The ESBU in the Lviv region has exposed a corporate income tax evasion scheme: over UAH 7.4 million has been reimbursed to the budget

 Detectives of the Territorial Office of the Economic Security Bureau of Ukraine in the Lviv region have exposed a corporate income tax evasion scheme involving a major corporation. During the pretrial investigation, over UAH 7.4 million in damages was reimbursed to the state budget.

The criminal proceedings were initiated based on an ESBU analytical product, during the preparation of which specialists identified risky financial transactions in the company's activities.

According to the investigation, during 2021–2022, officials of the corporation entered into an agreement with an insurance company for the provision of insurance services. However, in reality, no such services were provided to the enterprise.

Despite this, the company transferred funds for the allegedly received services and reflected these transactions in its accounting and tax reports as expenses. In this way, the suspects artificially inflated the company's expenses and understated its corporate income tax.

As a result of these actions, the state budget lost over UAH 7.4 million in corporate income tax revenue.

During the pretrial investigation, the company's officials admitted their guilt and fully reimbursed the damages caused to the state.

The criminal case materials have now been submitted to the court with a motion to release the responsible individual from criminal liability due to the full restitution of damages.

Procedural oversight is carried out by prosecutors of the Lviv Regional Prosecutor's Office.