Preliminary investigation of the criminal case initiated on evasion from taxes and other mandatory payments by an entrepreneur was completed in the investigative Division of Shengavit of Yerevan Investigative Department of RA Investigative Committee.
 

Through investigation it was found that from July, 2013 to February. 2014 the entrepreneur registered in Regional Tax Inspectorate of Ejmiatsin carried out profitable commercial activity in one of the night clubs located in Arshakunyats Avenue, Yerevan.  
 

Sufficient evidence were obtained on the allegation that with the intend to evade from taxes, breaching the requirements of the Article 14, Article 85 of RA Labor Code, as well as the Point 5 of Appendix N 8 of RA Law “On Patent Fees”, obviously distorted data were entered in mandatory documents such as reports and calculations or other documents of taxation base.
 

Particularly, from 2013 to 2014 19 factual employees of enterprise have not been registered as employees, as they were to be in the order defined by law, appropriate labor contracts have not been signed with them, income tax of about 11.400.000 AMD has not been calculated and paid to the state budget.
 

According to investigation data the entrepreneur, being a patent fee payer, submitted distorted data to Regional Tax Inspectorate of Ejmiatsin that is instead of 40 square/meter of actual service area he entered data with 10 square/meter less. As a result, the patent fee subject to be paid to the state budget was calculated less than estimated and 225.000 AMD was paid
 

In the result of investigatory and procedural actions, conducted in the framework of the criminal case, sufficient data were obtained on inflicting damage of more than 11.625.000 million AMD to the state by the entrepreneur. Based on the evidence obtained during pretrial proceeding the entrepreneur was charged according to the Part 1 of the Article 205 of RA Criminal Code.
 

The criminal case with the bill of indictment was sent to the prosecutor supervising the legality of the preliminary investigation.
 

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