Detectives of the Territorial Department of the Economic Security Bureau in Poltava region completed a pre-trial investigation into the fact of evasion of the payment of value added tax.

The investigation established that an employee of a food distributor entered knowingly false information in the tax report.

The suspect displayed the purchase of the product although in fact the product was not delivered. In this way the company avoided paying 8.6 million UAH of VAT.

Detectives of the Bureau informed the suspect of the suspicion of committing a criminal offense provided for in Part 2 of Art. 212 of the Criminal Code of Ukraine.

So far the company has fully compensated the state for the damages. The materials of the proceedings with a request for release from liability have been sent to the court.

The pre-trial investigation was carried out by detectives of TD of the ESBU in Poltava region under the procedural guidance of the Poltava regional prosecutor's office.

For reference. In accordance with part 4 of Article 212 of the Criminal Code of Ukraine, a person who has committed acts that have resulted in the actual non-receipt of funds to budgets or state special purpose funds in particularly large amounts is released from criminal liability if before being held criminally liable, taxes, fees have been paid and the damage caused to the state by their late payment was also compensated.