If most of the income is generated in another country, no declaration will be submitted. Tunyan

If a person is a citizen of Armenia but spends 11 months of the year in another country and generates most of their income abroad, that person is not considered a resident of Armenia and, consequently, will not be submitting a declaration. This was stated by Babken Tunyan, a member of the 'Civil Contract' faction, during today's extraordinary session of the National Assembly, referring to proposed changes to the declaration system.

In response to a remark made by Arthur Khachatryan, a member of the 'Armenia' faction, regarding the tax offense of a citizen who received taxable income last year and did not pay the tax needing to indicate the unpaid tax in the declaration, Deputy Minister of Finance Arman Poghosyan commented, 'This is not a crime, but rather a lawful stance.'

Tunyan also responded to this observation and stated, 'There is no such thing, since that tax is calculated after the year ends. If a citizen had a rented house last year and fills out the form the next year saying, 'I had this much income, and I want to pay this much tax,' that is not an indication of a crime, but a normal process, designed for the convenience of the citizen.'

It is noteworthy that within the framework of the extraordinary session of the National Assembly, a draft amendment is being discussed for the annual income declaration of Armenian citizens, which states that monetary transfers between family members will not be subject to declaration. Transfers between family members are primarily considered non-taxable income, hence there is no need to declare monetary transfers between a parent and child, siblings, or spouses, as these are untaxed incomes.