ESBU serves notice of suspicion to chief accountant of fragmentation mine manufacturer for evading over UAH 325 million in taxes

 Detectives of the Main Detective Unit of the Economic Security Bureau of Ukraine have served a notice of suspicion to the chief accountant of a company for tax evasion on an especially large scale.

The pre-trial investigation established that between 2022 and 2024, the company was a co-executor of a state contract for the supply of defense goods. Specifically, it performed work on the loading of fragmentation mines using the customer's raw materials (toll manufacturing).

In turn, based on the results of settlements with the customer, the company's chief accountant unjustifiably applied a 0% VAT rate and failed to register tax invoices for the aforementioned services.

Thus, the suspect violated the VAT exemption regime at the 0% rate provided for in subparagraph 4 of paragraph 32, subsection 2, section XX of the Tax Code of Ukraine. This led to the non-payment of over UAH 325 million in value-added tax.

ESBU detectives served the chief accountant a notice of suspicion for committing a criminal offense under Part 3 of Article 212 of the Criminal Code of Ukraine (intentional tax evasion by an official of an enterprise, regardless of the form of ownership, resulting in the actual non-receipt of funds by the budget on an especially large scale).

The pre-trial investigation is ongoing, and the issue of selecting a preventive measure for the suspect is being decided.