“Yans” restaurant complex caused a loss of 1 billion 16 million drams to the state. CC:

Necessary investigative actions are being taken in the criminal case being investigated in the proceedings of the investigative department of the city of Yerevan of the Investigative Committee of the Republic of Armenia in order to find out all the circumstances of the case of apparent abuses recorded in the “Selena” SP company.

The RA Investigative Committee informs that as a result of the multi-faceted investigation, sufficient data has been obtained, especially regarding the evasion of tax obligations in large amounts.

Earlier, we informed that in 2017, the management of “Yans” restaurant complex, owned by “Selena” LLC. internal checks were carried out, as a result of which materials on financial abuses, apparently allowed by the company’s accountant and manager, were sent to law enforcement agencies. A criminal case was initiated in connection with the incident, with which the preliminary investigation is carried out in the proceedings of the investigative department of the RA Criminal Investigation Department of Yerevan.

As a result of large-scale investigative operations carried out in order to ensure a comprehensive, objective and complete investigation, data was obtained regarding other criminal manifestations, as a result of which the damage caused to the state, according to preliminary calculations, is 1 billion 163 million 516 thousand 352 AMD.

In particular, “Selena” SP company, registered in department #1 of the RA SRC HSA, implemented a profit-seeking commercial activity at #76 (74) Teryan street in Yerevan city, that is, in the “Yans” complex operating at the mentioned address, it implemented a public catering activity, which included a restaurant, a music club and a seasonal open-air cafe, the area of ​​which is the actual service hall, since 2013, has exceeded 600 square meters.

According to the investigation, in order not to pay particularly large amounts of taxes paid to the state budget in accordance with the law, the SP company, instead of operating in the field of general taxation, actually operated as a patent tax payer, not being a patent fee payer in accordance with the 4th point 1.1 of the RA Law “On Patent Fees” Annex No. 4 of the RA Law “On Patent Fees”. 2014 from April to 2018 including the month of May, the company submitted incorrect data to the tax authority regarding the public food service area, that is, statements about being a license fee payer for less square meters and, violating the requirements of the tax legislation, entering an obviously false data in the 2014 profit tax calculation, not submitting the profit tax calculation for 2015-2017 in accordance with the law and within the time limits, 2014-2018. 2014 for entering obviously false data in the income tax calculations submitted for from January to 2018 May including monthly VAT calculations and 2015-2018. Avoid paying particularly large tax liabilities by not submitting annual VAT statements. According to preliminary calculations, the state suffered a loss of AMD 1,163,516,352.

On the basis of the new factual data obtained in the criminal case, a new criminal case was initiated today regarding the case of tax evasion in particularly large amounts, according to part 2 of Article 205 of the Criminal Code of the Republic of Armenia.

It should be noted that as a result of the multi-faceted investigation conducted in the criminal case being investigated by the investigation department of Yerevan regarding the case of apparent abuses recorded in “Selena” SP company, earlier data were obtained regarding other apparently criminal manifestations as well. In particular, in the area of “Yans” restaurant complex, in the residences of S. Karapetyan, the director of “Selena” SP company, and R. Beglarian, the actual owner of “Selena” LLC, as a result of searches in the latter’s garage, among other valuable items, a particularly large amount of cash was found: 1,110,400 US dollars, 35,000,000 AMD, 230,500 euros, which was handed over to the Central Bank, until the investigation will clarify their origin.

Bearing in mind that R. Beglaryan’s husband, V. Ghazaryan, according to the official website of the ethics committee of high-ranking officials, from June 19, 2008 to June 2018. On May 17, he became a high-ranking official, therefore, according to the Law of the Republic of Armenia “On Public Service”, he was obliged to submit property and income declarations to the ethics committee of high-ranking officials in accordance with the law. However, in the declarations of both V. Ghazaryan and his wife, R. Beglaryan, there were no notes regarding the particularly large amounts of cash and valuables found during the search, and based on the obtained data, a criminal case was initiated by the decision of the SCR investigator of the Investigation Department of Yerevan city, under Article 310.1 and Part 2 of Article 314.3 of the RA Criminal Code, which, according to the investigative authority, sent RA special investigative service.

The preliminary investigation of the criminal case being investigated in the investigation department of the city of Yerevan of the RA Investigative Committee continues. We will inform you additionally about the procedural decisions made in the criminal case based on the combination of factual data and evidence.