The program to reimburse tuition fees from income tax has begun. What documents are required?

Students enrolled in master's, doctoral, and residency programs at accredited higher education institutions in Armenia can reimburse their tuition fees from their income tax. The information is provided by the press service of the Armenian State Revenue Committee.

This program is applicable only to students pursuing specialties approved by the government of Armenia on June 18, 2020. Tuition reimbursement is granted based on the salaries and equivalent payments of working students. Only employed Armenian citizens pursuing a single specialty can benefit from the tuition reimbursement.

According to the State Revenue Committee, an individual entitled to reimburse their tuition fees and receive refunds for interest payments on mortgage loans, as defined in Article 160 of the Armenian Tax Code, can utilize only one of these benefits during the taxable period of income calculation and payment.

To apply for the first-time reimbursement of income tax based on the paid tuition fee, the student must submit the following documents to the tax authority:

• A request form (as defined by the order No. 1240-L of the Chairman of the SRC dated December 25, 2020),
• A copy of the contract signed with the accredited university in Armenia,
• A document confirming the student’s identity, such as a passport or identification card,
• The public service number or the number of a declaration stating the absence of a public service number,
• A certificate provided by the head of the educational institution indicating the student’s specialty, educational level, year, as well as the annual tuition fee established and paid for that specialty.

The required documents must be submitted to the tax authority within three months after the end of the academic year. If necessary examinations are completed after the academic year, the documents should be submitted within six months after the end of the academic year.

If there are no grounds for denying the income tax refund, the SRC department responsible for taxpayer services will prepare a conclusion regarding the refundable amount within eight business days following the submission of the application and will send it to the relevant tax department for the income tax refund, verifying compliance with legal requirements before performing the refund.

The payment order will be submitted to the treasury on the eighth business day following the receipt of the conclusion, and within three business days, the refundable amount will be transferred to the student’s bank account.