On April 26, 2019, in the result of a large-scale study carried out by State Interests Protection Department of the RA Prosecutor General's Office regarding the activities of Tsaghkadzor ropeway and tax obligations of companies operating the ropeway, the prosecutor of the department has made a decision to initiate a criminal case under Part 2 of Art. 205 and Part 2 of Art. 184 of the RA Criminal Code and send it to the investigative department of the SRC with the view to conduct the preliminary investigation.
In the course of the study it has been found out that the union of legal entities “National Olympic Committee of Armenia “ by the agreement concluded on December 15, 2008 has transferred the ropeway to the trust management of “L “ LLC. According to calculations of the income tax submitted during 2008-2016 by the latter to the tax authority, the income from services envisaged by the RA Law “On Income Tax” in the amount of 1.985.273.178 AMD has not been calculated. In addition to that, the amount of value-added tax (397.054.636 AMD for the same period) which should be paid to the state budget hasn’t been calculated in accordance with Art. 8 and Art. 23 of the RA Law “On Value Added Tax “.
During the preliminary investigation carried out by the investigative department of the RA SRC under the procedural lead of the prosecutor of the Department for Combating Economic Crimes of the RA Prosecutor General's Office on 08.11.2019 a decision has been made in accordance with Part 2 of Art. 205 of the RA Criminal Code and for committing criminal acts envisaged by Point 1 of Part 2 of Art. 184 of the RA Criminal Code, the director of LLC “ L “ A.P. has been involved as an accused. By the sufficient evidence obtained during the preliminary investigation, it has been substantiated that the latter, with the aim of tax evasion, has instructed the company cashiers not to issue a check for money paid by customers or, in case of the demand by customers, to issue it with distorting tax data. As a result, according to the calculations of VAT submitted to the tax authority by the company for 2008-2016, sale volumes for the provision of services haven’t been calculated.
Besides that, the former director of the company, by abusing the trust of responsible people of << National Olympic Committee of Armenia >> deliberately has caused damage.
A. P. is listed as wanted.
Petition for choosing detention as a measure of restraint against him has been presented to the court.
Notice: Every person suspected in or charged with a criminal offense shall be presumed innocent unless proved guilty in the manner prescribed by the RA Criminal Procedure Code and unless the verdict comes into legal force.
