MOSCOW, May 15 - RAPSI. The Interior Ministry's Investigative Committee has charged several Moscow Region residents with attempted fraud based on unlawful VAT refund.

The ministry maintains that the suspects registered several entities engaged in trade and procurement, appointed general directors and made it appear that business dealings were in full flow. They then forged documents on goods procurement and resale, for which they allegedly paid excessive value added tax.

The suspects filed the documents with the tax authorities, who refused them the refund of $3 million in VAT. However their "failure to steal the money does not relieve them of liability for attempted fraud," stated the ministry.