Chapter 54 of the RA Tax Code provides for the Procedure for Payment, Offset and refund of Vehicle Property Tax.

Pursuant to Article 251, organisations and natural persons shall pay the annual amounts of the vehicle property tax to the community budget of the place of their state registration (record-registration) until 1 December (inclusive) of the tax year,

Considering the peculiarities prescribed by this Article. Given the absence of the place of record-registration (registration), natural persons shall pay the amounts of the vehicle property tax referred to in this part to the community budget of their main place of residence.

If the main place of residence of the natural person is outside the territory of the Republic of Armenia, the amounts of the vehicle property tax referred to in this Article shall be paid to the community budget of the main place of location of the vehicle.

Notably, Natural persons shall completely discharge the tax liability in respect of the vehicle property tax for vehicles subject to annual technical inspection before presenting the vehicles for annual tax inspection in the given tax year.

The technical inspection of vehicles shall be carried out on the basis of a statement of information issued by the record-keeping bodies on the absence of tax liabilities in respect of the given vehicle, which also indicates the period of the tax year of issuing the statement of information for which the payments of the vehicle property tax in respect of the given vehicle have been made.

Where the vehicle is alienated, natural persons paying vehicle property tax shall completely discharge the vehicle property tax liabilities in respect of the given vehicle, which is a vehicle property taxable object, for the period including the month of the state registration day (inclusive) of the transfer of ownership right until the state registration of the ownership right arising from the alienation contract.

Where the vehicle is alienated, the organisations paying vehicle property tax shall completely discharge the vehicle property tax liabilities in respect of all vehicle property taxable objects record-registered in the given community for the period including the month of the state registration day (inclusive) of the transfer of ownership right until the state registration of the ownership right arising from the alienation contract.

Except in cases of expropriation by a compulsory enforcement officer, bankruptcy administrator, or pledge holder; The body maintaining movable property cadastre shall carry out the state registration of vehicles on the basis of a statement of information issued by the recordkeeping bodies on the absence of tax liabilities in respect of the vehicle, which also indicates the period of the tax year of issuing the statement of information for which the liabilities of vehicle property tax (for organisations — those of the property tax of vehicles recorded in the given record-keeping body) in respect of the given vehicle have been discharged.

Where the vehicle considered a taxable object belonging to natural persons is temporarily removed from record-registration in the body maintaining movable property cadastre of vehicles, in case it is defective or its state license plates of old sample have not been replaced and it is not used before 31 December 2010 in the manner prescribed by the legislation of the Republic of Armenia, the information submitted by the body maintaining movable property cadastre in the manner prescribed by Article 250 of the Code or a document substantiating the defect or temporary removal from record-registration (which also necessarily indicates the date of the last annual technical inspection of the given vehicle) issued to the vehicle property taxpayer shall serve as a basis for termination of the property tax liability of the vehicle (re-calculation of the vehicle property tax by record-keeping bodies).

Upon the application of the natural person, the vehicles shall be subject to repeat record registration in the body maintaining movable property cadastre on the basis of a statement of information on the absence of vehicle property tax liabilities issued to the vehicle property taxpayer by record-keeping bodies.