ArmInfo. The State Revenue Committee of the Republic of Armenia reminds that amendments to the Tax Code, changing the procedure for collecting unpaid tax arrears, will come into force on July 1, 2026.
According to the new regulation, a reminder will be sent to taxpayers via an electronic system on the day the tax arrears arise. If the tax arrears are not paid within seven calendar days of the reminder being sent, and the taxpayer's objections are not accepted or are not filed, the tax authority will decide on the same day to collect the unpaid tax arrears and seize the taxpayer's bank accounts, movable property, and immovable property in the amount of the unpaid arrears.
If the tax arrears are not paid within 30 days of the date of seizure, the tax authority's decisions will be forwarded to the Enforcement Service for enforcement.
"The State Revenue Committee strongly urges taxpayers to regularly monitor the fulfillment of their tax obligations and to comply with them within the statutory deadlines to prevent the use of coercive measures," the statement reads.
