In the course of preliminary investigation of the criminal proceeding investigated in General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee a case of not paying taxes in particularly large amount was disclosed; 250․000․000 AMD was recovered to the state budget.

In the result of procedural actions conducted in the course of preliminary investigation, factual data were obtained on the allegation that the director of «A․․․» LLC, engaged in import and sale of sugar, with the intent to underpay taxes, formalized the sale of sugar at significantly lower than market prices under his name, but in fact, without writing off settlement documents, defined by the Tax Code, and at current market prices, realized it to various business entities.

In the result of large-scale procedural actions and operative-intelligence measures taken together with the employees of the RA SRC Investigation and Operational-Intelligence Department, information was received that after importing the sugar batch in the RA, the LLC director supplied "M....." LLC engaged in food products sale in one of the shopping centers of Yerevan without any accompanying document, and through the search of the place of operation, 10 tons of sugar supplied by the director of «A․․» LLC without settlement documents, as well as the computer containing the electronic database of the trading program used in  "M....." LLC was found.

During preliminary investigation, as a result of examination of the documents being the basis for taxation submitted to electronic database and tax authority by the employees of the RA SRC Tax Information and Risk Analysis Department, it was found out that "M....." LLC, in its turn, while making sales in 2020-2023, did not provide cash register receipts and did not write off tax bills, as a result of which hid the circulation and did not pay taxes in particularly large amount.

With regard to the case a new criminal proceeding was initiated in General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee.

The founder and director of "M....." LLC were arrested. Charge was pressed against them according to the Points 1 and 2 of the Part 3 of the Article 290 of RA Criminal Code.

Under undisputable facts obtained through preliminary investigation, the persons in charge of "M....." LLC submitted adjusted tax calculations to the tax authority, declared previously hidden circulation and paid 250․000․000 AMD to the state budget.

Preliminary investigation is ongoing.