Within the framework of the criminal proceeding investigated in General Department for Investigation of Economic Crimes and Smuggling of the RA Investigative Committee a case of selling goods without issuing settlement documents and not paying taxes in particularly large amount by a business entity was disclosed.

In the result of large-scale procedural actions conducted in the course of preliminary investigation, operative-intelligence measures taken by the employees of Investigation and Operational Intelligence Department of the RA State Revenue Committee and studies conducted by the employees of the Tax Information and Risk Analysis Department of the RA State Revenue Committee factual data were obtained that the founder and the person actually managing the activities of a food and non-food trading company, with prior agreement with the director of the company, with the intent not to pay taxes, violating the requirements of a number of articles of the RA Tax Code, between March, 2019 and January, 2023 hid the object of taxation of the company; control cash register receipts were not issued when making sales and tax bills were not written off. Distorted data were involved in the tax calculations. As a result, taxes in particularly large amount were not paid to the state budget.

On the base of the obtained sufficient facts public criminal prosecutions were initiated against the founder and director of the company according to the Points 1 and 2 of the Part 3 of the Article 290 of RA Criminal Code and charge was pressed against them.

In the course of preliminary investigation the persons in charge of the company submitted adjusted tax calculations to the tax authority, declared the previously hidden circulation and paid 100.000.000 AMD to the state budget.