In Lviv region, officials of a company failed to report over UAH 46 million from the sale of goods, which led to more than UAH 8 million in taxes not being paid into the state budget. This was reported by the Territorial Department of the Bureau of Economic Security in Lviv region.
Analysts of the Information Analysis and Risk Management Department of the Territorial Department of the BES in Lviv region identified indications of understated tax liabilities, after which BES detectives initiated criminal proceedings and conducted a pre-trial investigation.
The investigation established that in 2022 the company did not record in its accounting and tax records the funds received from the sale of goods totalling over UAH 46 million. As a result, more than UAH 8 million in taxes was not paid to the budget, including over UAH 7.6 million in value added tax and almost UAH 345,000 in corporation tax.
In the course of the investigation, the company director admitted his guilt and, prior to being brought to criminal liability, fully reimbursed the state for the damage caused in the amount of over UAH 8 million. In addition, the company transferred UAH 200,000 for the needs of the Armed Forces of Ukraine.
The actions of the company officer have been classified under Part 2 of Article 212 of the Criminal Code of Ukraine as deliberate large-scale tax evasion. The materials of the criminal proceedings have been sent to court with a motion to release the suspect from criminal liability due to full compensation for the damage. Procedural supervision was carried out by prosecutors of the Lviv Regional Prosecutor’s Office.