Reassess the whole tax year
Physical departure is one fact in the residence analysis. Count days including arrival and departure, examine vital interests and apply the whole-year rule before deciding how foreign and Armenian receipts are reported. Obtain evidence for any treaty position.
Separate a move from an asset sale
Selling shares or property, receiving a dividend and ending a business are different events. The absence of a verified general personal departure mark-to-market rule does not exempt these transactions or erase historical tax liabilities.
Decide what happens to the residence status
A temporary or permanent card can expire or be affected by loss of its qualifying ground. Under the new law, specified absences beyond 183 days require notification within the statutory period, with exceptions. Do not infer that a card may always be left unused without administrative consequences.
Close or retain the business deliberately
An active company continues to need returns, records and a responsible person even if its owner moves. Revisit PE and management risks in the new country. Liquidation, ownership transfer and stopping activity have different procedures and tax consequences.
Settle payroll and insurance
Reconcile final salary, withheld tax, pension and stamp amounts. The health-insurance system’s continuation and no-salary rules mean the insurance position should be resolved explicitly at termination; a missing payslip is not proof that all obligations ended.
Update banks and ongoing property income
Banks need accurate residence and contact details. An Armenian rental or other continuing source of income can remain taxable after departure. Keep electronic filing access and a reliable channel for official correspondence.
Keep a departure evidence file
Retain residence documents, lease-end records, travel history, final payroll, tax returns and bank confirmations. If citizenship or a future permanent-residence route is relevant, preserve the lawful-residence history rather than relying on memory or passport stamps alone.
Sources & research notes8 references
Sources supporting this guide. Research draft awaiting editorial review.
- ARLIS — current consolidated Tax Code
- ARLIS — Law on Foreigners
- ARLIS — HO-11-N residence reform and subsequent effective-date amendments
- ARLIS — current funded pensions law
- ARLIS — universal health insurance law
- ARLIS — compensation and defence stamp-duty law
- Central Bank — licensed banks
- MFA — citizenship