The Tax Committee Presents New Details on Income Declaration

Dear citizens, continuing the question-and-answer format regarding declarations, let’s clarify how to fill out the annual income declaration, which incomes are taxable and non-taxable, and which data should be included in which line. This is reported by the Tax Committee.

The annual income declaration consists of six sections, some of which are auto-filled, while others must be completed by you. Let’s fill out the declaration together through questions and answers.

1. Is it necessary to have a Tax Identification Number (TIN) to submit a declaration?
   Yes, it is mandatory to have a TIN to submit a declaration. Citizens of the Republic of Armenia can obtain a TIN through a simplified procedure via the declaration system. You need to log into the "Personal Data" page and by clicking "Receive TIN," submit an application to obtain the TIN. Within minutes, you will receive your TIN.
2. If a citizen is also an individual entrepreneur and has a TIN, can they use that TIN to log into the system?
   Yes, the TIN provided to an individual as an individual entrepreneur is unique and cannot be changed. Therefore, if you have ever had a TIN, it will be displayed on your "Personal Data" page in the declaration system.
3. How is the salary information filled out?
   If you were an employee (under an employment contract) or worked under a civil law contract in 2024 and received taxable income, such as salary, these details will be auto-filled in the first chapter of section 1. Here, [1.1.7] reflects temporary incapacity and maternity benefits.
4. Can you change auto-filled data?
   If you do not agree with the auto-filled information in the declaration, you can click the "I do not agree with the information" button. If you change the information, the system will remind you that the change is informational in nature, and you will not incur additional tax liability for changing the data.
5. Will the data filled in the first section create additional tax obligations?
   No, the incomes filled in the first and second chapters of the first section do not create additional tax obligations, as the tax agent (including the employer) withholds and pays income tax to the state budget when paying you taxable income.
6. Where to fill in the interest received from a bank deposit?
   If you are a declarant and have a deposit in a bank in Armenia and received income from interest on the bank deposit in 2024 (regardless of the amount of interest received), the declaration should not include the entire deposit amount, but only the interest received during 2024. In chapter 2 of section 1, you must enter the name of the financial institution as the tax agent and select "Deposit Interest" as the income type, then fill in the amount of interest received (including tax) in the [1.2.3] column, after which the system will automatically calculate the income tax, and that data will be reflected in [1.2.6]. In this case, income tax is calculated, withheld, and paid to the state budget by the tax agent, and by including this detail in the declaration, you will not have additional tax obligations.
7. Where to fill in dividends received from a tax agent?
   If you are a declarant and received dividends from a tax agent in 2024, the information is included in section 1, chapter 2, in [1.2.8]. Moreover, based on the data available in the tax authority’s information base, the information on dividends and income tax from those incomes will be auto-filled in the declaration. In this case, income tax is calculated, withheld, and paid to the state budget by the tax agent, and including this detail in the declaration will not create additional tax obligations.