Pursuant to Article 16 of the RA Law on Land Tax the following schedule of payment for the organizations and physical persons has been set:
The organizations pay the calculated semi-annual land tax to the appropriate budget each half year by the 20th date of the following to this half year month.
The physical persons shall pay the calculated annual land tax to the appropriate budget in two equal parts no later than on 15 November of the reporting year and by 15 April of the following year.
The amount of the land tax shall be paid
a) for the lands located in the boundaries of administrative territory of the community, to the community budget for the taxable object’s location,
b) for the lands located outside the boundaries of administrative territory of the community to the state budget of the Republic of Armenia.
