A fictitious tax credit for 12.2 million UAH: the enterprise fully reimbursed the damages

 A Kyiv enterprise engaged in the processing of metal products reimbursed over 12.2 million UAH of unpaid taxes to the state budget. The company documented non-existent purchases of fuel to reduce its tax obligations. After the full reimbursement of damages caused to the state, the case was sent to court.

Detectives of the Territorial Office of the Economic Security Bureau of Ukraine in the Poltava region established that the capital's private enterprise was one of the clients of a recently exposed conversion center. In particular, from October to November 2023, the company reflected the alleged purchase of fuel from a business entity in its accounting and tax records. In reality, there were no deliveries.

Such fictitious transactions allowed the enterprise to groundlessly form a tax credit and significantly reduce the amount of taxes it had to pay to the budget. As a result, the state missed out on over 12.2 million UAH.

During the pretrial investigation, ESBU detectives ensured the full reimbursement of the damages caused to the state.

The director of the enterprise is charged with intentional tax evasion on an especially large scale under Part 3 of Article 212 of the Criminal Code of Ukraine.

In view of the voluntary reimbursement of the caused damages to the state, the criminal proceedings were sent to court with a motion to release the director of the enterprise from criminal liability.

Operational support in the criminal proceedings was carried out by employees of the Department of Strategic Investigations in the Poltava region of the DSI of the National Police of Ukraine. Procedural guidance—Poltava Regional Prosecutor's Office.

According to Article 62 of the Constitution of Ukraine, a person is considered innocent of committing a crime and cannot be subjected to criminal punishment until their guilt is proven in accordance with the law and established by a court verdict.