2024-03-16 21:50:52
During the preliminary investigation of the criminal proceedings being investigated by the investigative department of the RA State Revenue Committee, a criminal mechanism for fraudulently embezzling large amounts of money from the state budget was revealed.
In particular, a report was received from the SRC Investigation and Operational Intelligence Department to the SRC Investigation Department that in 2022, on behalf of the SP company that carried out interregional cargo transportation activities of automobile transport. on June 30, corrected calculations of income tax and social contribution containing false data were submitted to the tax authority, with which the amounts of income tax previously calculated accurately by the company and paid to the state budget were reduced. As a result, income tax amounts of 63 million AMD were considered overpaid and returned to the unified tax account.
Regarding the case, criminal proceedings were initiated in the investigation department of the RA SRC under the relevant article of the RA Criminal Code.
During the preliminary investigation of the criminal proceedings, information was received that in 2022 In the period from June 11 to July 10, 4 other organizations were submitted to the tax authority in the same way, with false data of income tax and social contribution calculations, as a result of which these companies previously calculated accurately and paid to the state budget, a total of 495 million AMD. the income tax amounts were considered overpaid and returned to the unified tax account.
As a result of large-scale operative-investigative measures and complex investigative activities carried out in criminal proceedings, it was found that the tax calculations with false data of the mentioned organizations were not submitted by their real beneficiaries, but through other companies, the embezzlement of approximately 560 million AMD from the state budget was organized in a pre-planned mechanism. RA citizens H.K. and G.N.
In particular, during the preliminary investigation, it was found that H.K. and G.N., in order to unimpededly realize their criminal intentions and to conceal the crime, before stealing money from the state budget, founded in June 2022 without the intention of carrying out real business activities. 9 companies, as well as opened 23 bank accounts of these companies and in various commercial banks operating in RA under their name.
Then, H.K. and G.N., in order to gain access to the electronic system for receiving tax calculations of the mentioned 5 organizations, forged seals, power of attorney, applications, extracts from the state register of legal entities, and submitted the forged documents to the RA the State Register of Legal Entities of the Ministry of Justice and the Taxpayer Service Department of the RA State Revenue Committee, were registered as the director of organizations and the online authority of the electronic system, on the basis of which they received codes and passwords for accessing the electronic system from the tax authority.
The latter, using fraudulently obtained codes and passwords, accessed the electronic system for receiving tax calculations of those 5 organizations and submitted to the tax authority the corrected calculations of income tax and social contribution containing false data of the companies, with which they reduced the previously calculated income and paid to the state budget by the companies. tax amounts. As a result, the income tax amounts were considered overpaid and returned from the state budget to the unified tax account.
Then, due to the size of the amounts to be returned, in order to avoid tax control and not to appear in the sight of tax officials, the mentioned persons submitted 167 applications to the tax authority to return the income tax amounts from the joint account of partial taxes to the accounts opened by them, on the basis of which the amounts were transferred to those accounts.
Then, in order to hide the criminal origin of the stolen money, H.K. and G.N. circulated the funds in many transactions, including bank accounts and electronic wallets of newly established companies, and managed them in cash. And they did not have the opportunity to dispose of the other part of the money stolen from the state budget, due to the prohibition immediately applied by the body implementing the procedure.
On the basis of the sufficient evidence obtained during the preliminary investigation of the criminal proceedings, decisions were made against H.K. and G.N., according to Article 255, Part 3, Clause 3 of the RA Criminal Code, to initiate a public criminal prosecution.
As a result of the joint and coordinated actions of the investigative, investigation and operational intelligence, anti-smuggling departments of the State Revenue Committee and the employees of the Malatia Department of the Yerevan Police Department, H.K. and G.N. were found, arrested and presented to the body conducting the proceedings. Accusations were presented to the latter under Article 255, Part 3, Clause 3 of the RA Criminal Code, and detention was applied to them as a preventive measure.
The preliminary investigation carried out in the SRC investigation department also obtained factual data that the said persons, as a result of the use of pre-designed bank transfer schemes, hiding and distorting the origin and true nature of the property acquired through criminal means, presented the funds stolen from the state budget as the result of entrepreneurial activity and managed them without hindrance. Thus, the actions of H.K and G.N appear to have the characteristics of a publicly dangerous act provided for by Article 296 of the RA Criminal Code (money laundering), which will be given appropriate legal evaluations during the preliminary investigation.
Operative-investigative measures and investigative actions in the criminal proceedings continue and measures are taken to restore the damage caused to the accomplices involved in the criminal chain and to the state.