Who must submit 2024 income tax returns and how – clarifications from Armenia's State Revenue Committee
YEREVAN, January 15. /ARKA/. The second phase of the universal income declaration system has begun in 2024. Under this phase, declarations for the 2024 tax year must be submitted by March 1, 2025, inclusive.
According to the State Revenue Committee, the group of citizens required to submit annual declarations has expanded. Now, both individuals who submitted declarations for the previous (2023) reporting year and new groups of residents of the Republic of Armenia are obligated to submit the annual income tax declaration for the 2024 tax year.
1. Armenian citizens who were employed during 2024.
2. Armenian citizens who received taxable income under civil law contracts during 2024.
3. State and community employees; citizens holding public positions, according to the "Public Service" Law as of December 31, 2023.
4. Armenian citizens who, as of December 31, 2024, were participants (shareholders, members) of commercial organizations-residents of Armenia that declared a gross income of 1 billion drams or more for the 2023 fiscal year.
5. Armenian citizens who are beneficial owners as defined by the RA Law "On Combating Money Laundering and Terrorism Financing."
6. Armenian citizens who received loans of 20 million drams or more in 2023 (a loan is not considered credit, and citizens who received loans of 20 million drams or more in 2024, including mortgages, are not included in this group).
How to Submit a Declaration
Citizens must submit an income declaration once a year through the Unified System of Electronic Services for Individuals. The system is available in both a web version and a mobile application. The app can be found in the Apple App Store for iOS and the Google Play Store for Android. When downloading, search for "Self Portal."
To use the system and submit a declaration, you must have a valid electronic identification and an electronic signature.
“This is necessary to ensure the confidentiality, security, and accessibility of your income data exclusively for you. Identity verification is done in two ways on the 'This is Me' platform: via mobile phone or using an identification card with an electronic chip,” the statement explains.
To complete identification via mobile phone, follow these steps:
- Have your identification card (ID Card) with you. If you don’t have one, you can obtain it at any territorial branch of the Migration and Citizenship Service of the Ministry of Internal Affairs of the country.
- Visit any service center of your mobile operator (or another preferred operator) with your ID and mobile phone. They will replace your SIM card with a new one, and if you switch operators, a new card will be issued.
- Activate electronic identification with assistance from the mobile operator's support staff.
- Connect the electronic signature service at the operator's service center or independently through payment terminals.
If you have any additional questions, you can contact any mobile operator service center or reach the operator through the following methods:
- Viva-MTS: Hotline: 111 or 093 297 111
- Ucom: Hotline: 444 or 011 444 444
- Team Telecom Armenia: Hotline: 100
To complete identification using an identification card with an electronic chip, follow these steps:
- Have a valid identification card with an electronic chip, obtained from the territorial division of the Migration and Citizenship Service of the Ministry of Internal Affairs before February 15, 2023. The PIN and PUK codes should have been provided in a separate envelope.
- You will also need an identification card reader.
- Visit the website www.ekeng.am and, following the instructions, activate the electronic card and receive an electronic signature.
It is important to note that if you already have electronic identification and an electronic signature, no additional steps are required.
How to Claim Social Expenses
Resident citizens of Armenia who submit a declaration can claim reimbursement for social expenses from the income tax amount for themselves and their family members (spouse, parents, and children).
A citizen can claim reimbursement for social expenses if, during 2024, they purchased a health insurance package from one of the operating insurance companies in Armenia or paid for education at an educational institution in Armenia. Education expenses may apply to programs including pre-school, primary, basic, general education, vocational (craft), secondary, higher, and postgraduate professional education.
The maximum amount for healthcare social expenses is 50,000 drams per year, and for education, it is 100,000 drams per year. It is important to note that the total maximum amount for all social expenses for an individual and their family members is 100,000 drams per year.
To receive reimbursement, it is mandatory to request an invoice from the insurance company or educational institution, presenting an identity document and the social card number. ($1 = 397.78 drams)
