According to the Analysis of Summarized Indices of Major Taxpayers' Monitoring involving 440 major taxpayers, in March 2011 by the State Revenue Committee, the major taxpayers paid AMD 20,3 bln to the RA state budget in March 2011 that made 60,1% of the total tax revenues.

As of April 1, 2011, taxpayers’ overpayments amounted to AMD 92,9 bln.

At the same time, AMD 1833.9 mln were returned from the state budget for VAT overpayments.