Through preliminary investigation of the criminal proceeding investigated in the General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee, cases of export and export attempt of large consignments of undeclared tobacco, tax evasion in particularly large amount were disclosed.
 

In the result of the operative-intelligence measures taken by the employees of the RA State Revenue Committee it was found out that on April 4, 2022 in the result of customs inspection at Gogavan-Privolnoye customs clearance of the eastern customs department of the RA State Revenue Committee 25 boxes of “Armada” type and 25 boxes of “Gamma” type undeclared cigarette were found in the truck of “DAF” make. "Ar.Tobaco" CJSC was mentioned on the boxes as the producer.
 

Besides, on April 22, 2023 the goods in 7 trucks in the cargo plane of “Il 76” and parked next to it at the area of “Erebuni” airport were inspected. As a result, 980 boxes of “Classic”, “Panorama”, “Bleck”, “Armada”, “Tigranakert” type of cigarettes without excise stamps were found and "Ar.Tobaco" CJSC was mentioned as the producer of the goods.
 

As a result, damage of 188.397.650 AMD was caused to the state by "Ar.Tobaco" CJSC.
 

Besides, in the result of operative-intelligence measures data were obtained on the allegation that on March 5, 11 2023, at the customs office of Yerevan customs service center two natural persons declared the export of 19.405 kg and 20.240 kg of fresh apple, respectively, on June 7, 2023 another natural person declared 16,684 kg – 1500 boxes of fresh cherries to EAEU member Russia, under the names of various recipient companies. In the result of stopping the relevant trucks in Verin Lars checkpoint and inspecting them by the RF Customs authorities it was found out that under the apples and cherries filled in boxes there were cigarettes of “Armada”, “Gamma”, “Panorama” brand names, without excise stamps, produced by "Ar.Tobaco" CJSC, the total quantity of which was 53.399 blocks and 533 990 boxes.
 

Considering that no settlement document had been issued for the mentioned consignments, no appropriate supply had been formulated, the state was caused damage of 205.311.145 AMD, in total, as a result of undercalculation and payment of VAT and excise tax by "Ar.Tobaco" CJSC.
 

Pursuant to the data available in information databases of the RA State Revenue Committee, cigarettes with settlement documents have never been supplied by "Ar.Tobaco" CJSC at the RA area.
 

Several criminal proceedings, initiated with regard to the above mentioned cases in the RA State Revenue Committee, as well as in the RA Investigative Committee according to the Point 2 of the Part 3 of the Article 290 of RA Criminal Code, have been combined in one proceeding preliminary investigation of which is currently conducted in the General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee. Taking the volume, the necessity to provide the impartial and comprehensive investigation into consideration, an investigative group has been formed.
 

On June 23, 2023 search was conducted at the activity place of "Ar.Tobaco" CJSC. As a result it was found out that the company registered in the RA is engaged in cigarette production.
 

On the same day, based on the facts obtained through investigation, the investigative body submitted a motion to the prosecutor to initiate a public criminal prosecution against them according to Points 1 and 2 of the Part 3 of the Article 290 of RA Criminal Code. It was sufficed.
 

The owner and director of the company were arrested to be brought to court.
 

The Court of first instance of Yerevan sufficed the motions submitted by the investigative body and detention for 2 months was chosen as a pretrial measure against them.
 

Preliminary investigation is ongoing.
 

Note; Everyone charged with alleged crime offence shall be presumed innocent until proved guilty according to law.