Requests for Refund of Income Tax Paid on Mortgage Service Fees to be Submitted Electronically: SRC

Due to the spread of the coronavirus (COVID-19), and in order to minimize direct contact between SRC employees and citizens, as well as to avoid queues, the State Revenue Committee urges borrowers (co-borrowers) to submit their requests for the refund of income tax paid on mortgage service fees, along with the information received from financial organizations, exclusively via electronic means.

The signed and scanned application and information should be sent to the email address of the service department servicing the address of the acquired or constructed real estate (it is preferable to present similar information only once). Exceptions apply to requests being submitted for the first time. In this case, the required documents must be submitted via postal service in accordance with the procedure established by the Government of the Republic of Armenia.

Considering that the process will be carried out exclusively remotely, and to organize the work more effectively, it is recommended to submit the above request when:

1. There is information provided by financial organizations about the interest amounts (signed and scanned), ensuring the accuracy of the paid amount;
2. Employers have submitted and paid the monthly calculations for income tax and social security contributions for the relevant quarter.

Due to the pandemic, the SRC calls for adherence to restrictions as much as possible and urges documents to be submitted to the tax authority exclusively electronically or by postal delivery if necessary. Below are the email addresses and phone numbers of the service departments of the SRC, along with exemplary application forms:

1. Application defined by order N184-N,
2. Application defined by order N278-A,
3. Email addresses of service departments.