In the result of comprehensive investigation conducted in General Department of Investigation of Particularly Important Cases of the RA Investigative Committee it was found out and grounded that the LLC engaged in wheat import, flour production and sales sold wheat, flour and other cereals to several people and companies without compiling relevant invoices. In order to legalize the deficit of flour and wheat caused by the mentioned actions from 9 April, 2018 to 1 February, 2019 tax invoices “without goods” were withdrawn by the LLC in the name of a number of entrepreneurs.

Pursuant to data obtained through investigation, within the comprehensive tax audit conducted from 17, February to 18 March, 2020 in the mentioned company two chief tax inspectors of the RA State Revenue Committee finding out that tax invoices had been withdrawn by the LLC in the name of five companies which had ceased activity and having doubts that they were “without goods”, on 17, February, 2020 they carried out an inventory at the LLC workshop located in Ejmiatsin town. As a result, it was found out that there was a deficit of wheat and flour of 192.386.284 AMD, in total, as compared to the accountancy data and the inspectors told about it to the participant of the calculations - the LLC director carrying out the company’s accountancy.

The director of the LLC engaged in wheat import, flour production and sales being informed about it and having fears that besides the deficit, the above-mentioned deals of “without goods” could also be found out during the audit, informed the LLC director carrying out accountancy of the company about his intention to give bribe for not recording the violations found by the inspectors of the State Revenue Service. The LLC director carrying out accountancy through phone calls organized the meeting of the LLC director and tax inspectors in his office asking in her turn to meet and discuss before compiling the invoice.

During the meeting held on 3 March, 2020 in the mentioned office the inspectors required money in particularly large amount – 30.000 USD tantamount to 14.807.400 AMD as a bribe not to do actions within their competencies in favor of the LLC director. The latter accepting the offer told that he couldn’t give the required amount at once. He asked to pay it part by part – by 10.000 USD promising to give the first part on the day when he would receive the zero audit invoice. Agreeing with the offer one of the inspectors induced the LLC director carrying out the company’s accountancy to compile a new inventory invoice dated 19 February, 2020 and to mention the company balance corresponding to the accounting data in order to cover up the deficit, accordingly not to record it and based on it not to fine the company.

Within the criminal agreement on receiving bribe from LLC director the employees of the RA State Revenue Committee did not carry out their service duties, abusing their official position against service interests and on 19 March, 2020 compiling the invoice which was an official document they did not mention about the deficit found in the result of the audit and the fine of 96.193.142 AMD to be applied. Instead, they introduced fake data on not finding any violations thus causing significant amount to legal interests of the state.

After compiling the mentioned invoice on 20 March, 2020 one of the inspectors met the LLC director on the 15^th km section of Yerevan-Sevan road to give the invoice to the latter to sign and to receive a part of the bribe. The LLC director gave him the part of the bribe amount – 4.000.000 AMD and the latter gave him the audit invoice on not finding any violations. Immediately after giving the bribe amount the LLC director and one of the inspectors were caught by the employees of the RA National Security Service.

On the base of the obtained sufficient evidence charge was pressed against one of the tax inspectors according to the Part 2 of the Article 308, the Part 1 of the Article 38-325, the Part 1 of the Article 314 and the Point 2 of the Part 4 of the Article 311 of RA Criminal Code, against the other tax inspector – according to the Part 2 of the Article 308, the Part 1 of the Article 314 and the Point 2 of the Part 4 of the Article 311 of RA Criminal Code and against the LLC director - according to the Point 1 of the Part 3 of the Article 312 of RA Criminal Code. Signature not to leave was chosen as a pretrial measure against them.

The part on the mentioned three defendants was separated in a separate proceeding, preliminary investigation was completed and the criminal case with the bill of indictment was sent to prosecutor supervising the legality of preliminary investigation.

Note; Everyone charged with alleged crime offence shall be presumed innocent until proved guilty according to law.