According to the Analysis of Summarized Indices of Major Taxpayers' Monitoring involving 440 major taxpayers, conducted by the State Revenue Committee in May 2011, the major taxpayers paid AMD 20 bln to the RA state budget in May 2011 that made 60,2% of the total tax revenues.

In May 2011, tax bodies conducted 86 check-ups as a result of which AMD 1291.6 mln extra pay was presented to the state budget.

As of July 1, 2011, major taxpayers’ overpayments amounted to AMD 82,5 bln, including AMD 49,9 bln of VAT, and AMD 5,2 bln of tax liabilities.

At the same time, AMD 4257.4 mln was returned from the state budget for VAT overpayments.