The law gives a clear answer to the question of who is considered a resident of the Republic of Armenia. Natural persons-residents of the Republic of Armenia are those individuals who in the tax year actually stayed in the Republic of Armenia for 183 or more days or whose center of vital interests is located in the Republic of Armenia.

And what do we mean by the center of vital interests? In this case, the resident's house or Apartment, family, place of professional or other activity must be located in Armenia. Natural persons who temporarily work outside the Republic of Armenia and are in public service in the Republic of Armenia are also considered residents.

The relations of the State with residents are particularly important in relation to taxes payable by these persons to the State and their calculation. The Tax Code of the Republic of Armenia stipulates that residents in our country must also pay taxes. For tax purposes, a resident is an individual who has been in the Republic of Armenia during any twelve-month period beginning or ending in the tax year (from January 1 to December 31 inclusive).

Residents are considered not only individuals, but also legal entities or organizations. Resident legal entities are organizations and contractual investment funds established in the Republic of Armenia (which have received state registration, are registered, have registered the rules).

From the profits of resident legal entities, the state taxes the profits received on the territory of the Republic of Armenia and abroad.

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