Radical changes have been made to the tax code concerning the procedures for notifying, collecting tax obligations, and seizing property:
In particular:
Electronic notifications. All documents subject to mandatory notification (orders, acts, decisions) will be delivered to the taxpayer via their electronic personal page. They come into effect on the day following their posting:
Unpaid taxes and seizures. If the unpaid tax exceeds 200,000 drams or has been overdue for 2 months, the tax authority will send a reminder. If no objection is presented within 7 calendar days, a unified decision on collection and imposing a seizure on bank accounts and property will be made:
Notification of individuals. For individuals without an electronic personal page, notifications will be sent by mail. If no response is received from the mail, they will be published on azdarar.am and will take effect from the 5th day:
Enforcement (HCP). After imposing a seizure on property, if the debt is not settled within 30 days, the case will be immediately transferred electronically to HCP for enforcement:
Deadlines. The new regulations on collections and seizures will take effect from July 1, 2026:
