Over 131.7 million UAH in unpaid land rent: officials of a construction company notified of suspicion

 Officials of an enterprise operating in the construction sector were exposed for tax evasion on an especially large scale by detectives of the Territorial Office of the ESBU in Kyiv. As a result of the illegal actions, the company failed to pay over 131.7 million UAH in rent for land plots to the budget.

The investigation established that the company used land plots under lease terms and, accordingly, was required to pay rent for the land. According to the requirements of tax legislation, the enterprise was obliged to independently calculate the payment amount, reflect it in tax declarations, submit reports to the controlling authority, and timely transfer the declared funds to the budget.

However, during 2017–2024, the officials of the company did not ensure the proper fulfillment of these tax obligations. The enterprise did not submit declarations on land payment to the controlling authority and did not pay in full the rent for the land plots it used.

As a result of such actions, over 131.7 million UAH in mandatory payments did not enter the budget.

The violations were detected by analysts of the Territorial Office of the ESBU in Kyiv during a study of the financial and economic activity of the enterprise. The specialists analyzed the tax reporting of the company and information about the land plots it used.

The obtained results became the basis for further documenting the criminal offense. The amount of unpaid rent was confirmed by analytical calculations of the ESBU, the conclusion of a forensic economic expertise, and other materials of the proceedings.

Thanks to the measures taken by ESBU detectives, the enterprise fully paid the debt even before being notified of suspicion. Over 131.7 million UAH in land rent entered the budget.

The officials of the company were notified of suspicion under Part 3 of Article 212 of the Criminal Code of Ukraine (intentional evasion of paying taxes, fees, and other mandatory payments, which led to the actual non-receipt of funds into the budget on an especially large scale).

Taking into account the full payment of taxes and reimbursement of damages caused to the state, a motion has been sent to court to release the suspects from criminal liability in accordance with Part 4 of Article 212 of the Criminal Code of Ukraine.

Operational support and pretrial investigation were carried out by employees of the Territorial Office of the ESBU in Kyiv. Procedural guidance – prosecutors of the Kyiv City Prosecutor's Office.

Note: According to Article 62 of the Constitution of Ukraine, a person is considered 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 verdict.