ArmInfo. Employees of the State Revenue Committee (SRC) have uncovered a case involving the use of counterfeit tax invoices totaling approximately 3.4 billion drams, the SRC press service reported.
According to the source, the agency received intelligence indicating that a group of individuals was issuing tax invoices on behalf of a formally registered company without actually supplying goods or providing services. According to the information received, a pre-planned, multi-level scheme was used. The companies were registered primarily in the names of individuals with limited financial resources or with prior criminal records. The latter, lacking documents confirming the purchase of goods, necessary property, technical equipment, or labor, documented the sale of significant volumes of construction materials and the provision of construction services.
On behalf of the organization participating in the initial stage of the scheme, false tax invoices were issued to economic operators included in this stage. These latter, in turn, documented sales to companies engaged in actual operations. As a result, these companies artificially inflated amounts deductible from value-added tax, as well as expenses deductible from gross income when calculating income tax. At the same time, the organization participating in the initial stage of the scheme failed to submit calculations and reports to the tax inspectorate or submitted false data, failing to pay the resulting tax liabilities. Economic operators participating in the intermediate stage, however, generally did not incur tax liabilities due to the existence of amounts deductible. As a result of extensive measures taken by State Revenue Committee employees, it was discovered that the company had written off tax invoices totaling 3.4 billion drams between November 2025 and February 2026, without delivering goods or rendering services, causing the state losses of approximately 557 million drams.
A report on this incident has been sent to the Investigative Committee, and a criminal case has been launched for the preparation and submission of falsified documents for the supply of goods and services. A preliminary investigation is currently underway.
