The procedure for collecting unpaid taxes in Armenia will change on July 1
24.06.2026,
11:37
The law "On Amendments and Supplements to the Tax Code of the Republic of Armenia" will come into force on July 1, 2026.
YEREVAN, June 24. /ARKA/. The law "On Amendments and Supplements to the Tax Code of the Republic of Armenia" will come into force on July 1, 2026. It changes the procedure for collecting unpaid taxes.
According to the press service of the State Revenue Committee, according to the new regulation, a reminder will be sent to taxpayers via the Electronic Reporting System on the day a tax liability arises. If the tax liability is not paid within 7 calendar days of sending the reminder, and the taxpayer's objections are not accepted or are not submitted, the tax authority will, on the same day, decide to either collect the unpaid tax liability or seize funds in the taxpayer's bank accounts, as well as movable and immovable property subject to registration or accounting in accordance with established procedure, in the amount of the unpaid liability.
If the tax liability is not paid within 30 days of the seizure, the tax authority's decisions will be forwarded to the Enforcement Service.
According to the press service of the State Revenue Committee, according to the new regulation, a reminder will be sent to taxpayers via the Electronic Reporting System on the day a tax liability arises. If the tax liability is not paid within 7 calendar days of sending the reminder, and the taxpayer's objections are not accepted or are not submitted, the tax authority will, on the same day, decide to either collect the unpaid tax liability or seize funds in the taxpayer's bank accounts, as well as movable and immovable property subject to registration or accounting in accordance with established procedure, in the amount of the unpaid liability.
If the tax liability is not paid within 30 days of the seizure, the tax authority's decisions will be forwarded to the Enforcement Service.
