Within the framework of the criminal proceeding investigated in the RA Investigative Committee data were obtained on swindling in particularly large amount committed by the actual owner and actual manager of 3 LLC-s engaged in retail sale of light passenger cars in the result of prior agreement reached by the company’s director and 100% shareholder of the company. In this regard a new criminal proceeding was initiated according to the Point 3 of the Part 3 of the Article 255 of RA Criminal Code. The mentioned two proceedings were combined preliminary investigation of which is conducted in the Department of Investigation of Cases on Special Assignments of the RA Investigative Committee.

In the result of large-scale procedural and evidentiary actions it was fund out that T.H. actually managing the activity of LLC-s “Car importers” and “Union of car importers” engaged in retail sale of light passenger cars and being their actual owner, between 2020-2023 by fraud made a debit amount of 3,868,108,776 AMD in the value added tax unified account from the state budget from which between 2021 and 2022 he actually stole money in particularly large amount - 406.596.400 AMD.

Particularly, intending to commit swindling in particularly large amount by fraud, distorting the real facts T.H. organized the activity of the mentioned LLC-s in a way that an opportunity was provided for individuals to carry out the purchase of cars from abroad with their financial means in the name of the mentioned companies. As a result, a win-win situation was created for both individuals and the company.

Particularly, using such a mechanism the individual paid relatively little tax to the state for customs clearance of the car and an opportunity was created for the company to get back the debited VAT amounts paid by actual individuals for the customs clearance of the cars purchased by them with their means, and imported to the RA, not actually made by the company’s activity which are not subject to return under the conditions that they are made by individuals.

Within the framework of this agreement, on the base of letters of attorney given to individuals by the mentioned companies for a certain commission, between 2020 and 2022 totally 7452 vehicles were imported in the name of the mentioned companies from different countries by individuals. Having a goal to receive a criminal income by cheating through the sale of the imported vehicles 3433 vehicles imported in the name of the LLC-s “Car importers” and “Union of car importers” and actually belonging to individuals, were exported to EAEU countries.

In the process of the sale the prices of the cars were quoted below purchase price thus distorting the data of the real beneficiary of the transaction, the real prices of the sale. In the result of the mentioned actions a tax loss in the amount of 5,699,228,401 AMD was artificially created in the income tax reports submitted to the RA State Revenue Committee by the LLC “Car importers”. In the result of formal export of the LLC-s “Car importers” and “Union of car importers” between 2020 and 2023 refundable debit amounts of 3,868,108,776 AMD were formed in the tax balance.

Then in order to complete the swindling of the VAT debit amount, between 02.04.2021 and 16.11.2022 12 applications on refunding the VAT debit money in the name of the LLC “Car importers”, in each case for about 40 million AMD, were submitted to the RA State Revenue Committee in a simplified procedure and based on them 406.596.400 AMD was transferred to the bank account of the LLC “Car importers”. In this way the mentioned money in particularly large amount was stolen by fraud.

On the base of the mentioned factual data, on March 9, 2023 a motion was submitted by the investigator to the supervising prosecutor to initiate a public criminal prosecution against the actual owner and manager of the mentioned companies according to the Point 3 of the Part 3 of the Article 255 of RA Criminal code which was sufficed by the prosecutor and charge was pressed against him.

On the same day a decision was made to arrest the mentioned person and a motion was submitted to court to choose detention as a pretrial measure against him. It was sufficed.

Preliminary investigation is ongoing.

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