ArmInfo. As a result of changes made to the annual personal income declaration system, the process of completing declarations has been simplified, the scope of automatically filled-in information has been expanded, and types of non-taxable income that citizens may not include in their declarations have been defined. This was reported by the press service of the State Revenue Committee of the Republic of Armenia.
In particular, as noted in the statement, adult citizens residing in the republic are required to submit a declaration for the 2025 reporting year. According to the changes, citizens may not declare certain income amounts up to 1 million drams, including loans received from individuals, donations, income from the alienation of property, and other income. To simplify the process, the system automatically fills in the data available to the tax authority. With the citizen's consent, interest received from deposits can also be pre-filled. There is also a mechanism for automatically submitting a pre-filled declaration. If it is not corrected and submitted within the prescribed timeframe, the declaration is considered submitted after the due date. The declaration can also be submitted through an authorized representative without a notarized power of attorney. The State Revenue Committee reminds that the deadline for filing declarations for the 2025 reporting year is November 1, 2026. However, in accordance with the Law "On Regulatory Legal Acts," if the last day of the reporting period is a non-working day, the end date of the period is considered the next working day, in this case, November 2. Declarations for subsequent reporting years will be submitted from March 2 to July 1, inclusive.
"It is important to emphasize that the introduction of the declaration system does not imply the establishment of new tax obligations, but rather is aimed at generating comprehensive information on citizens' incomes for the implementation of more targeted policies in social and other areas. In the future, it is planned to introduce a unified electronic services platform for individuals, which will integrate the filing of declarations, income tax refunds, tax payments, and other services, providing a simpler and more convenient digital environment for citizens," the statement noted.
As a reminder, Armenia has a universal income declaration system for individuals, which is being implemented in stages. Residents of the country are required to report their income through the official electronic services of the State Revenue Committee. Declarations are submitted by residents of the Republic of Armenia (individuals residing in the country for 183 or more days per year or having vital interests here). Civil servants, notaries, lawyers, participants (shareholders) of large companies, employees, individual entrepreneurs, and individuals receiving income under civil contracts are included in the system at various stages.
