Who and How Should Submit Annual Income Declarations: State Revenue Committee

As of 2024, the second phase of the universal income declaration system for individuals has begun, under which declarations for the 2024 reporting year must be submitted by May 1, 2025, inclusive. This was announced by the State Revenue Committee (SRC).

"In this phase, the circle of citizens required to submit the annual declaration has been expanded. For the 2024 reporting year, the income tax annual declaration must be submitted not only by those who submitted a declaration for the previous year (2023 reporting year) but also by new groups of citizens who are residents of the Republic of Armenia. These include citizens of Armenia who are considered employees during 2024, citizens of Armenia who received taxable income under civil contracts during 2024, and state and municipal servants and public officials defined by the Law on Public Service of the Republic of Armenia as of December 31, 2024. Additionally, citizens who are participants (shareholders, partners, members) of commercial organizations registered in Armenia declaring 1 billion AMD or more in gross income based on the results of 2023 must also submit annual declarations by December 31, 2024. Citizens who are considered real beneficiaries under the Armenian Law on Prevention of Money Laundering and Terrorism Financing and citizens who received 20 million AMD or more as a loan during 2024 (excluding those who received bank loans, including mortgage loans) are also required to submit declarations.

Moreover, individuals (or, in the case of minors, their parents, guardians, or trustees) who received taxable income from non-tax agents during that fiscal year must submit an annual income tax declaration by May 1 of the following fiscal year. This group also has the obligation to pay income tax to the state budget within the same timeframe. For instance, individuals who rented out properties in the previous year fall under this requirement.

Citizens submit income declarations annually through the unified electronic services system for individuals. The system is available both as a web version at https://self-portal.taxservice.am/ and as a mobile application. The app can be found on the Apple App Store for iOS and Google Play Store for Android. When searching, you should look for the name Self Portal.

To utilize this system and submit a declaration, it is necessary first to have a strict electronic identification and an electronic signature. This is to ensure the confidentiality, security, and restricted accessibility of your income data solely to you. Identification can be achieved on the "I am" platform in two ways: via mobile phone or through an identification card that contains an electronic chip.

To obtain identification through a mobile phone, the following steps should be completed:

1. Have an identification card (ID Card). If you do not have one, purchase it from any territorial office of the Migration and Citizenship Service of the Ministry of Internal Affairs of the Republic of Armenia.
2. With your identification card and mobile phone, visit any service center of your preferred mobile operator, where your SIM card will be replaced with a new one, and if changing operators, a new card will be installed.
3. With the assistance of the mobile operator's personnel, activate electronic identification.
4. Activate the electronic signature service at the mobile operator’s service center or independently via payment terminals, or by visiting https://www.ekeng.am/hy/payments.

For additional questions, you can visit any service center of your mobile operator or contact them via the following ways:

• Viva-MTS: hotline 111 or 093 297 111, www.mts.am
• Ucom: hotline 444 or 011 444 444, www.ucom.am
• Team Telecom Armenia: hotline 100, www.telecomarmenia.am

To obtain identification with an electronic chip identification card, the following steps must be completed:

1. You must have a valid electronic chip identification card issued by the Migration and Citizenship Service of the Ministry of Internal Affairs before February 15, 2023, along with the PIN and PUK codes provided in a separate envelope.
2. You must also have a card reader, which you can acquire from "EKENG" LLC (details).
3. Visit www.ekeng.am and follow the instructions to activate the electronic card and obtain an electronic signature.

For further information, you can check the online consultant page of www.ekeng.am or call +374 60 464504.

It is important to note that if you already have an active electronic identification and electronic signature through any of the methods mentioned, no further actions are required.

Residents of Armenia who submit their income declarations can benefit from social expenditure reimbursement for the income tax amount for social expenses incurred for themselves and family members (spouse, parents, and children). A citizen may benefit from social expense reimbursement if they purchase a health insurance package from any insurance company operating in Armenia or pay tuition at an educational institution in Armenia during 2024. Social expenses may include costs incurred for preschool, elementary, basic, secondary, preliminary vocational (craft), general, higher, and postgraduate education programs. The maximum reimbursement amount for social expenses related to health care is 50,000 AMD per year, and for education-related expenses, the maximum is 100,000 AMD per year. It is essential to remember that the maximum total value of social expenses for an individual and their family members in all directions is capped at 100,000 AMD per year. To avail reimbursement, it is necessary to request an invoice from the insurance company or educational institution while presenting an identity document and the service number.