КГД Армении: Окончательный срок подачи расчета-декларации за аренду за прошлый год - 22 июля
ECONOMICS
При сдаче недвижимого имущества в аренду физические лица должны выплатить подоходный налог за отчетный период, рассчитанный с арендной платы, и представить ежегодный расчет-декларацию.
Как сообщили Новости Армении – NEWS.am в пресс-службе Комитета государственных доходов республики, в случае суммы арендных платежей, полученных в течение налогового года, в том числе полученных от налоговых агентов, превышающей 60 млн. драмов, в третьем разделе расчета-декларации в поле «сумма арендной платы, превышающая 60 млн. драмов» необходимо заполнить сумму части общей суммы арендных платежей, превышающую 60 млн. драмов, для чего подоходный налог также рассчитывается автоматически.
Окончательный срок подачи расчета-декларации за 2023 год - 22 июля.
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