«Envelopes» salaries at a confectionery chain: ESBU detectives in Bukovyna ensure reimbursement of over UAH 7 million

 Detectives of the Territorial Office of the Economic Security Bureau of Ukraine in the Chernivtsi region have completed a pre-trial investigation in criminal proceedings related to tax evasion. During the investigation, the enterprise fully reimbursed the budget for more than UAH 7 million in damages.

The case involves a local food industry enterprise that manufactures and sells confectionery and bakery products through its own retail network.

The investigation revealed that from August 2023 to March 2024, the company's officials paid employees "under-the-table" salaries. Officially, only the minimum wage was credited to bank cards, while the bulk of the remuneration was paid in cash without being reflected in accounting and tax records.

The use of this scheme led to the evasion of personal income tax and the military tax. According to the findings of the ESBU analysts in the Chernivtsi region, confirmed by a forensic economic examination, more than UAH 7 million in taxes failed to reach the budget.

The director of the company has been notified of suspicion under Part 2 of Article 212 of the Criminal Code of Ukraine. A motion has been filed with the court to release the individual from criminal liability.

Procedural guidance is provided by the Chernivtsi Regional Prosecutor's Office.