Pursuant to sub-points "b" and "g" of Part 1 of Article 7, the centralized individual accounting database, in particular, includes the series and number of the document certifying the right to reside in the Republic of Armenia, the public services number (PSN), or the number of the certificate on not having a public services number of a foreign citizen or a stateless person who holds a right of residence (residency status) in the Republic of Armenia;
Pursuant to clauses 2 and 4 of Part 1 of Article 9, the authorized body receives the data necessary for the generation and maintenance of the information database from state administration bodies designated by the Government of the Republic of Armenia. In accordance with Parts 2 and 4 of the same Article, sole proprietors submit the data prescribed by Article 7 of the same Law in the manner stipulated by the same Law, through personalized calculations utilizing an electronic digital signature. The procedure for generating and submitting the personalized calculation to the authorized body is established by the Government of the Republic of Armenia, whereas the internal and external formats of personalized calculations, as well as the procedure for filling them out, are established by the authorized body.
Pursuant to Part 3 of Article 5 of the RA Law "On Accumulative Pensions", foreign citizens and stateless persons holding a right of residence (residency status) in the Republic of Armenia shall make social contributions on general grounds, in the manner prescribed for citizens of the Republic of Armenia, unless otherwise provided by international treaties of the Republic of Armenia.
In accordance with sub-clause 1 of clause 2, and sub-clauses 2, 4, and 5 of clause 6 of Appendix No. 2 of the RA Government Decision No. 1676-N dated 20.12.2012, the Police of the Republic of Armenia provides the tax authority with information regarding foreign citizens and stateless persons registered in the State Population Register of the Republic of Armenia, specifically: the type of identification document (the document certifying the right of a foreign citizen or a stateless person to reside in the Republic of Armenia), the series and number of the identification document, the validity period of the document, the public services number, or the number of the certificate on not having a public services number.
Taking into account the aforementioned regulations, we hereby inform you that a foreign citizen is considered a social contribution payer only if they hold a residency status. Consequently, a sole proprietor who is a foreign citizen born in or after 1974 and who does not hold a residency status in the Republic of Armenia is not required to submit the annual social contribution calculation approved by Appendix No. 3 of Decree No. 749-N of the Chairman of the RA State Revenue Committee dated 12.12.2018.