A confectionery manufacturer failed to pay nearly 27 million UAH in employee salary taxes

 The case against the officials of a confectionery manufacturing enterprise has been sent to court. According to the investigation, they failed to transfer nearly 27 million UAH in personal income tax (PIT) withheld from employees' salaries to the local budget. During the pretrial investigation, the enterprise fully reimbursed the caused damages.

During 2021–2022, the enterprise officials did not transfer the PIT withheld during the calculation and payment of employee salaries to the local budget. Instead, these funds were used to finance the economic activity of the enterprise.

In particular, the money was directed toward purchasing raw materials and paying for services instead of being transferred to the budget.

During the pretrial investigation, the enterprise fully reimbursed the caused damages and paid all due tax payments.

The materials of the criminal proceedings were sent to court with a motion to release the official of the enterprise from criminal liability based on part four of Article 212 of the Criminal Code of Ukraine (full reimbursement of damages caused to the local budget). Procedural guidance—Office of the General Prosecutor.