Within the criminal proceedings investigated in the General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee a case of selling goods without providing settlement documents, concealing the turnover and not paying taxes in particularly large amount, committed by an economic entity, was revealed.

Particularly, in the result of large-scale procedural actions conducted in the course of preliminary investigation of the criminal proceeding investigated in the General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee, as well as complex operative-intelligence measures taken by the employees of the Investigation and Operational Intelligence Department of the RA State Revenue Committee and studies conducted by the employees of Tax Information and Risk Analysis Department of the RA State Revenue Committee, data were obtained on the allegation that M.M. being the director and owner of 100 percent of the shares of a company engaged in trade of games and toys through stores named «POPO», which received state registration on March 20, 2018, a person who had actually managed the activities of an individual entrepreneur A.P. acting under the same name and engaged in toys trade in different periods, pursuant to the Article 8 of the RA Law «On Accounting» and the Article 33 of the RA Tax Code, being in charge of organizing the accounting of the company, submitting reports, calculations, other documents and information that are the basis of taxation provided by tax legislation, within the specified period, to the tax authority, calculating taxes correctly and independently, paying on time and complying with other requirements of tax legislation, with prior agreement with his brother – accountant of the same company, S.M., with the intent not to pay taxes, violating the requirements of the Articles 60, 61, 104 and 105 of the RA Tax Code, between August, 2018 and December, 2020, hid the company's tax object. He did not issue control cash register receipts when making sales and did not write off tax bills, entered distorted data in tax calculations, as well as a person actually managing A.P.’s activity as a private entrepreneur, within August, 2018 and December, 2020 hid the private entrepreneur’s tax objects through the latter. As a result, taxes in particularly large amount were not paid to the state budget.

On the base of the sufficient evidence obtained through the criminal proceeding public criminal prosecution was initiated against the company’s director M.M., accountant S.M. and private entrepreneur A.P. according to the Point 2 of the Part 3 of the Article 290 of RA Criminal Code and charge was pressed against them.

M.M., S.M. and A.P. pled guilty, they submitted adjusted tax calculations to the tax authority and declared the previously hidden tax liability of 785,000,000 AMD, 300․000․000 AMD of which on November 8, 2023 they paid to the state budget and the remaining tax obligations were committed to be paid in a short period of time.