ArmInfo. By May 1, 2025, all employees who are citizens and residents of the Republic of Armenia must submit tax returns for income received in 2024.
The implementation of the General Income Declaration System for all citizens who are residents of the Republic began in 2023. The process is 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, income declarations for 2023 were to be submitted by citizens who held municipal or state positions as of December 31, 2023 in accordance with the Law . In addition, the first stage included citizens of the Republic of Armenia who, as of December 31, 2023, are participants (shareholders, co-owners, members) of commercial organizations-residents of the Republic of Armenia, who declared a gross income of 1 billion drams or more at the end of 2022, as well as those citizens who are considered real beneficiaries according to the concept of the Law of the Republic of Armenia , as well as those who received a loan of 20 million drams or more in 2023.
Who is to submit tax bills in 2025?
The annual income tax return for the 2024 reporting year must be submitted by both those who submitted a return for the previous reporting year (2023) and new groups of citizens of the Republic of Armenia who are residents of the Republic of Armenia.
1. Citizens of the Republic of Armenia considered employed during 2024. 2. Citizens of the Republic of Armenia who received taxable income under civil contracts during 2024. 3. Citizens of the Republic of Armenia who, as of December 31, 2024, hold municipal or state positions in accordance with the Law . 4. Citizens of the Republic of Armenia who, as of December 31, 2024, are participants (shareholders, co-owners, members) of commercial organizations-residents of the Republic of Armenia, who declared a gross income of 1 billion drams or more based on the results of 2023. 5. RA citizens who are considered real beneficiaries in accordance with the RA Law . 6. RA citizens who received a loan of 20 million drams or more during 2024 (a loan is not considered a loan and citizens who received a loan of 20 million drams or more during 2024 (including a mortgage) are not included in this group).
The State Revenue Committee reminds residents that by 1 May of the tax year following each reporting year, persons (in the case of minors - parents, guardians or trustees) who have not paid tax during the tax year are also required to submit an annual income tax return if they have received taxable income from persons who are not tax agents. Moreover, this group of citizens is obliged to pay income tax to the state budget within the same period. For example, those who rented out an apartment during the previous year.
How to file a declaration
Citizens file an income tax return once a year through the Unified System of Electronic Services for Individuals. The system operates both in the web version https://self-portal.taxservice.am/ and through a mobile application. The application is available in the Apple App Store for iOS, in the Google Play Store for Android. When downloading, enter the name Self Portal in the search field.
To use this system and file a declaration, the declarant must have electronic identification and an electronic signature. Personal identification is carried out in two ways on the () platform - via a mobile phone or using an identification card containing an electronic medium.
To pass identification by mobile phone, you need to do the following: 1. have an identity card (ID Card), and if you do not have one, get it at any territorial division of the Migration and Citizenship Service of the Ministry of Internal Affairs of the Republic of Armenia. 2. visit any service center of your or another preferred mobile operator with an identification card and a mobile phone, where they will replace your mobile phone card number (SIM) with a new card, and in case of changing the operator, they will install a new card. 3. activate electronic identification with the help of the mobile operator's support service staff and with your participation. 4. you can connect the electronic signature service at the service center of the telecom operator, as well as independently through payment terminals or on the website https://www.ekeng.am/hy/payments.
In order to identify a person using an identification card containing an electronic medium, it is necessary to do the following: 1. have a valid ID with an electronic chip, received from the territorial body of the Migration and Citizenship Service before February 15, 2023, along with which the PIN and PUK codes were provided in a separate envelope. 2. it is also necessary to have an ID card reader, which you can also purchase from EKENG CJSC (details: https://www.ekeng.am/hy/reader). 3. go to the website www.ekeng.am and follow the instructions for activating the electronic card and obtaining an electronic signature. For more information, you can visit the online consultant page on the website www.ekeng.am or call +374 60 464504. It is important to know that if you already have an existing or active electronic identification and electronic signature with any of the above options, no additional actions are required.
How to use social expenses
RA citizens who are residents of the Republic of Armenia and submit a declaration may use the opportunity to reimburse social expenses from the income tax amount both for themselves and for their family members (spouse, parents and children). A citizen may use the reimbursement of social expenses if during 2024 he/she purchased a health insurance package from an insurance company operating in Armenia or paid for tuition at an educational institution operating in the Republic of Armenia (under pre-school, primary, basic, secondary, preparatory (vocational), intermediate, higher and postgraduate professional education programs). The maximum amount of social expenses for healthcare is 50,000 drams per year, and the maximum amount of expenses for education is 100,000 drams per year.
The maximum amount of social expenses incurred by an individual in all areas for himself/herself and his/her family members is 100,000 drams per year. To receive compensation, you must request an invoice from your insurance company or educational institution, presenting an identity document and a public service number plate.
If you missed the deadline
If you fail to submit your annual tax return within the established deadline, the tax service will send you a warning. Then, if you fail to submit the return within 30 days after the warning is issued, you will have to pay a fine of 5 thousand drams (50 thousand for officials and businessmen), and after another month - twice as much.
