VIDEO: Some Employees Not Registered in Companies to Avoid Paying Taxes, Says SFS

The Investigative Department of the National Security Service of Armenia has uncovered a new case of economic crime as part of a criminal investigation conducted by the Investigative Committee of the State Revenue Committee (SRC).

According to the press service of the SRC, operational information was received by the National Security Service's Yerevan City Department regarding certain responsible individuals in companies operating in the fields of information technology and computer technology. These individuals were found to register only a portion of their employees as workers to avoid paying taxes and to declare salaries paid to employees at significantly lower amounts in tax calculations.

In response to the received information, employees of the NSS's Yerevan City Department undertook extensive operational and investigative measures. It was established that the actual owners of three companies engaged in the information technology and computer technology sector, registered in the third division of the SRC's Taxpayer Service Department, had, in collaboration with the employees coordinating the work of these companies, failed to officially register several dozen salaried employees between June and September 2022 as required by law.

During the same period, the salaries calculated and paid were not reported in the legally required declarations submitted to the SRC. In addition to the failure to register employees, the responsible individuals of the companies disproportionately declared salaries of registered salaried employees as much lower in the monthly calculations of income tax and social contributions submitted to the tax authorities in order to pay reduced taxes. Based on the information obtained, the assessment of tax liabilities indicated that particularly large amounts of taxes had not been paid to the state budget.

A criminal case has been initiated in the NSS Investigative Department under the relevant article of the Criminal Code, and the investigation has been transferred to the SRC's Investigative Department.

During the course of the investigation conducted by the SRC's Investigative Department, searches were carried out at the business premises of the companies, with the participation of employees from both the NSS's Yerevan City Department and the SRC's Investigation and Operational Intelligence Department based on court decisions. As a result, unregistered salaried employees were documented in violation of legal requirements, and significant documents and electronic devices, including hard drives, storage devices, around 580 computers, 220 mobile phones, and 3 computer servers, were found and seized, which are crucial for the criminal case.