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Individuals can obtain TIN.
On 27 April 2017 the Government of the Republic of Armenia has passed N 430-N decision to determine tax registration regulations for individuals /being non-individual entrepreneurs IE/ to obtain TIN.
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Armenia's Administrative Court judge Karine Baghdasaryan has allowed several violations of the law on Administrative Procedure Code, the Constitution of the RA, and the European Convention on Human Rights.
Judge Karine Baghdasaryan of the RA Administrative Court has breached the section 1 of Article 77 and section 2 of Article 79 of the Administrative Procedure Code. In particular:
- Armenian New Tax Law Brief, provisions that come into force starting 2017
- Double taxation avoidance Agreement between Germany and Armenia
- Ensuring financial stability. NGO shall be entitled to carry out entrepreneurial activity in Armenia
- No Taxes In Armenia for self-employed Physical persons and Private entrepreneurs
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