As a result of complex operational and investigative measures carried out by the employees of the Investigation and Operational Intelligence Department of the State Revenue Committee, a case of tax evasion in particularly large amounts has been uncovered:
Operational data indicated that one of the sports and wellness complexes operating in Yerevan systematically underreported its income, significantly reducing its tax obligations to the state budget:
To implement the received information, the employees of the Investigation and Operational Intelligence Department of the State Revenue Committee developed, initiated, and carried out complex operational and investigative measures. They examined electronic data related to the company's activities, internal accounting documents, and information reflecting the actual volumes of its operations:
As a result of a comprehensive study of the obtained data, analysis, and comparison with data available in the information bases of tax authorities, significant discrepancies were revealed between the company's tax accounting and the actual volumes of its operations:
It was found that in 2023-2024, the company did not reflect an estimated turnover of about 2.6 billion drams in its tax calculations, resulting in more than 832 million drams in tax obligations not being calculated and paid to the state budget:
However, the revealed facts did not stop there. During the operational and investigative measures, it was also established that part of the company's activities was formally carried out through legal entities registered in the names of former employees, which operated under a special taxation system:
As a result of applying this mechanism, about 158 million drams of turnover was excluded from the VAT calculations submitted by the company, resulting in more than 17 million drams in tax obligations not being paid to the state budget:
Thus, preliminary calculations indicate that the total damage caused to the state due to the identified violations amounted to approximately 849 million drams:
Based on the factual data obtained, a report of the crime has been submitted to the prosecuting authority, where a criminal case has been initiated and an investigation is underway:
The Investigation and Operational Intelligence Department of the State Revenue Committee continues its consistent fight against all manifestations of the shadow economy:
