How to File Your Annual Tax Declaration in Armenia: A Step-by-Step Guide for Individuals

Filing an annual tax declaration in Armenia might seem daunting, but this guide from TUGANQ.COM will walk you through the process step-by-step, making it clear and manageable.

Preparation Phase

Before you begin, make sure you have the following documents and tools ready:

Identification Card (ID Card): This is mandatory for the entire process.

Electronic Signature: You can activate it in one of two ways:

• Via Mobile Phone: Visit a service center of your or any other mobile operator, replace your SIM card with a new ID-compatible SIM (cost: 500 AMD), and activate the electronic identification service.

• Via ID Card with an Electronic Chip: You will need an ID card with its PIN and PUK codes, along with a special card reader device (approximate cost: 3,000 AMD).

TIN (Taxpayer Identification Number / ՀՎՀՀ): If you don't have one, you can obtain it:

• Electronically: By visiting the State Revenue Committee (SRC) website at src.am/am/physical and following the instructions.

• In Person: By applying at any SRC service center.

Declaration Filing Process

Log in to the System: Go directly to self-portal.taxservice.am/sign-in/ or navigate to the "Annual Declaration for Individuals" subsection under the "Individuals" section on src.am.

Fill Out the Sections:

• Section 1: Income from Employer. This section is filled automatically and includes your salary and other payments.

• Section 2: Deductible Income. Here, you manually enter data on received loans, borrowings, and other non-taxable income.

• Section 3: Income from Non-Tax Agents. This is also filled out manually. It includes income from sources like rent or civil law contracts.

• Section 4: Social Expenses. This section is also auto-filled. It reflects your social expenditures for which you can receive a refund:

- Health insurance (annual refund up to 50,000 AMD).

• Tuition fees at educational institutions in Armenia (annual refund up to 100,000 AMD).

- Section 5: Calculation Part. Filled automatically. Here, the system shows the income tax amount payable or refundable, including the refund for mortgage interest payments.

- Section 6: Social Security Payments for Self-Employment. This is voluntary, but filling it out creates a payment obligation.

Important Tips

• Ensure you have all the necessary documents before you start.

• Carefully fill in the sections that require manual data entry.

• Thoroughly review all entered data before submitting.

• Be sure to save an electronic or printed copy of your declaration.

We hope this guide makes the tax declaration process in Armenia much simpler for you.