thousand  declarants reported income. Here we note that initially, when  introducing the system, it was noted that declarations should be  submitted before April 1, only then, taking into account , it was decided to postpone the deadline  until May 1. In this regard, the State Revenue Committee decided to  extend the deadline for filing a declaration until July 22 (by the  way, the electronic platform through which declarants can submit a  declaration was presented to the State Revenue Committee only on  March 21).

At the same time, the State Revenue Committee reminds that in case of  failure to submit an annual income tax return within the specified  period, administrative liability is established. for the first time a  warning is applied, then in case of failure to submit a declaration  within 30 days - a fine in the amount established by Article 169.1 of  the RA Code of Administrative Offenses (entails a fine for individual  entrepreneurs - in the amount of fifty times the established minimum  wage, and for officials - from eighty times to one hundred and fifty  times the established minimum wage).