Within the criminal proceeding investigated in the General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee another case of selling goods without submitting calculation documents and tax evasion in particularly large amount committed by a business entity, was disclosed.

In the result of large-scale procedural actions conducted in the course of preliminary investigation of the criminal proceeding, operative-intelligence joint measures taken by the employees of the Investigation and Operative Intelligence Department of the RA State Revenue Committee and studies conducted by the employees of Tax Information and Risk Analysis Department of the RA State Revenue Committee, factual data were obtained on the allegation that starting from April 29, 2004 A.G. had been the director of the LLC engaged in import and sale of car oil and other accessories. Pursuant to tax legislation, the latter was in charge of organizing the submission of the company’s accounting to the tax authority within the specified period, reports envisaged by tax legislation, calculations, other documents and information being the basis of taxation, calculating taxes correctly and independently, paying on time and complying with other tax legislation requirements.

The LLC director, with prior agreement with K.B., chief accountant of the same company, with the intent not to pay taxes, violating the requirements of the RA Laws «On Value Added Tax», «Income Tax» and the RA Tax Code, between January, 2017 and April 2019 hid the company’s tax object. When making sales, he did not issue control cash register receipts and did not write off tax invoices, and included falsified data in tax calculations. As a result, tax in particularly large amount, 705․000․000 AMD in total, was not paid to the state budget.

On the base of the obtained sufficient facts public criminal prosecutions were initiated against the director and chief accountant of the company according to the Point 2 of the Part 3 of the Article 290 of RA Criminal Code and charge was pressed against them.

Under irrefutable facts obtained in the result of large-scale investigative and procedural actions conducted in the course of investigation, A.G. and K.B. pled guilty, submitted specified tax calculations to the tax authority and declared the previously hidden tax liability of about 705,000,000 AMD. About 621․000․000 of it was paid to the state budget by them and they committed to pay the rest of tax liabilities within a short period of time.

Preliminary investigation is ongoing.