According to the Analysis of Summarized Indices of Largest Taxpayers' Monitoring conducted in February 2011 by the State Revenue Committee, tax and other compulsory payments of 440 major taxpayers of Armenia totaled AMD 17,6 bln, comprising 56,4% of the total tax revenues.

As of March 1, 2011, taxpayers’ overpayments amounted to AMD 80,4 bln, including AMD 51,4 bln in VAT and AMD 5,5 bln in tax liabilities.

At the same time, in February 2011, AMD 1623,6 was returned from the state budget for VAT overpayments.