Individuals who receive income that has not been subject to Armenian tax at source are required to file a personal tax return by 20 April of the following year.
Payment of tax
Any income payment by a tax agent to an individual is subject to withholding unless the payment is to an individual entrepreneur and against appropriate invoices, and (or) the parties have signed a contract that indicates the individual’s tax identification number (TIN), passport data, domicile in Armenia, and the number of the state registration certificate issued when business activity commenced. If this requirement is not met, payments from commercial organisations and private entrepreneurs are subject to 20% withholding tax (WHT).
WHT from payments to individuals must be transferred to the State Budget not later than the 20th day of the following month.
The tax corresponding to the personal tax return must be paid by 20 April.