Prosecutors of the Lviv Regional Prosecutor’s Office ensured UAH 5.2 million of unpaid tax to the budget.
The investigation established that the head of a company whose main activity is wholesale trade in various types of goods, without proper documentary evidence, reflected in the tax accounting transactions for the purchase of services from other companies. He also unreasonably included depreciation expenses for fixed assets and non-current tangible assets that were not used in business activities in the tax reporting periods.
Thus, the company underestimated the taxable objects totaling almost UAH 29 million. Accordingly, the company failed to pay income tax in the amount of UAH 5.2 million.
Within the framework of the pre-trial investigation in the criminal proceedings, the director of the business entity reimbursed the losses in full. Therefore, the prosecutors filed a motion to the court to release him from criminal liability for intentional tax evasion (Part 4 of Art. 212 of the Criminal Code of Ukraine).
The pre-trial investigation was conducted by detectives of the Territorial Department of the Economic Security Bureau in Lviv region.
Note: according to Art. 62 of the Constitution of Ukraine, a person is presumed innocent of committing a crime and shall not be subjected to criminal punishment until his or her guilt is proved in accordance with the law and established by a guilty verdict.
Information Policy Department of the Lviv Regional Prosecutor’s Office