Aug 21, 2023
Tax agent is the legal person (including institution, branch or representative office of a foreign legal entity), individual entrepreneur, notary, institution, local self-government body making payments (disbursements or in kind supply) to taxpayers and obliged by law to calculate, withhold (collect) and pay to the RA and community budgets the taxes (including indirect) of the taxpayers from their incomes, while making payments (disbursements or in kind supply) to them.
If, according to an international treaty ratified by the Republic of Armenia, an organization is released from the obligation to calculate, withhold (collect) taxes from the income of taxpayers and pay taxes to the state budget of the Republic of Armenia when paying (allocating or providing in kind) income to them, then this organization may file with the tax authority an application in the form prescribed by the tax authority and act as a tax agent on a voluntary basis.
