Pursuant to Article 13 of the RA Law on “Property Tax”:
The individuals pay annual amounts of property tax in compliance with the part 3 of this article to a relevant budget by and including December 1 of the reporting year, except the liabilities for property tax on vehicles subject to annual technical inspection before presenting the vehicles for that year’s annual technical checking.
In compliance with the procedure and in proportions provisioned by the RA legislation, property tax amount is paid:
1) For constructions located within administrative boundaries of the community – to community budget of taxable object’s location, while for those outside the community administrative borders – to the RA state budget;
2) For vehicles considered the taxable objects – to the community budget of the taxpayer organization’s location (registration place). The individual who owns a vehicle pays property tax to the community budget of his or her registration place. If there is no registration, property tax is paid to budget of his or her place of permanent residence. If the place of an individual’s permanent residence is outside the Republic of Armenia, property tax is paid to the community budget of the vehicle’s permanent location place.
