Tax evasion of almost 10 million UAH: ESBU refers the case to court in the Lviv region

 The corporate income tax evasion scheme was exposed by detectives of the Territorial Office of the ESBU in the Lviv region. As a result of the official's actions, the state budget lost out on almost 10 million UAH.

The investigation established that the director of a limited liability company did not reflect in the tax and accounting records the income that arose after the liquidation of creditor companies. Previously, the company had received interest-free repayable financial assistance from these enterprises for a total amount of over 55.5 million UAH.

After the liquidation of the creditors, the unreturned funds acquired the status of uncollectible accounts payable and, in accordance with tax legislation, should have been included in the enterprise's income. However, the director did not reflect this income in the tax reporting, as a result of which almost 10 million UAH in corporate income tax did not enter the budget.

During the pre-trial investigation, the company fully compensated for the damage caused to the state and voluntarily 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 person from criminal liability in accordance with Part 4 of Article 212 of the Criminal Code of Ukraine (release due to full compensation of the damage caused to the state).

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