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Individuals can obtain TIN.

On 27 April 2017 the Government of the Republic of Armenia has passed N 430-N decision to determine tax registration regulations for individuals /being non-individual entrepreneurs IE/ to obtain TIN.

Per the paragraph 3 of Article 288 of the Tax Code law of The Republic of Armenia individuals who are not entrepreneurs shall fill an application directly to the Tax Authority to obtain TIN. The procedure for the registration of taxpayers in the tax authority is established by the Government of Armenia.
Thus, on the basis of Article 288 (3) of the Tax Code of the Republic of Armenia, the Government decided to establish the following procedure for tax registration.
The entrepreneur and the individual, who is not a notary, for tax registration purposes shall submit the following documents to (territorial) tax authority of residence.
1) TIN issuance application of a physical person in the form and manner approved by the tax authority.  
2) A copy of passport or identity card.
3) The number of public services /PSN/, and in case of its absence, the copy of such document to confirm the absence of PSN.

Regardless of the documents referred to in paragraph 14 of the Order, tax authority registers Individuals not being entrepreneurs and notaries in the tax authority, if they are obliged  to calculate and pay the taxes prescribed by law.

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