Over 8 million UAH in unpaid taxes returned to the budget in the Lviv region

 In the Lviv region, an enterprise did not reflect over 46 million UAH from the sale of goods in its reporting, due to which the budget lost out on over 8 million UAH in taxes. The company director admitted guilt and fully compensated for the damage. Detectives of the Territorial Office of the ESBU in the Lviv region have completed the pre-trial investigation.

The basis for the investigation was an analytical product prepared by employees of the Information Analysis and Risk Management Department of the Territorial Office of the ESBU in the Lviv region. Analysts detected signs of understatement of tax liabilities, which became the ground for initiating criminal proceedings.

The investigation established that the officials of the enterprise did not reflect the funds received from the sale of goods in 2022 in the accounting and tax records. The total amount of such operations exceeded 46 million UAH.

Because of this, the state budget did not receive over 8 million UAH in taxes. Specifically, over 7.6 million UAH in value-added tax and almost 345 thousand UAH in corporate income tax.

During the pre-trial investigation, the company director admitted his guilt and, prior to being brought to criminal liability, fully compensated for the damage caused to the state—over 8 million UAH.

In addition, the enterprise transferred 200 thousand UAH for the needs of the Armed Forces of Ukraine.

The actions of the official are qualified under part 2 of article 212 of the Criminal Code of Ukraine—intentional tax evasion on a large scale. The materials of the criminal proceedings were referred to the court with a motion to release the suspect from criminal liability due to full compensation of the damage caused to the state.

Prosecutorial guidance was provided by prosecutors of the Lviv Regional Prosecutor's Office.