Over 5.5 million UAH paid to the budget: ESBU in Kyiv completes tax evasion investigation

 Detectives of the Territorial Office of the ESBU in Kyiv have completed a pre-trial investigation into company officials who evaded taxes amounting to over 5.5 million UAH. The damages caused to the state have been reimbursed in full.

The investigation established that between December 2023 and December 2024, the company's officials failed to report over 33.2 million UAH in income received from state institutions in their tax filings. These funds were received from the education departments of the Obolonskyi and Podilskyi districts of Kyiv for renovation work carried out in general secondary education institutions.

To minimize tax liabilities, the company failed to register tax invoices for these transactions and did not calculate value-added tax (VAT). As a result of these actions, more than 5.5 million UAH was not paid to the state budget.

In accordance with the requirements of the Tax Code of Ukraine, the company was obliged to properly document its business operations, reflect them in tax reporting, and pay value-added tax, but it intentionally failed to do so.

The basis for entering information into the Unified Register of Pre-trial Investigations was an analytical product developed by the Information Analysis and Risk Management Department of the ESBU Territorial Office in Kyiv.

The company director was served a notice of suspicion for committing a criminal offense under Part 1 of the Act. 212 of the Criminal Code of Ukraine (tax evasion in significant amounts).

During the pre-trial investigation, the damages caused to the state were reimbursed in full—over 5.5 million UAH was paid to the budget.

A motion has been sent to the court to exempt the individual from criminal liability in accordance with Part 4 of Art. 212 of the Criminal Code of Ukraine, due to the full restitution of damages.

Procedural oversight is being carried out by prosecutors of the Kyiv City Prosecutor's Office.