The case of selling goods without providing accounting documents and not paying particularly large amounts of taxes was revealed by the criminal proceedings being investigated in the main department of investigation of economic crimes and smuggling of the RA Investigative Committee.
As a result of the large-scale administrative operations carried out during the preliminary investigation, operative-investigative measures undertaken by the employees of the RA State Revenue Committee's investigation and operative intelligence department, and the studies conducted by the employees of the RA State Revenue Committee's tax information and risk analysis department, factual data was obtained about food and non-food products. the founder of the trading company and the person actually managing the activities, with the prior agreement with the director of that organization, in order to avoid paying taxes, violating the requirements of a number of articles of the RA Tax Code, 2019. from March to 2023 hid the company's tax object in the period between January. did not issue receipts for the control cash register and did not write off tax invoices when making sales. And he entered distorted data in the tax calculations.
As a result, they did not pay particularly large amounts of taxes to the state budget. On the basis of sufficient evidence obtained through criminal proceedings, criminal prosecutions were initiated against the company's founder and director, in accordance with Article 290, Part 3, Clauses 1 and 2 of the RA Criminal Code. and the latter were charged.
During the preliminary investigation, the persons of the company submitted to the responsible tax authority accurate tax calculations, declared the previously hidden turnover and paid AMD 100,000,000 to the state budget. A person accused of a crime is considered innocent until his guilt is proven by a legally binding court verdict in accordance with the procedure established by the RA Criminal Procedure Code.
