According to the Analysis of Summarized Indices of Largest Taxpayers' Monitoring conducted at 343 largest taxpayers in December 2010 by the State Revenue Committee, the largest taxpayers paid AMD 14.7bln to the RA state budget in December 2010 that made 42% of the total tax revenues.

As of January 1, 2011, taxpayers’ overpayments amounted to AMD 69.1bln.

At the same time, AMD 4,051.4mln were returned from the state budget for VAT overpayments.