24.01.2023 | Director of LLC submitted false data in the tax calculation reports: the latter failed to pay AMD 66 000 000 to the state budget

N.N., Director of “El-AN” Limited Liability Company, included obviously false data in the accounting reports of the company submitted to the tax authorities for the purpose of not paying taxes in particularly large amounts: as a result the latter failed to pay AMD 66 030 178 to the state budget.


Besides, during 2018 and 2019 the deductible expenses from the gross income amounted to AMD 74 818 704 and AMD 205 694, however, N.N. presented the deductible expenses from the gross income according to the calculation of 2018 profit tax—AMD 131 030 745 and calculation of 2019 profit tax—99 845 150. As a result, N.N. violating several articles of the RA Tax Code, showed less taxable profit of the Company during the specified period —failed to pay AMD 26 523 352 to the State Budget during 2018 and AMD 22 076 886 during 2019. He failed to calculate and pay to the state budget the value added tax in the amount of AMD 17 429 940 for May, August, October, November, December 2018 and April 2019.


Taking into consideration the abovementioned fact, on June 27, 2022 charges were brought against N.N. under part 2 of article 205 of the RA Criminal Code in the Investigative department of the State Revenue Committee. Signature not to leave was chosen as a measure of restraint.


Necessary investigative operations are carried out under the prosecutorial supervision. They also appointed forensic accounting expert examination. 


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.