In the result of investigative and procedural actions conducted within the framework of the criminal proceeding initiated in General Department for Investigation of Economic Crimes and Smuggling of the RA Investigative Committee on evasion of taxes in particularly large amount a 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.

Particularly, between 2021 and 2022 goods were periodically procured in Georgia and imported into the Republic of Armenia by “A.T.”, “A.”, “H.V.” and “S.” LLC-s, however in the documents accompanying the cargo, they were presented as goods imported from EAEU countries, for which the generated VAT amounts were calculated and paid to the state budget according to the submitted import tax declarations.

Through 16 imports in total, as imports from EAEU countries, a total invoice value of 285,243,187 AMD was declared by the mentioned LLC-s, from which a total of 35,995,418 AMD import VAT was calculated, however the value of the actually imported goods, according to the invoices obtained in Georgia, was 782.955.297 AMD in total, from which a total of 176,714,783 AMD in customs fees had to be calculated and paid to the state budget.

As a result, damage in the amount of 12.527.358 AMD was caused to the state by “A.T.” LLC through 3 imports, damage in the amount of 37.614.235 AMD was caused by “S.” LLC through 7 imports, damage in the amount of 53.906.882 AMD was caused by “H.V.” LLC through 8 imports and damage in the amount of 36.670.890 AMD was caused to the state by “A.” LLC through 6 imports. The amount of the damage caused to the state by the mentioned 4 companies as a result of tax evasion is 140.719.365 AMD in total.

In the course of preliminary investigation in 2024 the persons in charge of the mentioned companies paid 109.000.000 AMD to the state budget.

Preliminary investigation is ongoing.