Tax evasion amounting to UAH 17.3 million: ESBU secured reimbursement of damages to the state

 An enterprise engaged in the sale of petroleum products has reimbursed over UAH 17.3 million in unpaid corporate income tax to the state budget. The fact of tax evasion was exposed and documented by detectives of the Territorial Office of the ESBU in Kyiv.

The investigation established that an official of the company intentionally failed to reflect a portion of the income obtained from economic activities in the tax reporting. The funds were received from counterparties into the enterprise's bank accounts but were not taken into account when determining tax liabilities for corporate income tax.

As a result of the unlawful actions, damages amounting to over UAH 17.3 million were caused to the state budget.

ESBU detectives notified the director of the enterprise of suspicion of committing a criminal offense provided for by Part 3 of Article 212 of the Criminal Code of Ukraine.

During the pretrial investigation, the damages caused to the state budget were reimbursed in full—UAH 17.3 million in corporate income tax was paid to the budget.

Currently, a petition has been forwarded to the court to release the individual from criminal liability in accordance with the requirements of Part 4 of Article 212 of the Criminal Code of Ukraine due to the full reimbursement of the damages caused to the state.

Procedural guidance was provided by prosecutors of the Kyiv City Prosecutor's Office.

One of the priorities of the ESBU's work is not only exposing tax evasion schemes but also ensuring real reimbursement of damages caused to the state. In this case, the budget received the entire amount of unpaid taxes.