Price Lower than Amount Actually Received Stated in Real Estate Purchase Contracts; in the Course of Preliminary Investigation Underpaid Tax in the Amount of 431.300.573 AMD Recovered by Construction Company
In the result of necessary investigative and evidentiary actions conducted within the framework of the criminal proceeding investigated in General Department for Investigation of Economic Crimes and Smuggling of the RA Investigative Committee on evasion of taxes in particularly large amount, as well as measures taken by the employees of State Revenue Committee, significant circumstances of the case of evasion of taxes in particularly large amount by a construction company were found out.
Particularly, in the course of preliminary investigation of the criminal proceeding initiated according to the Point 2 of the Part 3 of the Article 290 of RA Criminal Code it was found out that in right-of-purchase contracts drawn up on the values of units realized from multi-residential-multifunctional buildings constructed in Yerevan, the sale price of the real estate was indicated at a price lower than the amount actually received for the given property by the actual owner and deputy director of the construction company, in this way evading to pay taxes in particularly large amount.
On the base of the obtained evidence charge was pressed against the factual owner and deputy director of the mentioned LLC according to the Point 2 of the Part 3 of the Article 290 of RA Criminal Code.
In the course of preliminary investigation underpaid tax in the amount of 431.300.573 AMD in total was recovered to the state budget by the company.
Decisions were made to terminate public criminal prosecutions initiated against the mentioned persons based on recovering the damage caused to the state.
-
31.10.24, 11:36Within Framework of Criminal Proceeding Persons in Charge of Food and Non-Food Trading Company Paid 100 Million Unpaid Tax to State BudgetA case of selling goods without issuing settlement documents and not paying taxes in particularly large amount by a business entity was disclosed. -
25.10.24, 17:58Goods Imported from the IRI to the RA for which Customs Fees and VAT not Calculated; Damage Caused to the State in the Amount of 103 Million AMD RecoveredIn the course of preliminary investigation the amount of unpaid fees, in the amount of 103.410.000 AMD in total, was paid to the state budget. -
30.09.24, 16:37100.000.000 AMD of Damage Caused to State Recovered by Construction CompanyA number of circumstances of another case of tax evasion in particularly large amount by an LLC, were found out. -
27.09.24, 16:29Damage in the Amount of 161.870.946 AMD Caused to State through Tax Evasion by CJSC Engaged in Cement Production Recovered within Framework of Criminal ProceedingA number of circumstances of the case of tax evasion in particularly large amount by a CJSC were found out. -
23.09.24, 16:46109.000.000 AMD of Damage Caused to State as a Result of Tax Evasion RecoveredA number of circumstances of the case, as well as the criminal mechanism worked out to evade taxes in particularly large amount by LLC-s, were found out. -
13.09.24, 19:24More than 102 MLN AMD, Concealed from State by Tax Evasion, RecoveredComplex tax inspection was commissioned in the mentioned LLC «M․․․» and some more affiliated organizations. -
16.04.24, 11:42In the Course of Preliminary Investigation Tax Obligation in the Amount of 848 Million AMD Hidden from the State Recovered by Business EntityThey hid the taxation object in the amount of 3.481.104.442 AMD paid in cash to the employees by the company and entered distorted data in monthly calculations of income tax and social remuneration. -
28.12.23, 14:27In the Course of Preliminary Investigation About 621 Million AMD Unpaid Tax Paid to the State Budget by the Director and Accountant of LLC Engaged in Import and Sale of Car Oil and Other AccessoriesAnother case of selling goods without submitting calculation documents and tax evasion in particularly large amount committed by a business entity, was disclosed.