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Three persons, including two tax officials indicted for official position abuse and receiving a bribe
2017-04-04

The preliminary investigation of the criminal case investigated at RA Special Investigation Service on the fact of official powers abuse by RA AG SRC officials is over. As a result of complete, impartial and multi-sided investigation all the circumstances of the committed crime have been disclosed: as a consequence three persons, including two chief tax inspectors were indicted for official position abuse and receiving a bribe. It was substantiated that the latter caused significant damage to the state interests by their criminal actions, which was expressed both by deprivation of the good name of the state authority and disgracing the title of a tax officer, and property loss – the tax liabilities of business entities were miscalculated 4 million RA drams lesser than it was due.

In particular, it was ascertained by preliminary investigation that up to September 05, 2016, during the period of occupying the position of SRC Artashat Territorial Tax Inspection Information and Analysis Division Head, Tigran Mkhitaryan violating the requirements of tax legislation and the code of behaviour  of a tax officer prescribed by RA Government resolution, simultaneously conducted the accountancy of “Golhil” LL company, thus making himself dependent on the factual managers Gohar and Razmik Vlasyans and getting engaged in sponsorship and accountancy consultation thereof. Thereby, having learnt about the inquiries made by the criminal case in regard to G. Vlasyan in SRC Investigation Department proceedings and commissioned to him due to his position, he communicated the Vlasyans about this. Besides, being ex officio aware of the fact of non-submission of reports in regard to the tax accounts written out by “Golhil” company, T. Mkhitaryan, starting from personal concernment, did not fulfil his official duties: did not communicate this information to the other inspection divisions and did not ensure the conducting of cameral researches linked to it. Moreover, in September 2016, when T. Mkhitaryan already occupied the position of the Tax Payers’ Service chief tax inspector of the same Tax Inspection, learnt from G.Vlasyan about the exploitation of 4 lorries by “Golhil” LLC in 2015, nevertheless he entered into the system the initial data of only two of them, in consequence of which the tax liabilities of the mentioned company were miscalculated about 2 million RA drams lesser than it was due.

Furthermore, T. Mkhitaryan, again violating the requirements of tax legislation, undertook the obligation of conducting the accountancy of another company – “Ohantrans” LLC, registered at Artashat Territorial Tax Inspection. During this period, having learnt from the chief tax inspector of the Current Supervision Division of the same Inspection Armen Muradyan about the discovery of a fact of violation committed by the mentioned company, he once again abused his official position and requested the latter to conceal the violation for “Ohantrans” LLC not to incur additional tax liabilities. A. Muradyan, in his turn, fulfilling the request of his friend, did not submit a report on this to his superior and did not initiate a checking. In consequence thereof the tax liabilities of this company were also miscalculated about 2 million drams lesser than it was due. Then, T, Mkhitaryan called up the director of “Ohantrans” LLC Sargis Melkonyan and for this, as well as for communicating about the issue in advance and preventing the checking demanded a bribe. S. Melkonyan agreed and gave a bribe to T. Mkhitaryan for contributing to the display of unlawful inaction in his favour.

So, T. Mkhitaryan was indicted for official powers abuse and receiving a bribe pursuant to part 1, article 308 and part 2, article 311 of RA Criminal Code, A. Muradyan was indicted for official powers abuse pursuant to part 1, article 308 of RA Criminal Code, whereas the director of “Ohantrans” LLC S. Melkonyan was indicted for giving a bribe pursuant to part 1, article 312 of RA Criminal Code. The preliminary investigation of the mentioned criminal case is over at RA Special Investigation Service. The case together with the indictment is sent to the prosecutor carrying out procedural supervision to confirm and send it to the court.

Notification: a person that is suspected or accused of an alleged crime, is considered innocent until his/her guilt is proved by a court judgement that has come into legal effect pursuant to the procedure determined by RA Criminal Procedure Code.