Based on part 4 of Article 159 of the Tax Code of the Republic of Armenia, in the event that, in accordance with the procedure established by law, the authorized or share capital of the same resident organization of the Republic of Armenia paying dividends during the tax year of their receipt is contributed, income received in the form of dividends declared after 1st January 2017, are compensated from the state budget by the amounts of income tax paid from these dividends.
To organize the process, you must submit the following documents:
- Income tax refund application
- Identity document
- Certificate of dividends paid to an individual by a resident organization during the reporting year and income tax withheld from them
- Information on the amount of total investments made in the authorized or share capital of the same resident organization of the Republic of Armenia
- A document confirming the monetary contributions made to the authorized or share authorized capital of the organization
- Relevant extract from the register, confirming the entry made in the Unified State Register on changes in the share capital
Contact us and we will organize the whole process, as a result of which you will save money and time.