100.000.000 AMD of Damage Caused to State Recovered by Construction Company
Through preliminary investigation initiated in General Department for Investigation of Economic Crimes and Smuggling of the RA Investigative Committee according to the Point 2 of the Part 3 of the Article 290 of RA Criminal Code a number of circumstances of another case of tax evasion in particularly large amount by an LLC, were found out.
Pursuant to factual data obtained in the result of procedural and evidentiary actions conducted in the course of preliminary investigation, in 2020 the construction company received a construction permit from Yerevan City community for construction of a multi-apartment residential building in the 2-d district, Davtashen. On January 22, 2024 the final act was provided to the company. As of April 18, 2024 registration of ownership of 14 units of property was carried out by the company with a total value of 202,565,000 AMD.
For the months of February, March and April, the mentioned company submitted joint calculations of value added tax and excise tax in which the objects of taxation were hidden; particularly, the bases of VAT taxation resulting from supply of goods by the company, registration of ownership rights to immovable properties were not reflected. As a result, damage in the amount of 246.661 988 AMD was caused to the state.
In the result of measures taken in the course of preliminary investigation, in 2024 100.000.000 AMD of the caused damage was paid to the state budget by the company.
Preliminary investigation is ongoing.
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31.10.24, 11:36Within Framework of Criminal Proceeding Persons in Charge of Food and Non-Food Trading Company Paid 100 Million Unpaid Tax to State BudgetA case of selling goods without issuing settlement documents and not paying taxes in particularly large amount by a business entity was disclosed. -
25.10.24, 17:58Goods Imported from the IRI to the RA for which Customs Fees and VAT not Calculated; Damage Caused to the State in the Amount of 103 Million AMD RecoveredIn the course of preliminary investigation the amount of unpaid fees, in the amount of 103.410.000 AMD in total, was paid to the state budget. -
27.09.24, 16:29Damage in the Amount of 161.870.946 AMD Caused to State through Tax Evasion by CJSC Engaged in Cement Production Recovered within Framework of Criminal ProceedingA number of circumstances of the case of tax evasion in particularly large amount by a CJSC were found out. -
26.09.24, 15:25Price Lower than Amount Actually Received Stated in Real Estate Purchase Contracts; in the Course of Preliminary Investigation Underpaid Tax in the Amount of 431.300.573 AMD Recovered by Construction CompanyDecisions were made to terminate public criminal prosecutions initiated against the mentioned persons based on recovering the damage caused to the state. -
23.09.24, 16:46109.000.000 AMD of Damage Caused to State as a Result of Tax Evasion RecoveredA number of circumstances of the case, as well as the criminal mechanism worked out to evade taxes in particularly large amount by LLC-s, were found out. -
13.09.24, 19:24More than 102 MLN AMD, Concealed from State by Tax Evasion, RecoveredComplex tax inspection was commissioned in the mentioned LLC «M․․․» and some more affiliated organizations. -
16.04.24, 11:42In the Course of Preliminary Investigation Tax Obligation in the Amount of 848 Million AMD Hidden from the State Recovered by Business EntityThey hid the taxation object in the amount of 3.481.104.442 AMD paid in cash to the employees by the company and entered distorted data in monthly calculations of income tax and social remuneration. -
28.12.23, 14:27In the Course of Preliminary Investigation About 621 Million AMD Unpaid Tax Paid to the State Budget by the Director and Accountant of LLC Engaged in Import and Sale of Car Oil and Other AccessoriesAnother case of selling goods without submitting calculation documents and tax evasion in particularly large amount committed by a business entity, was disclosed.