Within the framework of the criminal proceeding initiated in the First Department of General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee on acting in a concerted and common economic interests, carrying out activities in a special system of taxation (sales tax), concealing the volumes of real sales turnover committed by several companies in 2024, search was conducted at the area located on Azatutyan avenue where computers, including a server computer, were found and taken.

In the result of their digital search commercial program «1C» with information about wholesale transactions made by several affiliated companies was found. In the result of the study and calculation of additional tax liabilities it was found out that between 2012 and 2024 the amount of tax liability without penalties and fines, undercalculated by LLC «M․․․», was 102.258.184 AMD.

With regard to it a criminal proceeding was initiated according to the Point 2 of the Part 3 of the Article 290 of RA Criminal Code, which was combined to the above-mentioned criminal proceeding.

On the base of the obtained facts the investigator submitted motions to the prosecutor to initiate a public criminal prosecution against the former director and founder of LLC «M․․․» (in whose territory the search had been conducted) according to the Points 1 and 2 of the Part 3 of the Article 290 of RA Criminal Code, and against the current director – according to the Point 1 of the Part 3 of the Article 290 of RA Criminal Code. The motions were sufficed.

Decisions were made to arrest the accused – the former director and founder of the company to bring them to court.

On September 3 the latter was arrested, brought to the investigator and charge was pressed against him. On the same day a motion was submitted to the court of first instance of Yerevan to apply detention as a pretrial measure against the company founder which was sufficed, and detention for two months was applied as a pretrial measure against him.

In the course of further investigation the latter gave self-incriminating testimony, pled that the taxes had been underpaid by LLC «M․․․» and expressed willingness to compensate the damage caused to the state.

Later the former director of the company was arrested and brought to the investigative body, who also gave self-incriminating testimony expressing willingness to compensate the damage caused to the state, the current director turned himself also giving self-incriminating testimony.

Corrected calculations were submitted to the tax authority, and 102.259.000 AMD, in total, was paid to the state budget as an additional tax liability amount.

The pretrial measure applied against the founder of the company changed and absence ban was selected as a pretrial measure against him.

Complex tax inspection was commissioned in the mentioned LLC «M․․․» and some more affiliated organizations.  

Preliminary investigation is ongoing.