The ESBU in the Lviv region sends a case of over UAH 30 million in tax evasion to the court

 The Territorial Office of the ESBU in the Lviv region has completed a pretrial investigation into a company official who was exposed for intentional tax evasion on an especially large scale. As a result of these unlawful actions, the state budget lost over UAH 30 million in corporate income tax.

The investigation established that the person responsible for the company's accounting and tax reporting received funds exceeding UAH 168.7 million during the reporting (tax) period from March 13, 2025, to February 23, 2026, which were not returned as of the specified date.

These funds were treated as forgiven (unrecoverable) financial assistance and, in accordance with tax law requirements, should have been factored into the calculation of the enterprise's tax liabilities. However, this income was not properly reflected in the tax accounting.

These actions were aimed at tax evasion and resulted in the underpayment of corporate income tax by more than UAH 30.3 million, which constitutes an especially large scale.

During the pretrial investigation, the company's officials pleaded guilty and fully reimbursed the damages caused to the state, totaling over UAH 30.3 million.

The actions of the responsible person were qualified under Part 3 of Article 212 of the Criminal Code of Ukraine (intentional tax evasion on an especially large scale). The materials of the criminal proceedings were referred to court along with a motion to release the suspect from criminal liability on the basis of Article 44 and Part 4 of Article 212 of the Criminal Code of Ukraine due to the full reimbursement of the damages caused to the state.

The prosecution was overseen by prosecutors from the Lviv Oblast Prosecutor's Office.