Under one of the criminal proceedings examined at the Investigative Committee, under the supervision of the Department for Combating Economic Crimes of the Prosecutor General’s Office it was found out that during 2023-2024,  18 companies engaged in the provision of construction and other services included false tax invoices (without real turnover) in the VAT reports of the companies.  As a result of abovementioned activities the companies had an opportunity to formulate VAT debit amount on the unified account as an overfee as well as to evade from the payment of the profit tax by involving false data in the profit tax calculation and declaration of additional deductions, causing damage to the state on particularly large scale.

During April-May 2025, the prosecutor, on his own initiative, initiated a public criminal prosecution against directors of 18 companies under point 2 of part 3 of article 290 and part 1 of article 290 of the Criminal Code (failure to pay taxes on a large and particularly large scale).

Some of the charged persons admitted the charges brought against them and recovered the damage in the amount of AMD 517 million 583 thousand equivalent to USD 1 million 338 thousand caused to the state.

The preliminary investigation is pending.

Notice:  A person charged with any crime shall be presumed innocent until proved guilty in the manner prescribed by the RA Criminal Procedure Code—by the judgment came into legal force.