Detectives of the Economic Security Bureau of Ukraine sent to court the materials of criminal proceedings against an official of a construction company for intentional tax evasion in especially large amounts.

The company specialised in the construction of residential and non-residential buildings. In order to avoid paying value added tax (VAT), the company's employees reported the purchase of fictitious services and construction materials. This overstated the VAT tax credit by UAH 28.7 million.

The damages established in the criminal proceedings are confirmed by the conclusion of a forensic economic examination.

Currently, the director of the construction company was served a notice of suspicion of committing a criminal offence stipulated by part 3 art. 212 of the Criminal Code of Ukraine. The Detectives of the ESBU also ensured full compensation of the losses caused by the construction company.

The criminal proceedings were forwarded to the court with a request for release from criminal liability.

Prosecutors of the Prosecutor General's Office provided procedural supervision.

For reference: according to part 4 of art. 212 of the Criminal Code of Ukraine, a person who has committed the acts provided for in parts one and two of this article or the acts provided for in part three (if they resulted in actual non-receipt of funds to budgets or state trust funds in particularly large amounts) of this article is released from criminal liability if prior to bringing him or her to criminal liability, taxes, duties (mandatory payments) were paid, and the damage caused to the state by their late payment (financial sanctions, penalties) was compensated.