According to the Analysis of Summarized Indices of Largest Taxpayers' Monitoring conducted in January 2011 by the State Revenue Committee, tax and other compulsory payments of 440 largest taxpayers of Armenia totaled AMD 21.1bln in January 2011 that made 61.4% of the total tax revenues.

As of February 1, 2011, taxpayers’ overpayments amounted to AMD 70.7bln, including for VAT – AMD 50.2bln, tax liabilities – AMD 6.7bln.

At the same time, no funds were returned from the state budget for VAT overpayments.