ArmInfo. On March 13, the Armenian government rejected the proposal of the parliamentary opposition to abolish the system of declaring the income of individuals.
As stated in the explanatory note to the document, the MP of the NA faction Seyran Ohanyan proposed to abolish the application of the system of universal declaration of income of individuals, established by Part 4.1 of Article 156 of the Tax Code of the Republic of Armenia. At the same time, it is proposed to establish that the annual calculations (declarations) of income submitted by individuals before the entry into force of the law cannot be used within the framework of administration carried out by authorized state bodies.
According to Ohanyan, the system of universal declaration of income of individuals is outdated, incomplete and inadequate in terms of the stated goal, and for citizens it will become a new and unnecessary administration, a meaningless obligation and a basis for fines, and from the point of view of the state - a meaningless and ineffective process of double or triple collection of already existing information. It is also noted that there are other equally important technical and substantive unresolved issues, which indicate that the tax authorities are also not ready to accept these declarations.
In response, the country's Cabinet of Ministers states that the introduced by the State Revenue Committee operates in the normal mode, and individuals submit declarations. Thus, as of February 19, 2025, 7,975 individuals (out of approximately 900 thousand - ed.) submitted annual declarations on personal income tax for the 2024 reporting year, and 1,975 individuals (out of approximately 120 thousand declarants - ed.) for the 2023 reporting year.
The executive body gives assurances that no changes were made to the tax policy as part of the introduction of the declaration system: no non-taxable income became taxable, and no tax rate on taxable income was increased. Thus, the introduction of the declaration system did not pursue the goal of increasing state budget revenues (by establishing additional tax liabilities or imposing fines).
In general, the government insisted that the introduction of a universal system of declaration of income of individuals will contribute to the formation of a culture of tax payment in society, especially considering that, by submitting a declaration, citizens will learn about their nominal income and taxes withheld from it
, - the authorities of the Republic of Armenia summarize.
The introduction of the system of Universal Declaration of Income of all citizens-residents of the republic began in 2023. The process is organized in three stages, with each year the circle of people obliged to submit a declaration increasing. The implementation of the system will be completed in 2025.
In case of failure to submit an annual tax return within the established deadline, the tax service will send you a warning. Then, if the declaration is not submitted within 30 days after the warning is issued, a fine of 5 thousand drams (50 thousand for officials and businessmen) will have to be paid, and after another month - twice as much.
