The ESBU has ensured the restitution of nearly UAH 5 million in unpaid taxes to the budget by a motorcycle equipment seller from Bukovyna

 An entrepreneur from Bukovyna has reimbursed nearly UAH 5 million in unpaid taxes to the budget. The seller, who traded motorcycles in the Chernivtsi region, concealed the actual volume of income and illegally used the simplified taxation system.

Detectives of the Territorial Office of the ESBU in the Chernivtsi region exposed the individual's activities.

The investigation established that in 2025, the entrepreneur's income exceeded UAH 12.7 million. This is nearly double the legally established limit for the second group of the simplified taxation system. Despite this, the man did not switch to the general taxation system and failed to report the real volume of his income.

As a result of these actions, the state budget lost UAH 4.9 million in tax revenue. The amount of damages was confirmed by the conclusion of a forensic economic expert.

The ESBU detectives notified the entrepreneur of suspicion under Part 1, Article 212 of the Criminal Code of Ukraine (evasion of taxes, and duties (mandatory payments)).

The entrepreneur pleaded guilty and fully reimbursed the damages caused to the state before the completion of the pre-trial investigation.

Due to the full restitution of damages, a motion to release him from criminal liability has been sent to the court.