As a result of complex operational and investigative measures carried out by the Investigation and Operational Intelligence Department of the State Revenue Committee, a significant case of tax evasion 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.
In order to implement the received information, the employees of the Investigation and Operational Intelligence Department developed, initiated, and carried out comprehensive operational and investigative measures. They examined electronic data related to the company's activities, internal accounting documents, and information reflecting the actual volumes of operations.
Through a comprehensive study and analysis of the obtained data, as well as cross-referencing with the information available in the tax authority's databases, significant discrepancies were revealed between the company's tax registration and the actual volumes of its operations.
It was found that in 2023-2024, the company did not reflect approximately 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 uncovered facts do not stop there. During the operational and investigative measures, it was also revealed 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.
Thus, preliminary estimates show that the total damage caused to the state as a result of the identified violations amounts to approximately 849 million drams.
Based on the obtained factual data, a report of the crime has been submitted to the prosecuting authority, where a criminal case has been initiated and an investigation is underway.
