VIDEO: Cases of Selling Goods Without Invoice Discovered by the Tax Committee

The staff of the Investigation and Operational Intelligence Department of the RA State Revenue Committee has revealed that between 2020 and 2023, 850 tons of sugar and 61 tons of chickpeas imported from the Russian Federation into the territory of the Republic of Armenia by ‘AT. Land’ LLC were sold to various economic operators without any invoice issued in their names. This was reported by the SRC.

In a blatant attempt to conceal the real buyers of the sugar and chickpeas and to cover up the criminal act, the company’s director prepared obviously falsified accounting documents, claiming that he himself, as a private individual, was the buyer of a portion of the goods. According to these documents, the remaining portion was sold at a supposed 97% discount through cash register receipts.

Notably, the company director claimed that he supposedly used 320 tons of sugar to feed his bees and distilled alcohol for disinfecting storage areas. In connection with the particularly large-scale case of tax evasion of about 78 million AMD, the Economic Crimes and Smuggling Investigation Department of the RA Investigative Committee has initiated criminal proceedings.

To uncover the full picture of the crime, the staff of the Investigative Committee and the SRC’s Investigation and Operational Intelligence Department have developed and implemented extensive and varied operational and investigative actions as part of the criminal proceedings. During a subsequent import, the trucks from 'AT. Land' LLC were admitted through the Bagratashen border checkpoint under the operational control of SRC employees. Following customs formalities, the trucks were placed under operational control. Upon reaching Yerevan on the same day, large quantities of sugar were immediately sold to economic operators without invoices.

After these sales, operational-investigative and procedural actions conducted at the buyers' premises yielded evidence that 'AT. Land' LLC had previously also sold large quantities of sugar without any invoices. The investigator of the Economic Crimes and Smuggling Investigation Department of the RA Investigative Committee has submitted a petition to the court to select imprisonment as a preventive measure against the company's director, which has been granted. At the same time, a decision was made to confiscate about 20 tons of sugar imported by 'AT. Land' LLC.