What Documents Are Required for Tax Refund on Paid Mortgage Loan Interest?

The State Revenue Committee reports that individuals using the income tax refund program for paid mortgage loan interest for the first time must submit the necessary documents to the tax authority either in person or by mail.

It is essential to present an application to confirm the right to benefit from the income tax refund established by Article 160 of the RA Tax Code. Along with the application, the borrower must submit the following documents and their copies to the tax authority:

1. Borrower's identification document,
2. Borrower's public services number or the registration number of the document confirming there is no public services number, as well as the taxpayer identification number (if available),
3. Original of the mortgage loan agreement or a notarized copy of that agreement, the repayment schedule of the mortgage loan, and the state registration certificate for the ownership of the pledged property obtained under the mortgage agreement (or the right to purchase real estate from a constructed building or the right to develop property),
4. A document issued by the developer stating that the apartment or individual house was purchased directly from the developer, or the construction permit for the individual house.
5. Original of the purchase and sale agreement for the apartment or individual house, or the agreement regarding the right to purchase real estate from the constructed building, or the agreement to acquire the rights for the construction of the apartment.

It is reminded that after the confirmation of the application for the right to benefit from the income tax refund by the State Revenue Committee, it is necessary to register in the "Information Portal of Individual Accounts" and submit the electronic application according to the established procedure. The sequence of steps for using the electronic platform is presented in the video guide.

Besides the application submitted electronically, the borrower will not submit any other documents to the tax authority.