SRC Investigation and Operational Intelligence Department received operational information that the company providing hotel services and public catering in Tsaghkadzor city is hiding the true amounts of taxes to be paid. In order to avoid paying taxes, in the monthly calculations of income tax and social contribution, as well as value added tax and excise tax submitted to the SRC, the company includes distorted data on the real amounts of funds directed to the remuneration of employees, as well as the real sales turnover.

“In the course of extensive operational and investigative measures, it was found that the company did not calculate and did not pay a total of 78.4 million AMD in taxes and fees by entering apparently distorted data on the funds directed to the remuneration of employees and sales turnover in the calculations that are the basis for taxation submitted to the tax authority during the years 2023-2026. In particular, in the monthly calculations of income tax and social contribution submitted by the company to the tax authority during the years 2023-2026, the funds directed to the remuneration of employees were indicated as around 190.2 million AMD, while according to the information received, it amounted to more than 340.4 million AMD in the same period.

In addition, it was found that the actual turnover of public catering services by the company in the period from January 1, 2026 to June 15, 2026 was about 237.5 million AMD, while the company’s fiscal income during the same period was about 136.5 million AMD.

As a result of operative-investigative measures, a report was submitted to the main department of economic crimes and smuggling investigation of RA Investigative Committee, where criminal proceedings were initiated.

The State Revenue Committee urges all taxpayers to refrain from cases of non-documentation of economic transactions in the prescribed manner, and for this purpose, the SRC investigation and operational intelligence department will be consistent in finding out the true circumstances of the data reflected in the settlement documents on economic activity,” the message says.

Notice: the person accused of a crime is considered innocent until his guilt is proven in accordance with the procedure established by the RA Criminal Procedure Code, by a legally binding court verdict.

—