ArmInfo.The State Revenue Committee of Armenia revealed a criminal scheme of tax evasion by importers through bankruptcy. The state suffered damage in the amount of about 150 million drams.
According to the press service of the SRC, the Committee regularly received operational information that a number of citizens are importing large consignments of wheat from the Russian Federation to the Republic of Armenia through companies that actually belong to them, but registered in the name of third parties, during which they evade payment taxes on an especially large scale. The latter took advantage of the provision of the Tax Code that taxpayers can pay VAT on goods imported into Armenia from the EAEU until the 20th day of the month following the month of crossing the state border of Armenia. Thus, after importing the goods, without paying VAT at the border, they led the company to bankruptcy before the due date for payment. And since neither movable nor immovable property was registered to the founders- directors of the companies, confiscation in accordance with the law was not carried out, especially large tax obligations to the state remained unfulfilled.
They sold the imported wheat to another company, which later resold the goods to other enterprises at a price significantly lower than the market price. As a result, unequal competitive conditions were created on the grain market.
It turned out that in order to make a profit, 23 subsidiaries were actually created, which were interconnected and imported wheat into the country. As a result of joint operational-investigative measures with the National Security Service, for about 5 months, factual data were obtained that the organizer, not wanting to pay taxes, had developed a criminal scheme for the import of wheat from Russia to Armenia. That is, a person was paid 50% of the tax amount, he registered companies in the name of insolvent and previously convicted persons, and transferred the data to the organizer. The latter imported the goods on behalf of these companies to Armenia without paying any taxes, after which the goods were sold to the company belonging to the organizer in a fictitious deal.
According to the factual data received, the damage caused to the state amounted to about 150 million drams, on the basis of which a criminal case was initiated in the Investigation Department of the National Security Service under the relevant article of the Criminal Code, and a preliminary investigation is being carried out in the Investigation Department of the State Revenue Committee.
During the preliminary investigation, persons suspected of committing the above-mentioned criminal acts were identified, detained and arrested. At the same time, searches of the criminal case were carried out at about 3 dozen addresses, as a result of which documents and items of importance in the criminal case were confiscate
