Tax Inspectors Accused of Bribery

The Anti-Corruption Committee of Armenia has initiated a criminal proceeding based on operational-investigative measures which established that the chief tax inspector of the Taxpayer Monitoring Department of the State Revenue Committee received a bribe for illicit acts and negligence during a tax inspection designated for an individual entrepreneur. Together with other tax inspectors, this chief inspector, by prior agreement, abused their office powers and used their influence to the detriment of the legitimate interests of the state.

Specifically, the aforementioned chief tax inspector discovered that individuals without employment contracts were effectively working in the production workshop owned by an entrepreneur engaged in the concrete production sector. Instead of recording the violation, the inspector received a bribe from the entrepreneur to continue the illicit collaboration in this manner. Subsequently, the same official, acting with a group of two other tax inspectors involved in the inspection, prepared and disseminated documents containing clearly false information, which failed to register the fact that at least six individuals employed in the individual entrepreneur's enterprise were registered workers.

As a result, no administrative liability acts were formed in the amount of 1,500,000 AMD, and no fines of the same amount were imposed, causing significant material damage to the state in the form of unrecorded fines. Charges have been brought against the officials of the SRC for receiving bribes, abusing their office powers, and committing official forgery under Articles 435, 441, and 445 of the RA Criminal Code. A measure of restraint has been applied against the chief tax inspector, who has been placed in custody. The entrepreneur who offered the bribe has also been charged. The preliminary investigation has concluded, and the indictment materials have been submitted to the supervising prosecutor for approval and referral to court.