From the RA SRCthey reportthat for the reporting year 2024, by May 1, 2025, the annual income tax statement must be submitted both by those who submitted a declaration for the reporting year 2023, as well as by citizens of the Republic of Armenia who are residents of the Republic of Armenia (except as of December 31 new groups of persons considered minors. During 2024, the citizens of RA considered to be employees.
RA citizens who received taxable income within the framework of civil law contracts during 2024.
As of December 31, 2024, state and municipal employees, citizens of the Republic of Armenia holding public positions defined by the Law of the Republic of Armenia "On Public Service". As of December 31, 2024, RA citizens who are participants (shareholders, shareholders, members) of RA resident commercial organizations that have declared a gross income of 1 billion drams and more according to the results of 2023.
RA citizens who are considered real beneficiaries under the RA Law "On Combating Money Laundering and Terrorist Financing". RA citizens who received a loan of AMD 20 million or more during 2024 (the loan is not considered a loan and citizens who received a loan (including mortgage) of AMD 20 million or more during 2024 are not included in this group).
It is important to know that a person who is considered a minor as of December 31, or his or her parent, guardian, or trustee, does not have the obligation to submit a declaration. natural persons (in the case of minor natural persons, the parent or guardian or trustee) who received from non-tax agents during the tax year are also obliged to present taxable income. For example, those persons who rented an apartment during the previous year.
Moreover, this group of citizens has the obligation to pay the income tax to the state budget in the same period.
FYI
Residents of the Republic of Armenia are natural persons who have actually been in the Republic of Armenia for 183 days or more during the tax year and (or) whose center of vital interests is in Armenia, i.e. the resident's family, house or apartment, personal or family main property, professional or other place of activity must be located in Armenia. Residents are also natural persons in the state service of the Republic of Armenia, temporarily working outside the territory of the Republic of Armenia.
