Through the criminal proceeding investigated in General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee a case of selling goods by the business entity without providing settlement documents and  not paying taxes in particularly large amount was disclosed.

In the result of large-scale procedural actions conducted, operative-intelligence measures taken by the employees of the RA SRC Investigation and Operational-Intelligence Department and examinations carried out by the employees of the RA SRC Tax Information and Risk Analysis Department, factual data were obtained on the allegation that the director of the company engaged in import and trade of car parts and other accessories, being in charge of organizing the accounting of the company, submitting reports, calculations, other documents and information that are the basis of taxation to the tax authority within the specified period, calculating taxes correctly and independently, and paying them on time, with prior agreement with the accountant of the same company, with the intent not to pay taxes, violating the requirements of the RA Law "On Value Added Tax", RA Law "On Profit Tax" and RA Tax Code, between September, 2016 and January, 2020 hid the company’s taxation object. Namely, while making sales he did not provide cash register receipts and did not write off tax bills, and entered distorted data in the tax calculations. As a result, taxes in particularly large amount were not paid to the state budget.

On the base of the sufficient facts obtained through the criminal proceeding, charge was pressed against the director and accountant of the company according to the Part 2 of the Article 205 of the RA previous Criminal Code (corresponds to the Point 2 of the Part 3 of the Article 290 of RA current Criminal Code).

In the course of preliminary investigation the mentioned persons in charge of the company submitted adjusted tax calculations to the tax authority, declared previously hidden circulation and paid 300.000.000 AMD to the state budget.

Preliminary investigation is ongoing.