News - Armenia to Enforce New Measures for Unpaid Tax Collection

On July 1, 2026, a significant change to Armenia's tax collection process will take effect, as a new law amends the Tax Code to streamline the recovery of unpaid taxes. The Armenian State Revenue Service has announced that taxpayers will be notified of any outstanding dues via an electronic reporting system on the day the tax obligation arises. If the debt is not settled within seven calendar days of receiving the reminder, and if any objections filed by the taxpayer are not accepted or if no objections are submitted, the tax authorities will promptly initiate proceedings to collect the unpaid obligation. This may include freezing funds equivalent to the overdue amount in the taxpayer's bank accounts and seizing movable and immovable property that must be registered pursuant to the law. If, after 30 days, the tax obligation remains unpaid following funds being frozen, the tax authorities will forward the case to the Compulsory Enforcement Service to ensure compliance.