During the preliminary investigation of a multi-episode criminal case being examined under the characteristics of a number of articles of the Criminal Code of the Republic of Armenia in the proceedings of the Investigative Department of the State Revenue Committee of the Republic of Armenia, on the occasion of the apparent crime of failure to pay taxes in particularly large amounts, it was established through the examination of the criminal case initiated under Part 2 of Article 205 of the Criminal Code of the Republic of Armenia and joined to the said criminal case that the person who was the head of the executive body — the general director — of the “Zangezur Copper Molybdenum Combine” company, while directing the profit-seeking entrepreneurial activity organized and carried out by the company, with the aim of not paying taxes in particularly large amounts, through organizations registered in foreign states and considered non-resident and affiliated with him, and through a specially developed and applied program in the name of the latter, carried out transactions for the supply of the company’s product — copper concentrate — at a value significantly lower than the market value, as a result of which the company’s taxable profit was understated and, consequently, taxes and payments exceeding 15,017,640,469 AMD were not paid to the state budget.
On the basis of the combination of sufficient evidence obtained in the criminal case, the former head of the executive body — the general director — of the “Zangezur Copper Molybdenum Combine” company was charged with committing the criminal act provided for by Part 2 of Article 205 of the Criminal Code of the Republic of Armenia — failure to pay taxes in particularly large amounts.
On the basis of the relevant baseline data obtained during the preliminary investigation of the criminal case, on December 29, 2021, an inspection report was drawn up and additional liabilities totaling 15,017,640,469 AMD subject to collection were imposed, which were fully paid to the state budget in 2022.
It is noteworthy that the amount of 15,017,640,469 AMD caused to the state in the form of taxes and payments as a result of the understatement of the company’s actual taxable profit in 2017-2019, together with damages and the criminal case, was restored not at the expense of the operating accounts of the “Zangezur Copper Molybdenum Combine” company, but by the former head of the executive body of the company accused in this criminal case — from his personal funds.
