Evasion of paying 9.7 million UAH in VAT during the sale of canned fish: the case has been sent to the court

 The former director of an enterprise that specialized in the wholesale distribution of canned fish will stand trial on charges of evading the payment of over 9.7 million UAH in value-added tax. The pretrial investigation was carried out by detectives of the Economic Security Bureau of Ukraine.

The investigation established that the enterprise sold finished products; therefore, it was required to declare the corresponding operations and pay VAT to the state budget. The director of the enterprise was responsible for submitting tax reports; however, he did not reflect all tax obligations.

In particular, the director of the enterprise failed to submit certain VAT declarations, and in the submitted reports, he understated the amount of tax that the enterprise had to pay to the state budget.

As a result of these violations, over 9.7 million UAH in value-added tax did not enter the budget. During the pretrial investigation, the damages caused to the state were reimbursed in full.

The former head is accused under Part 3 of Article 212 of the Criminal Code of Ukraine (intentional tax evasion committed by an official of an enterprise, which led to the actual non-receipt of funds into the budget on an especially large scale).

Procedural guidance in the criminal proceedings was carried out by prosecutors of the Office of the General Prosecutor.

According to Article 62 of the Constitution of Ukraine, a person is considered innocent of committing a criminal offense until their guilt is proven in accordance with the law and established by a court verdict.