Company Engaged in Car Import and Export Formulated Car Sale in RF at Price below Cost; Damage Caused to State – 1 billion 727 million AMD Completely Recovered
Through preliminary investigation of the criminal proceeding, investigated in the General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee, according to the Point 3 of the Part 3 of the Article 44-255, the Point 2 of the Part 3 of the Article 290 and the Points 1 and 3 of the Part 2 of the Article 285 of RA Criminal Code, it was found out that a group of people, in order to create overpayments of the VAT debit amount, to evade taxes and to gain material income as a result of it, on June 20, 2022 founded an LLC in the agency of the State Register of Legal Entities of the RA Ministry of Justice. Through this company, without the intention of carrying out entrepreneurial activity, between 26․06․2022 and 13․08․2023 they imported 748 transport means worth 18․700․000․000 AMD, from Germany and the United Arab Emirates.
In order to complete the intention of creating overpayments of the VAT debit amount and tax evasion, in the same period they exported 748 transport means to the Russian Federation. 221 of them were alienated to a Russian company, 527 – to RF citizens, 224 of which were formulated at prices below cost. As a result, 3.565.578.173 debit amount of added value was artificially formed, and in order to obtain the material benefits from the criminal activity that is to receive VAT overpayment, on 20․03․2023 and 02․10․2023 applications in the amount of 279.030.719 AMD and 3․187․749․831 AMD, accordingly, were submitted to the State Revenue Committee.
It was found out that import value added tax in the amount of 1․837․844․902 AMD was paid to the Russian company for the exported 221 transport means, and the damage caused to the Republic of Armenia was 1․727․733․271 AMD.
In the result of comprehensive and proper investigation the damage caused to the Republic of Armenia - 1․727․733․271 was completely recovered.
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