Sources for income tax section the republic of armenia ra tax code was adopted by ra national assembly 04 october 2016 and entered into force on 1 january 2018 except for some of articles which will come into force on 1 january 2020 some provisions of ra tax code came into force on 1 january 2017. Tour armenia is a travel guide to armenia with detailed information and direciotns of over 500 destinations a practical guide to armenia listing cheap flights hotels and lodging eating out and details on adventure tours ecology flower tours birding mountain climbing history religious tours. Armenia corporate taxes on corporate income choose a topic note that resident entities registered pes and individual entrepreneurs are required to withhold income tax at source on payments to non residents not having a registered pe in armenia see the withholding taxes section. The law of the republic of armenia on income tax chapter 1 general provisions article 1 scope of the law this law regulates the relationships pertaining to determination and payment of income tax defines the scope of income tax payers in the republic of armenia the rates manner of calculation and payment of the income tax article 2
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