The RA Government Committee has clarified the requirements for submitting income tax declarations for the year 2023. According to the announcement, citizens of the Republic of Armenia who are considered residents and individuals as of May 1, 2024, are required to submit their annual income tax calculations and declarations by December 31, 2023. This applies to employees, self-employed individuals, and individuals in public positions that generate public income as defined by the RA Law on “Public Service.” Participants of resident legal entities who are non-resident natural persons and have declared taxable income of AMD 1 million or more in 2022 are also included. Additionally, residents of Armenia who have real estate income based on the RA Law on “Taxation and Control of Mining and Explosive Materials” and those who have received financial assistance of AMD 20 million or more during 2023 are required to submit their income tax declarations.