The property tax reporting period for individuals is a calendar year.

The individuals paying property tax may calculate on their own property tax and submit annual declarations by October 1 inclusive of the reporting year:

1) For a construction considered a taxable object – to the registration body of construction’s location;

2) For vehicles considered the taxable objects – to the accounting body of the taxpayer’s accounting/registration district. If there is no registration, the declarations are to be submitted to the registration body of the taxpayer’s permanent place of residence. If the place of registration or permanent residence is outside the Republic of Armenia, the declarations are to be submitted to the registration body of a vehicle’s registration place.

Based on data of registration and assessment carried out by the real estate cadastre body and those on vehicles registered by an authorized body, the registration bodies calculate the amounts of property tax on individuals’ constructions for the next three years and those on vehicles for a current year.

Starting from 1 January 2003, the local governments may calculate property tax on constructions and vehicles owned by individuals submitting the property tax “calculation request” for the tax body’s approval as determined by the Government of Armenia decree and assuming as a basis the data on registration and assessment of constructions as well as those on vehicles submitted respectively by the real property cadastre and the authority responsible for registration of vehicles.

Source: Iravaban.net