The State Revenue Committee has uncovered a hidden tax liability of approximately 78 million AMD in a hotel complex.
31-07-2026 13:00 Armenia Press release
The State Revenue Committee's Investigation and Operational Intelligence Department received operational information regarding a company providing hotel services and public catering in the city of Tsaghkadzor, which is allegedly concealing the actual volumes of taxable income. In order to evade taxes, the company is reportedly entering distorted data in the monthly income tax and social security contributions submitted to the State Revenue Committee, as well as in the unified calculations for value-added tax and excise tax, regarding the actual amounts allocated for employee remuneration and the actual turnover from sales. This was reported by the State Revenue Committee of the Republic of Armenia.
As a result of extensive operational and investigative measures, it was found that the company did not calculate and did not pay approximately 78.4 million AMD in taxes and payments by entering distorted data regarding the amounts allocated for employee remuneration and sales turnover in the calculations submitted to the tax authorities for the years 2023-2026. Specifically, in the monthly calculations for income tax and social security contributions submitted to the tax authorities during the years 2023-2026, the amounts allocated for employee remuneration were reported as approximately 190.2 million AMD, whereas according to received information, during the same period, it amounted to more than 340.4 million AMD.
In addition, it was found that from January 1, 2026, to June 15, 2026, the actual turnover from public catering services provided by the company amounted to approximately 237.5 million AMD, while the company's fiscal revenue during the same period was about 136.5 million AMD.
As a result of operational and investigative measures, a report regarding the apparent crime provided for by the relevant article of the Criminal Code of the Republic of Armenia has been submitted to the Main Investigation Department for Economic Crimes and Smuggling of the Investigative Committee of the Republic of Armenia, where a criminal proceeding has been initiated.
The State Revenue Committee urges all taxpayers to refrain from cases of non-documentation of economic transactions in accordance with established procedures, and for this purpose, the Investigation and Operational Intelligence Department of the State Revenue Committee will be consistent in clarifying the actual circumstances reflected in the accounting documents related to economic activities.
Notice: A person accused of a crime is presumed innocent until proven guilty in accordance with the procedures established by the Criminal Procedure Code of the Republic of Armenia by a legally binding court verdict.
* This text was automatically translated by Artificial Intelligence (AI).
