Gas condensate “on paper”: Enterprise director from Poltava region faces trial for evading UAH 11.5 million in taxes

 The director of a mineral fertilizer manufacturing enterprise will stand trial on charges of evading nearly UAH 11.5 million in taxes. The company head documented non-existent raw material purchases, which allowed the enterprise to reduce its tax liabilities significantly.

Detectives of the Territorial Office of the ESBU in the Poltava region established that, for seven months in 2025, the enterprise recorded, in its accounting and tax records, the alleged purchase of gas condensate for its manufacturing operations from 18 business entities. In reality, no deliveries of the raw material took place.

Through these fictitious transactions, the company artificially generated a tax credit and reduced the amount of taxes it was required to pay to the budget. As a result, the state lost out on nearly UAH 11.5 million.

The company director is charged with intentional tax evasion on an especially large scale and official forgery: entering knowingly false information into official documents and issuing knowingly false official documents by an official. These offenses are punishable under Part 3 of Article 212 and Part 1 of Article 366 of the Criminal Code of Ukraine.

To ensure compensation for the damages caused to the state, the suspect's property has been seized.

The pretrial investigation has been concluded, and the indictment has been forwarded to the court.

Operational support in the criminal proceedings is provided by the SSU Office in the Poltava region. Procedural oversight is conducted by the Poltava Regional Prosecutor's Office.

In accordance with 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's guilty verdict.