Hotline

The Republic of Armenia has a unified tax system. Tax system is the whole of tax relations. The latter are the relations concerning tax and fee setting, calculation and payment; tax liability registration and, in the cases defined by the Tax Legislation, charging and refunding taxes and fees; setting tax privileges; fixing the powers and responsibilities of taxpayers, tax and authorized bodies; implementation of tax control; application of sanctions for violating the provisions of the laws regulating tax relations; ensuring the fulfillment of tax liabilities, as well as resolution of tax disputes.

In the Republic of Armenia tax relations are regulated by the Constitution of the Republic of Armenia, ratified international treaties of the Republic of Armenia, the Law "On Taxes" of the Republic of Armenia, the Laws “On Profit Tax, Income Tax, Excise Tax and Value Added Tax” and on the local “Property Tax, Land Tax and Hotel Tax” of the Republic of Armenia, as well as sub-legislative normative legal acts on their basis and for ensuring their implementation. In the Republic of Armenia provisions regulating tax relations are also defined by the Code of Administrative Offenses of the Republic of Armenia, the Law "On Fundamentals of Administration and Administrative Proceedings" of the Republic of Armenia, the Criminal Code of the Republic of Armenia and the Criminal Procedure Code of the Republic of Armenia, the Law "On Bankruptcy" of the Republic of Armenia, the  Laws "On Tax Service" and "On Operative-Intelligence Activity" of the Republic of Armenia and the Law "On Inspection Bodies" of the Republic of Armenia.