According to Article 314 of the Tax Code of the Republic of Armenia, the Tax Authority confirms the status of organizations and individuals as residents of the Republic of Armenia in order to ensure the application of valid international treaties (agreements, conventions) between the Republic of Armenia and other states.
In other words, both individuals and organizations can apply for confirmation of resident status. The document can also be provided through the confirmation of the fact of residency issued in accordance with the legislation of a foreign state by the Tax Authority, if it substantively corresponds to the content of the certificate confirming the status of a resident of the Republic of Armenia established by the tax authority:
The Tax Authority provides the certificate confirming the status of a resident of the Republic of Armenia or issues a written refusal to provide it, stating the reason, within two working days.
To obtain a certificate confirming the status of a resident of the Republic of Armenia, the following must be submitted:
for organizations: information about the type and amount of income received in a foreign state, and if available, a copy of the documents proving the receipt of income in a foreign state.
for individuals:
information about the type and amount of income received in a foreign state, and if available, a copy of the documents proving the receipt of income in a foreign state,
a table for calculating the period of the person's stay in the territory of the Republic of Armenia or a justification written in free style regarding the location of the center of vital interests in the territory of the Republic of Armenia, attaching copies of supporting documents:
The Chairman of the State Revenue Committee of the Republic of Armenia, based on Article 314 of the Tax Code, by order N 345-N dated June 8, 2018, which came into force on 25.06.2018, has approved the form of the certificate confirming the status of a resident of the Republic of Armenia for organizations and individuals:
Appendix
To the order N 345-N of the State Revenue Committee of the Republic of Armenia dated June 8, 2018
CERTIFICATE CONFIRMING THE STATUS OF A RESIDENT OF THE REPUBLIC OF ARMENIA FOR ORGANIZATIONS AND INDIVIDUALS
It is hereby confirmed that ____________________________________________
_____________________________________________________________________
(name of the organization and organizational-legal form / name, surname, and place of residence of the individual)
is/was a resident of the Republic of Armenia in the year _________
(year)
between the Government of the Republic of Armenia and _______________________
(name of the state)
under the agreement on the avoidance of double taxation of income and property, and is registered by the _________________________ subdivision of the State Revenue Committee of the Republic of Armenia:
(name of the tax subdivision)
Taxpayer registration number (TIN)` I_I_I_I_I_I_I_I_I
State Revenue Committee
____________________________ Head: ________________ / /
(name of the subdivision) (signature) (surname, name,
patronymic)
Date ____ /____ /____
(day / month / year)