Concealed goods and artificial expenses: ESBU exposed a tax evasion scheme in the Vinnytsia region

 More than 4.8 million UAH of corporate income tax was not paid to the budget by officials of an enterprise engaged in trading computer equipment and software. The damages have been reimbursed in full, and the criminal proceedings have been forwarded to court.

During the pretrial investigation, detectives of the Territorial Office of the ESBU in the Vinnytsia region established that during 2024–2025, the director of the firm implemented a scheme to artificially understate corporate income tax. In particular, the enterprise failed to declare unaccounted-for balances of goods detected during inventory. In addition, officials artificially inflated the cost of goods sold.

As a result of such actions, over 4.8 million UAH of corporate income tax did not enter the state budget.

The head of the enterprise was notified of suspicion of committing a criminal offense provided for by Part 1 of Article 212 of the Criminal Code of Ukraine—intentional tax evasion in significant amounts. During the pretrial investigation, the damages caused were reimbursed in full. The funds have already entered the budget.

Procedural guidance was carried out by the Vinnytsia 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.