As a result of the large-scale investigative actions taken in the criminal case under investigation in the main department of the RA Investigative Committee, abuses were revealed during the funeral rites and funeral services, and their mechanism was clarified.

According to the preliminary investigation, the management of “REQUIEM” SP company, which provides funeral rites and funeral services, included false data regarding profit, turnover, income in the calculations submitted to the tax inspectorate during 2014-2016, apparently avoiding the full fulfillment of tax obligations.

Thus, according to the obtained factual data, the director of the company, in order to avoid the payment of taxes, violating the requirements of Article 4, Part 3 of the RA Law “On Turnover Tax”, Article 7 of the same law and Article 6, Part 2 of the RA Law “On the Specifics of Accounting and Payment of Indirect Taxes between RA and EAEU Member States”, 2014-2016. during the period, the territorial tax inspectorate presented obviously false data regarding the company’s activities.

It is:

– 2015-2016 for the reporting periods, the tax inspectorate submitted only turnover tax calculations, while for the same period, according to the established procedure, it should have also submitted calculations for profit tax and value added tax.
– 2014 The sales tax calculation for the 4th quarter understated the company’s sales tax turnover. 
– 2016 In March, in the import tax declaration submitted to the tax inspectorate for goods imported from the EEU member state, the taxable base of value added tax was not specified, and the amount of value added tax payable for imported goods was not calculated and paid.

At the same time, in violation of the requirements of the Law of the Republic of Armenia “On Income Tax” and the order “Recording the fact of not formalizing the hiring of an employee in writing in the manner prescribed by the legislation of the Republic of Armenia” adopted by the Government of the Republic of Armenia on 25.07.2013 No. incomes paid and amounts of tax withheld from those incomes.

According to the conclusion of the forensic accounting examination, the damage caused to the state was estimated at AMD 15,267,217, including penalties and fines.

With the combination of the obtained sufficient evidence, the founder-director of the SP company was charged under the 1st and 2nd points of Article 205, Part 1 of the RA Criminal Code. During the preliminary investigation, the damage caused to the state was partially recovered in the amount of 6.7 million drams, and the rest will be paid in accordance with the schedule to be concluded with the tax authority.

The investigation in the criminal case has been completed.