From July 1, 2026, the Law HO-104-N “On Amendments and Additions to the Tax Code of the Republic of Armenia”, which changes the procedure for collection of unpaid tax liabilities, reports from the SRC.

According to the new regulation, a reminder will be sent to the taxpayer on the date of the tax liability through the electronic reporting system.

“If the tax liability is not settled within 7 calendar days after sending the reminder, and the objections submitted by the taxpayer are not accepted or objections are not submitted, the tax authority will adopt decisions on the same day to collect the unpaid tax liability, as well as to impose a lien on the funds available in the taxpayer’s bank accounts in the amount of the unpaid liability and on the movable and immovable property subject to registration or accounting in accordance with the law.

If the tax liability is not settled within 30 days after the date of application of the injunction, the decisions made by the tax authority will be submitted to the Enforcement Service for the purpose of enforcement.

The State Revenue Committee urges taxpayers to regularly monitor the fulfillment of their tax obligations and fulfill them within the time limits set by the law in order to exclude the use of coercive measures,” the message reads.

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