2024-02-13 09:12:31
The Department of Investigation and Operational Intelligence of the RA State Revenue Committee continues its relentless fight against taxpayers who engage in criminal activities under the control of the tax authority in the field of development. Another case of non-payment of particularly large amounts of taxes by a group of persons with prior agreement was revealed.
Thus, the Department of Investigation and Operational Intelligence of the RA SRC Department No. 8 received operational information that the individual A.H., being the real beneficiary, carried out construction in the name of the individual NA at the corresponding addresses of Azatutyan Avenue in Yerevan. activity of construction of apartment buildings and sale of apartments. With a preliminary agreement, during the actual sale of the apartments, they mostly signed contracts for the sale of shared property. In this way, conditions have been created so that distorted data is entered in the annual calculation of income tax and social contribution of an individual, and particularly large amounts of taxes are not paid by hiding the objects of taxation.
Information was also received that the aforementioned persons, in violation of the “On Cashless Operations” and the legal requirements for making transactions in AMD, receive advance payments for the purchase of apartments in cash and foreign currency.
In the course of the necessary operative-investigative measures carried out for the purpose of verifying the operational information received and revealing violations of the requirements of the legal acts granting control powers to the tax authority, it was confirmed that the above-mentioned persons should receive an advance payment of 200 thousand US dollars for the purchase of the apartment in cash and foreign currency from the alleged buyer of the apartment. at the time of payment of the full amount for the purpose of concluding the transaction of sale as a transaction of alienation of share ownership.
On November 13 of this year, for the purpose of buying an apartment at the corresponding address, after the alleged buyer paid the amount in cash and foreign currency, on the basis of the immediately arising reasonable suspicion of having committed a crime, citizens A.H. were arrested and transferred to the investigation and operational intelligence department. and NA. The latter were subjected to a personal search.
Bearing in mind that a particularly large case of non-payment of taxes of around 500,000,000 million AMD was revealed, a report was submitted to the main department of economic crimes and smuggling investigation of the RA Investigative Committee under the relevant article of the RA Criminal Code, also presenting the prepared documents. Arrested persons were also taken there.
Hours after the mentioned crime was revealed, an annual calculation of income tax and social contribution was submitted to the tax authority on behalf of the developer N.A., causing tax liabilities of around 500 million AMD and paying an amount of around 250 million AMD.
The Department of Investigation and Operational Intelligence of the SRC urges those engaged in activities in the field of construction and buyers to exclusively indicate the real values in the contracts when purchasing real estate, and to receive the payable amounts in AMD and cashless. The SRC will continue to use all its tools in order to identify all similar vicious phenomena, to declare these transactions invalid and to hold them accountable.