Necessary investigatory actions are ongoing within the criminal case investigated in the proceeding of Yerevan Investigative Department of the RA Investigative Committee to find out all circumstances of apparent abuses recorded in “Selena” LLC. In the result of comprehensive investigation sufficient data were obtained on evasion from taxes in particularly large amount.

It was earlier informed that internal audits were conducted in «Yans» restaurant complex which belonged to «Selena» LLC. As a result, materials on financial abuses allegedly committed by the accountant and the manager of the company were sent to law enforcement bodies. A criminal case was initiated preliminary investigation of which is conducted in the RA IC Yerevan Investigative Department.

In the result of investigatory actions of great volume conducted to provide the comprehensive, complete and objective investigation data were obtained on other criminal manifestations and pursuant to initial estimates the damage caused to the state is 1 milliard 163 million 516 thousand 352 AMD.

Particularly, “Selena” LLC registered in Taxpayer Service Department of the RA State Revenue Committee implemented profit making commercial activity at 76 (74), Teryan Street, Yerevan that is implemented public catering activities in “Yans” complex operating at the mentioned address which involved a restaurant, a musical club and a seasonal outdoor café the surface of the actual areas of which exceeded 600 square meters.

According to investigation data, in order not to pay the taxes in particularly large amount to be paid to the state budget as prescribed by law, instead of acting in the common tax field the LLC which was not a license fee payer as envisaged by the sub-point 1.1 of the point 4 of the appendix 8 of the RA Law “On License Fees” /it was in force until 01.01.2018/ acted as a license fee payer. From April, 2014 to May, 2018 wrong data on public catering service surface were submitted to the tax body by the company that is statements on less s/m as a license fee payer were submitted. Violating the requirements of tax legislation, entering obviously false data into the profit tax calculation of 2014, not submitting profit tax calculation for 2015-2017 in terms and procedure prescribed by law, entering obviously false data inտօ calculations of profit tax for 2015-2017, by entering  false data inտօ profit tax calculations for 2014-2018, not submitting VAT monthly calculations from January, 2014 to May, 2018 and not submitting VAT annual calculations from 2015 to 2018 evaded from taxes in particularly large amount. Pursuant to initial estimates damage of 1.163.516.352 AMD was caused to the state.

On the base of the actual data obtained through the criminal case a new criminal case was initiated today on evasion from taxes in particularly large amount according to the Part 2 of the Article 205 of RA Criminal Code.

Let us mention that in the result of comprehensive investigation conducted within the criminal case investigated in Yerevan Investigative Department on apparent abuses in “Selena” LLC data had been obtained on other apparent criminal manifestations. Particularly, in the result of searches conducted at the area of “Yans” restaurant complex, in the residences of the director of “Selena” LLC S. Karapetyan, factual owner of “Selena” LLC R. Beglaryan, in the latter’s garage, in addition to other valuable items, money in particularly large amount -1.110.400 USD, 35.000.000 AMD, 230.500 Euros was found which was deposited to Central Bank until its source is found through investigation.

Considering that according to the official website of Ethics Commission for High-Ranking Officials R. Beglaryan’s husband V. Ghazaryan was a high-ranking official from June 19, 2008 to May 17, 2018, in accordance with the RA Law “On Public Service” he was obliged to submit declarations about property, income to the Ethics Commission for High-Ranking Officials. However, there were not any notes on the above-mentioned valuable items and money in particularly large amount found through searches either in V. Ghazaryan, or the latter’s wife – R. Beglaryan’s declarations. On the base of the obtained data, by the decision of investigator of particularly important cases of Yerevan Investigative Department a criminal case was initiated according to the Article 310.1 and the Part 2 of the Article 314.3 of RA Criminal Code. The criminal case was sent to the RA Special Investigatory Service according to investigatory subordination.

Preliminary investigation of the criminal case investigated in the proceeding of Yerevan Investigative Department of the RA Investigative Committee is ongoing. Additional information about procedural decisions made on the base of actual data and evidence obtained through the criminal case will be provided.

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