State Revenue Committee Clarifies Pashinyan's Order to Close Store

The State Revenue Committee has presented information regarding the operational-investigative measures and tax administration carried out against a taxpayer as mentioned by Armenian Prime Minister Nikol Pashinyan during the Government meeting on December 18.

As per the decision made by the head of the Investigative and Operational Intelligence Department of the SRC on September 12, 2024, comprehensive operational-investigative measures were undertaken against the company 'N.S.' As a result, it was revealed that there was a tax liability of 95.7 million AMD that was not accounted for or paid from the shadow turnover present in the company.

Additionally, during the conducted operational-investigative measures, information was obtained that the company had attempted to smuggle 97 different types of mobile phones, which was thwarted. The total amount for the customs clearance of these goods was 6.9 million AMD.

Within the framework of the operational-investigative measures, it was also discovered that the company continued to conduct part of its activities under another taxpayer's name in order to benefit from 'favorable' tax conditions. As a result, the state suffered damage in the amount of 64.5 million AMD.

Considering the above, a report was submitted to the Investigative Committee of Armenia on October 18, 2024, regarding apparent criminal offenses. A criminal case was initiated on October 22 under Article 290, Part 3, Clause 2 of the Criminal Code of Armenia. During the searches conducted within the framework of this criminal case, 90 pieces of 'Apple iPhone 16' mobile phones were discovered, for which the company did not possess legal import or acquisition documents. Furthermore, it was determined that 277 mobile phones legally imported by the company had been sold without documentation.

Based on newly revealed factual data, the SRC's Investigative and Operational Intelligence Department staff calculated the unpaid tax liabilities, amounting to 46.1 million AMD, which was then forwarded to the Investigative Committee of Armenia.

In October 2025, further operational information was received indicating that the company continued to underreport its actual economic activity volumes. Therefore, according to the decision made by the head of the SRC's Operational Intelligence Department on October 28, 2025, comprehensive operational-investigative measures were undertaken against the taxpayer, which are currently ongoing.

Regarding tax administration results, since its registration date on May 10, 2019, the company has undergone 23 thematic inspections resulting in fines of 5.8 million AMD, of which 4.2 million AMD was in 2025. Simultaneously, two comprehensive inspections were conducted, one finished while the other is still ongoing. The report of the completed inspection recorded a fine of 250,000 AMD, and corrected calculations of 2.5 million AMD were also presented during the inspection. The ongoing comprehensive tax inspection was based on a decision from the investigator within the initiated criminal case. The inspection is currently suspended pending further inquiries.

Utilizing analytical tools, four reports were composed concerning potential unreported inventory and related violations based on the assumption of mutual agreements during the years 2022-2024, which have led to the initiation of a criminal case.

The SRC reminds that tax inspections under tax supervision are planned based on risk-based tax inspection systems. Taxpayers subject to inspections are evaluated based on previously developed risk criteria, directing inspections towards the sectors and taxpayers deemed more high-risk.

It should be noted that the selection of risky taxpayers is based on information available in the SRC’s information databases as well as information obtained from third parties. Individual studies of taxpayers’ compliance consider the data submitted to tax authorities by them as well as the information published on their websites.

Simultaneously, the State Revenue Committee continues to carry out targeted and consistent work among economic operators to enhance tax discipline and the effectiveness of tax administration, as well as to improve compliance with tax obligations.

Recall that during the Government meeting on December 18, it was mentioned that recently some representatives from the Prime Minister's office had gone to a store and were told, 'If you pay cash, the price is different; if you use a card, it’s another price.' He ordered the closure of that store.