In the fifth department of the main department of investigation of economic crimes and smuggling of the RA Investigative Committee, a number of circumstances of the case of the non-payment of customs fees by the SP company were revealed by the preliminary investigation of the criminal proceedings initiated by the RA Criminal Code, Article 290, Part 3, Clause 2.
As a result of the evidentiary and procedural actions carried out during the preliminary investigation, factual data was obtained that a non-specialized wholesale trade company, which, however, is registered under the name of a foreign legal entity, imported goods from the Republic of Iran to the Republic of Armenia, for which they were not calculated and 103,261,200 AMD customs fees were not paid to the RA state budget, of which 40,761,000 AMD were customs duties, and 62,500,200 AMD were VAT.
On the basis of the obtained sufficient facts, a public criminal prosecution was initiated against the mentioned person, according to Article 290, Part 3, Clause 2 of the RA Criminal Code. According to the decision of the court, detention was chosen as a preventive measure against the latter.
During the preliminary investigation, the company restored to the state budget the amount of unpaid fees of AMD 103,410,000.
A decision was made to stop the public criminal prosecution initiated against the mentioned person on the basis of restoring the damage caused.
