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Taxation in Armenia is regulated by the State Revenue Committee, which is the tax authority of the Armenian government. [1] Meanwhile, the Armenian Tax Service is responsible for the collection of taxes, providing revenue services, preventing tax fraud and tax evasion, and implementing various tax reform programs in conjunction with the State ...
The Armenian Tax Service is the authoritative body which regulates taxation services in Armenia.The department is responsible for the collection of taxes (including income tax and corporate tax), preventing of tax violations and tax evasion, training tax officers, and implementing tax reform programs, including the modernizing of tax mechanisms in Armenia. [2]
Headquarters of the State Revenue Committee (housing both the Armenian Customs Service and the Armenian Tax Service).. Former Head of the SRC, Suren Adamyan, stated that “In the field of tax administration reforms the SRC closely collaborates with the International Monetary Fund, World Bank, U.S. Agency for International Development, and the European Union. [2]
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Before the implementation of pension reforms, the pension security system of Armenia was characterized as a pay-as-you-earn tax based pension system. The system performed a distributive function; the payments were made by employees, employers and individual entrepreneurs to the state budget, of which the pensions payments were provided by the order defined by law.
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