ESBU has referred to court a case involving the evasion of over UAH 8 million in corporate income tax

 Detectives of the Territorial Office of the Economic Security Bureau of Ukraine in the Lviv region have completed a pretrial investigation into a company director for tax evasion. The indictment has been referred to the court.

The investigation established that in 2025, a company engaged in car leasing undervalued its corporate income tax liabilities.

In practice, while the company received income from its business activities, these funds were not fully reflected in its tax reports. As a result, the corporate income tax amount was calculated incorrectly, significantly lower than required.

The company director acted intentionally: he was aware that such actions violated tax legislation requirements but deliberately allowed the tax undervaluation to occur.

As a result, more than UAH 8 million did not enter the state budget, which is classified as large-scale tax evasion.

The individual has been notified of suspicion under Part 2 of Article 212 of the Criminal Code of Ukraine (intentional evasion of taxes in large amounts). The indictment has now been sent to court for consideration on the merits.

Procedural guidance in the criminal proceedings is provided by the Lviv Regional Prosecutor's Office.

It should be noted that, according to Article 62 of the Constitution of Ukraine, a person is presumed 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.