Through preliminary investigation conducted within the criminal proceeding investigated in General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee according to the Point 2 of the Part 3 of the Article 290 of RA Criminal Code it was found out and grounded that the director and accountant of the LLC, with the intent not to pay the tax and remuneration in particularly large amount subject to be paid to the state budget, in the reporting period of 2021-2023, declared the funds aimed at the remuneration of the employees of the company in the amount of 5.221.656.663 AMD instead of 8.702.761.105 AMD. So they hid the taxation object in the amount of 3.481.104.442 AMD paid in cash to the employees by the company in the mentioned period and entered distorted data in monthly calculations of income tax and social remuneration for the same periods. As a result, 826.721.142 AMD has not been paid to the state budget, 696.220.888 AMD of which is income tax, 130.500.254 AMD – social remuneration.

Besides, between 2022 and 2023 the latter factually supplied a number of business entities of the Republic of Armenia with goods worth 751.416.036 AMD, in total, however under the name of the same business entities, tax accounts in the amount of 645,540,110 AMD, in total, were written off in the mentioned period, in this way hiding the taxable transactions carried out by the company in the amount of 105,875,926 AMD and entered distorted data in the joint calculations of value added tax and excise tax submitted for the same periods. As a result, value added tax in the amount of 21.175.185 AMD has not been paid to the state budget.

As a result of the above-mentioned, damage of 847․896․327 AMD, in total, has been caused to the state.

On the base of the facts proving the committal of crime by the director and accountant of the company, on 14.03.2024 motions were submitted to the prosecutor on initiating public criminal prosecution against them according to the Points 1 and 2 of the Part 3 of the Article 290 of RA Criminal Code. They were sufficed.

On 14.03.2024 decisions on their arrest were made and on the same day charges were pressed against them.

On 14.03.2024 motions were submitted to court to use detention as a pretrial measure against the director and the chief accountant of the company which were sufficed.

Under the irrefutable facts obtained in the result of s number of urgent procedural and evidentiary actions, the director and accountant of the company pled guilty, as a result a specified report was submitted by the company to the tax authority and the damage in the amount of 847․896․327 AMD caused to the state was fully recovered.

Preliminary investigation is ongoing.