Supplied products for the National Guard and hid part of the received funds: ESBU referred a case on non-payment of almost 9 million UAH in taxes to court

 Detectives of the Main Detective Unit of the Economic Security Bureau of Ukraine completed a pretrial investigation against an official of an enterprise accused of intentional evasion of paying almost 9 million UAH of the single tax.

The violations were committed during the execution of contracts for the supply of food products for the needs of one of the military units of the National Guard of Ukraine.

The investigation established that during 2022–2023, the enterprise on the simplified taxation system supplied food products for one of the military units of the National Guard of Ukraine.

However, the enterprise did not fully declare the income received from the sale of products. An official of the company intentionally hid from the tax accounting part of the funds received for the supplies and thus understated tax liabilities.

As a result of this, the state budget missed out on almost 9 million UAH in taxes.

The exposure and documentation of the offense were carried out with the assistance of the State Tax Service of Ukraine.

Currently, the pretrial investigation has been completed. The indictment against the official of the enterprise under part 2 of article 212 of the Criminal Code of Ukraine (intentional evasion of payment of taxes, fees (mandatory payments)) has been referred to court.

Procedural oversight in the criminal proceedings is carried out by prosecutors of the Office of the Prosecutor General.

According to 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 verdict of conviction.