In the framework of the criminal proceedings carried out under Article 285, Part 2, Clause 3 of the RA Criminal Code, the main department of investigation of economic crimes and smuggling of the RA Investigative Committee received data that the organization operating in the territory of the Republic of Armenia generated VAT debit balances, and then in order to get them back from the state, he received tax invoices for the supply of goods from another organization actually related to him, causing a VAT debit amount of about AMD 900,000,000 and took measures to get the debit amounts back.
During the conducted preliminary investigation, the responsible persons presented corrected calculations, and the above debit amounts were directed to the payment of the tax liabilities resulting from these corrections.
