2024-04-13 06:42:57
SRC has released an informative message on real estate rental.
«1: When to submit a statement when providing real estate for rent?
If a citizen owns a leased immovable property and it has not received state registration, a statement must be submitted in order to avoid tax administration. Before December 1 The tax authorities must submit the declaration regarding the rental transactions by February 1, 2024, and from December 1 in respect of lease transactions arising after the actual lease of the property within 5 days.
2. How to submit a statement to the tax authority?
You can visit any service hall with an identity document (passport or identification card) and a public service number (PSN) to submit a statement regarding the rental of real estate. If you are not yet registered with the tax authority and do not have a Taxpayer Registration Number (TRN), then a TNR will be issued, after which you can submit the declaration.
3. How to submit the statement if you cannot visit the service hall?
If you are unable to appear in person at the service hall, you can send a completed and signed application for receiving an AVC (Form 1) and attach a copy of the identity document and the AVC as a first step through the unified electronic request platform www.e-request.am. Then, within one working day, the AVC will be sent to your e-mail address, after which you can submit the declaration through the same platform by attaching a completed, signed application (Form 2) and a declaration (Form 3).
4․How to submit the statement if you have leased real estate in Armenia and live abroad?
If you are abroad and you are not a resident citizen of the Republic of Armenia, you need to send via the www.e-request.am system non-resident the application for obtaining a tax payer registration number of an individual (Form 4) and attach an identity document. Then, within one working day, the AVC will be sent to your e-mail address, after which you can submit the declaration through the same platform by attaching a completed, signed application (Form 2) and a declaration (Form 3).
5. When and how to pay income tax?
In order to pay the income tax calculated from the rent for 2023, the declaration must be submitted electronically until May 1, 2024 (further information will be provided regarding the procedure)”.