A case of non-payment of particularly large amounts of taxes by a business entity was revealed in the criminal proceedings being investigated in the main department of investigation of economic crimes and smuggling of the RA Investigative Committee.
The CC informs that as a result of the large-scale operational operations carried out during the preliminary investigation, operative-investigative measures taken by the employees of the RA National Security Service and the RA SRC Investigation and Operational Intelligence Department, factual data was obtained that liquid gas, compressed natural gas and Responsible persons of SP company engaged in retail trade of gasoline, with the help of employees of the same company, in order to avoid paying taxes, in violation of the requirements of the RA Tax Code, hid the company's taxation object in the period from January 2020 to July 2023.
In particular, during sales, they did not provide control cash machine receipts, and they entered distorted data in the tax calculations, as a result of which they did not pay particularly large amounts of taxes to the state budget. On the basis of sufficient evidence obtained in the criminal proceedings, public criminal prosecutions were initiated against six persons under various articles of the RA Criminal Code. In respect of four persons, the prohibition of absence was chosen as a preventive measure, and in respect of two, combined bail and prohibition of absence were chosen.
During the preliminary investigation, the persons of the company submitted to the responsible tax authority the corrected tax calculations, declared the previously hidden turnover and paid 118,000,000 AMD to the state budget.
