In Lviv region, a scheme of tax evasion on an especially large scale has been documented, as a result of which the state budget failed to receive more than UAH 30 million. The unlawful activity was uncovered by the Territorial Department of the Bureau of Economic Security in Lviv region under the procedural guidance of prosecutors from the Lviv Regional Prosecutor’s Office.
According to the investigation, the person responsible for maintaining the company’s accounting and tax records received more than UAH 168.7 million in financial assistance for the enterprise during the reporting tax period. The company did not repay these funds, and after the debt was written off, they should have been included in the tax accounting when determining tax liabilities.
The amounts in question were not properly reflected in the tax returns. These actions, according to the investigation, were aimed at evading payment of corporation tax and led to it being understated by more than UAH 30 million.
The actions of the responsible person have been classified under Part 3 of Article 212 of the Criminal Code of Ukraine as intentional tax evasion on an especially large scale. The materials of the criminal proceedings have been referred to court 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 in connection with full compensation of the damage caused to the state.