The ESBU ensured the reimbursement of over 10.6 million UAH to the budget

 An enterprise that imports tableware and consumer goods and has an extensive network of stores failed to pay over 10.6 million UAH in income tax to the state budget due to an undeclared amount of forgiven accounts payable. During the pretrial investigation, the ESBU ensured the full reimbursement of the damages caused to the state—the funds have already been transferred to the budget.

ESBU analysts established that in 2021–2025, officials of the enterprise concluded purchase and sale agreements of goods with individual entrepreneurs for a total amount of over 58.9 million UAH. Subsequently, debt forgiveness agreements were concluded between the enterprise and the IEs. In accordance with them, the enterprise was released from paying the entire amount of the debt.

The chief accountant of the enterprise did not include the amount of the forgiven debt in the income of the enterprise during the submission of tax reporting for 2025. As a result, over 10.6 million UAH of income tax did not enter the budget.

The official was notified of suspicion under Part 3 of Article 212 of the Criminal Code of Ukraine (intentional tax evasion on an especially large scale).

During the pretrial investigation, the damages caused to the state were reimbursed in full. The enterprise paid over 10.6 million UAH to the state budget.

Based on the results of the pretrial investigation, the criminal proceedings were sent to court with a motion to release the person from criminal liability due to the full reimbursement of the damages caused to the state, based on Part 4 of Article 212 of the Criminal Code of Ukraine.

The final decision will be made by the court.

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