Detectives of the Territorial Department of the Economic Security Bureau in Ukraine in Lviv region have completed a pre-trial investigation into tax evasion by an enterprise engaged in livestock processing and food production. The company transferred almost UAH 5 million to the state budget.

The investigation established that the company did not reflect in its tax and financial statements for 2022 information about UAH 28 million of income received, allegedly for goods sold. As it became known the company did not sell the goods but received funds to its accounts. As a result the defendant failed to declare an obligation to pay almost UAH 5 million in income tax, i.e. in large amounts. The losses caused were compensated to the state in full.

The pre-trial investigation in the criminal proceedings on the grounds of a criminal offense stipulated by Part 1 Article 212 of the Criminal Code of Ukraine (tax evasion) was conducted by detectives of the Territorial Department ESBU in Lviv region under the supervision of prosecutors of the Lviv regional Prosecutor's Office.

Note. A significant amount of money is understood as the amount of taxes, fees and other mandatory payments that are three thousand or more times the statutory tax-free minimum income of citizens, a large amount of money is understood as the amount of taxes, fees and other mandatory payments that are five thousand or more times the statutory tax-free minimum income of citizens an especially large amount of money is understood as the amount of taxes, fees other mandatory payments that are seven thousand or more times the statutory tax-free minimum income of citizens.

*For the purpose of qualifying an administrative or criminal offense, the tax-free minimum income in 2023 is UAH 1,342.