Who must file an income statement for the reporting year 2023? – 2024-02-13 00:44:00

by times news cr

2024-02-13 00:44:00

The RA State Revenue Committee has clarified who should submit an income declaration for the reporting year of 2023.

“The following citizens of the Republic of Armenia who are residents of the Republic of Armenia (with the exception of persons considered minors as of December 31):
As of December 31, 2023, state and municipal employees, citizens of the Republic of Armenia holding public positions as defined by the Law of the Republic of Armenia “On Public Service”.

As of December 31, 2023, RA citizens who are participants (shareholders, equity holders, members) of RA resident commercial organizations that have declared a gross income of 1 billion drams or more in the results of 2022.

RA citizens who are considered real beneficiaries under the RA Law “On Combating Money Laundering and Terrorist Financing”.

RA citizens who received a loan of 20 million drams or more during 2023,” the clarification reads.

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