Preliminary investigation of the criminal proceeding initiated on tax evasion in particularly large amount committed by the former directors and chief accountant of «Yerevan» medical center was completed.

In the result of large-scale investigative and procedural actions conducted within the criminal proceeding initiated on April 13, 2020 in the General Department of Control over Activity of Territorial Investigative Departments of the RA Investigative Committee, it was grounded that T.T., having held the position of the director of the mentioned medical center between 2006 and 2015, and H.B. having held the same position between 2015 and 2016, having the authority to perform managerial functions in a commercial organization during their term of office, with the intent not to pay taxes in particularly large amount, generated as a result of violation of profit tax, income tax calculation towards the state on the base of an unrealistic financial-economic document made by the chief accountant of the medical center, though involving distorted data in the calculations defined by law, as well as not making calculations and not submitting them to the

tax inspection body of the place of registration, willfully evaded paying taxes in particularly large amount to the state budget, 198.921.594 AMD և 91.576.096 AMD, accordingly.

From 2007 to 2016 the chief accountant of the mentioned medical center, with the intent not to pay taxes in particularly large amount, involved distorted data in the calculations defined by law, as well as did not make calculations and did not submit them to the tax inspection body of the place of registration. As a result of the mentioned actions tax in particularly large amount was not paid to the state budget.

As a result, the directors and the chief accountant of the medical center evaded paying taxes in particularly large amount, 299.255.008 AMD in total, to the state budget.

On the base of the obtained sufficient facts charge was pressed against the mentioned three persons according to the Part 3 of the Article 290 of RA Criminal Code.

Ban in appropriate measures was imposed to the property owned by them.

Preliminary investigation was completed, the materials of the criminal proceeding with the bill of indictment were sent to the prosecutor for approval and referral to court.