Armenian Tax Service

The Armenian Tax Service () is a subsidiary department of the State Revenue Committee responsible for tax and revenue services on behalf of the Armenian government, headquartered in Yerevan.

History 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.https://www.petekamutner.am/Content.aspx?itn=tsATSMission The department was established on 2 October 1991.https://www.petekamutner.am/Content.aspx?itn=tsATSHistory Armenia is a member of the International Monetary Fund, the Intra-European Organisation of Tax Administrations, and ratified the Convention on Mutual Administrative Assistance in Tax Matters in February 2020.

International cooperation

The Armenian Tax Service cooperates with various other taxation bodies. In November 2019, the Global Forum on Transparency and Exchange of Information for Tax Purposes held a conference in Armenia around the implementation of international taxation standards, the event was sponsored by the Asian Development Bank.

In May 2021, the department signed a memorandum of understanding with the Italian Agency of Revenue. In October 2021, the two departments held a joint meeting centered around combating tax fraud, with support and expertise from the Organisation for Economic Co-operation and Development and the United Nations Development Program.https://www.petekamutner.am/irInterNews.aspx?ntsub=irInterNews&nid=8522

In September 2021, the department signed a cooperation agreement with the State Revenue Service of Latvia.https://www.petekamutner.am/irInterNews.aspx?ntsub=irInterNews&nid=8368 Also in September, the department met with members of the Federal Taxation Service of Russia, participants discussed increasing cooperation between the two bodies in the field of tax administration.https://www.petekamutner.am/irInterNews.aspx?ntsub=irInterNews&nid=8382

Armenia is a member of the UK's Good Governance Fund, which has provided tax code and customs reform support to the department.https://www.petekamutner.am/irInterNews.aspx?ntsub=irInterNews&nid=8342

The department participates in the Coordinating Council of Heads of Tax Authorities, which gathers tax authorities from members of the Commonwealth of Independent States. The council implements taxation measures envisaged by the CIS economic development strategy and exchanges data. In 2021, Armenia assumed chairmanship of the council.https://www.petekamutner.am/irInterNews.aspx?ntsub=irInterNews&nid=8466

As stipulated in the Armenia-EU Comprehensive and Enhanced Partnership Agreement, the European Union supports several key initiatives for economic and taxation reform in Armenia, including the modernization of tax administration and tackling fraud.Eastern Partnership Civil Society Forum, "PARTNERSHIP PRIORITIES BETWEEN THE EUROPEAN UNION AND ARMENIA". Riga Summit, 2015.

Armenian Tax Service

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