In the field of construction materials production, the State Revenue Committee has uncovered cases of particularly large-scale violations.
13-07-2026 13:40 Armenia Press release
The Investigation and Operational Intelligence Department of the RA State Revenue Committee received information that there may be cases of tax evasion, underreporting of sales turnover, and reducing tax liabilities through non-commodity transactions by economic operators engaged in the construction materials production sector.
To utilize the received information, multi-phase operational-intelligence measures were developed, undertaken, and implemented by the employees of the Investigation and Operational Intelligence Department.
As part of these measures, an operational-intelligence measure was conducted covertly, during which the routes of trucks leaving the cement production facility in the Ararat region were mapped, registration numbers were identified, and supply directions were determined. Subsequently, the obtained data was cross-referenced with the tax invoices issued by the company and the information available in the tax authority's databases. It was precisely this cross-referencing that revealed the actual scale of violations. Specifically, it was recorded during external observation that 101 trucks left the factory premises on the same day, of which tax invoices had not been issued for 35 of the supplies. In just one day, cement worth approximately 43.2 million drams was supplied without the corresponding accounting documents, resulting in an estimated shortfall of around 7.2 million drams in value-added tax for the state budget.
Operational-intelligence measures continued with the examination of the entire supply chain of the company. As a result of the analysis and cross-referencing of the factual data obtained, there were also reasonable suspicions that purchases of diesel fuel worth around 1.2 billion drams had been documented with possible non-commodity tax invoices. Subsequently, these documents were used to reduce the taxable base for value-added tax accounting and profit tax. As a result of these actions, the state suffered damage of approximately 442 million drams. During the comprehensive operational-intelligence measures, possible tax violations were also revealed in the activities of another concrete production company owned by the same owner operating in Yerevan and the Kotayk region.
It was found that the company had not reflected the sale of concrete worth around 73 million drams in its tax records, resulting in damage of more than 23 million drams to the state. Additionally, data was obtained indicating that the company had documented possible non-commodity purchases worth around 49 million drams, which preliminarily resulted in further damage of about 23 million drams to the state. Based on the revealed facts, reports on the crimes have been submitted to the prosecuting authority, where criminal proceedings have been initiated, and an investigation is underway.
The Investigation and Operational Intelligence Department of the RA State Revenue Committee continues its consistent fight against the shadow economy, tax violations, and all manifestations of tax evasion by utilizing the operational-intelligence tools provided by legislation, revealing the mechanisms of tax evasion, and taking necessary measures to ensure the full collection of state budget revenues and the effective protection of the state's financial interests.
* This text was automatically translated by Artificial Intelligence (AI).
ENGLISH
