According to the investigation, a woman from Lviv organized a tax evasion scheme during the sale of goods. It was established that she sold collectible coins for cash, but did not report the income in her tax returns and did not pay the mandatory taxes. According to current legislation, if an individual receives income from the sale of goods, they are obliged to declare it and pay taxes independently. Throughout 2024, the woman received 67 million UAH from the sale of coins, causing losses to the state budget of over 13 million UAH.
During the pre-trial investigation into the deliberate tax evasion in particularly large amounts (part 3 of article 212 of the Criminal Code of Ukraine), the damages were fully compensated. In connection with this, prosecutors of the Lviv Regional Prosecutor’s Office applied to the court with a motion to release the person from criminal liability. The pre-trial investigation was conducted by detectives of the Territorial Department of the Bureau of Economic Security in the Lviv region.
Note: According to Article 62 of the Constitution of Ukraine, a person is considered innocent of committing a crime and cannot be subjected to criminal punishment until their guilt is proven in a legal manner and established by a court’s guilty verdict.
