To apply for the support program, applicants must submit the required documents to the relevant higher education institution. When applying, the applicant must have fulfilled all obligations towards the university, including the full payment of tuition fees.

Eligibility Requirements
Individuals may apply for an income tax refund for tuition fee compensation if they meet all the following criteria:

• Are citizens of the Republic of Armenia,
• Are employed,
• Are enrolled in a full-time program of master’s, postgraduate (aspirantura), or clinical residency in an accredited higher education institution in Armenia in a field specified by the RA Government's Decision No. 544-N of April 13, 2023.

Applications must be submitted between September 1–15 or March 1–15 in the following cases:

• When transferring to the next academic year,
• During the final year of study,
• Within 2 years after graduation.

Required Documents
To apply for an income tax refund for tuition fee compensation, applicants must submit:

• A completed application (provided on site),
• A personal identification document,
• A Public Services Number (PSN), or, if unavailable, a certificate number confirming its absence,
• Bank details (name of the bank and account number).

Procedure and Timeline

• The university must submit the list of applicants to the Ministry of Education, Science, Culture and Sport by September 30 or March 30 of the respective year.
• The Ministry then submits the information to the State Revenue Committee (SRC) by October 15 or April 15.
• If required, the student must then present a statement from their employer to the SRC’s taxpayer service unit, indicating the salary and equivalent payments received during the academic year, the amount of income tax calculated and paid to the RA state budget.
• After receiving all required information, the tax authority prepares and submits a payment order to the treasury within 8 working days.
• The refunded income tax is transferred to the student’s bank account within 3 working days after the submission of the payment order.

Reference to Legislation

• RA Government Decision No. 1035-N, June 18, 2020
• RA Government Decision No. 1125-N, July 3, 2020
• RA Government Decision No. 544-N, April 13, 2023

The legal documents can be found at: arlis.am