The 6th Department of the Investigation and Operational Intelligence Department of the State Revenue Committee of the Republic of Armenia received operational information that a company engaged in wholesale activities of vegetable and animal oils and fats in the village of Zovuni, Kotayk region, systematically underdeclares the company's sales turnover, hiding tax liabilities payable to the state budget.
In order to implement the information received, employees of the SRC Investigation and Operational Intelligence Department undertook and implemented complex operational-investigative measures. Electronic data related to the company's activities, internal accounting documents and information reflecting the actual volumes of activities were studied. As a result of studying, analyzing the obtained data and comparing the data available in the tax authority's information database, significant discrepancies between tax accounting and actual volumes of activities were revealed. It turned out that in 2024-2026, the company did not reflect a sales turnover of about 359 million drams in its tax calculations, as a result of which the state budget was not calculated and tax liability of more than 100 million drams was not paid.
As a result, based on the obtained materials, a report was submitted to the Main Department for the Investigation of Economic Crimes and Smuggling of the Investigative Committee of the Republic of Armenia, where criminal proceedings were initiated.
Currently, procedural actions and operational-investigative measures are being carried out to clarify the full circumstances of the incident, the circle of persons involved, to apply criminal-legal measures against them, as well as to fully restore the damage caused by the alleged crime.
The State Revenue Committee urges economic entities to refrain from the vicious phenomenon of including false data in the calculations and reports submitted to the tax authority and underdeclaring sales turnovers.
The Department of Investigation and Operational Intelligence will continue its consistent work to identify and prevent cases of concealment of tax liabilities and tax evasion.
