In the result of procedural actions conducted in the course of the 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 studies conducted by the employees of Tax Information and Risk Analysis Department of the RA State Revenue Committee a case of another apparent crime - tax evasion in particularly large amount was disclosed.

Particularly, through the criminal proceeding factual data were obtained on the allegation that the persons in charge of the LLC «S․․․» engaged in poultry farming and poultry production, in order to pay less taxes, violating the requirements of the Articles 60, 61, 104 and 105 of the RA Tax Code, from January 2021 to October 2022 inclusive, hid the company’s circulation of about 658.000.000 AMD, they did not write off tax invoices when making sales and entered distorted data in the calculations submitted to the tax authority.

Pursuant to the calculation of tax liabilities, value added tax and profit tax in particularly large amount - 208․386․752 AMD has not been paid to the state budget in the mentioned period.

With regard to the case a criminal proceeding was initiated in the General Department of Investigation of Smuggling and Economic Crimes of the RA Investigative Committee.

Under irrefutable facts obtained within the criminal proceeding the director of the LLC has accepted the circumstance of tax evasion in particularly large amount and has completely recovered the amount of the unpaid tax and calculated penalties, which makes 256.500.000 AMD, in total.