Employees of the State Revenue Committee (SRC) have uncovered a case of fake tax invoices totaling approximately 3.4 billion drams.
The SRC's press service reports that an operational signal was received indicating that a group of individuals was issuing tax invoices on behalf of an officially registered company without actually supplying goods or providing services.
A pre-developed multi-layered scheme was used. The companies were primarily registered in the names of individuals who lacked financial resources or had previous convictions.
These individuals, lacking documents confirming the purchase of goods, necessary property, technical means, or labor, documented the sale of significant volumes of construction materials and the provision of construction services.
Fake tax invoices were issued on behalf of the organization involved in the initial link of the scheme to economic operators included in this link.
As a result, these companies artificially inflated the amounts eligible for VAT refunds and the expenses deductible from gross income when calculating corporate tax.
As a result of extensive measures taken by the SRC, it was revealed that the company wrote off tax invoices totaling 3.4 billion drams from November 2025 to February 2026, without supplying goods or providing services, causing the state damage of approximately 557 million drams.
A report on this incident has been sent to the Investigative Committee, and a criminal case has been initiated regarding the preparation and submission of falsified documents for the supply of goods and services. A preliminary investigation is underway.
