Prosecutors of the Lviv Regional Prosecutor’s Office secured UAH 5.5 million of unpaid tax to the budget.
The investigation established that the head of a company whose main activity is wholesale and retail trade in meat products, without proper documentary evidence, recorded in the company’s tax records transactions for the purchase of goods from other companies totalling UAH 33 million.
As a result of these actions, the company unjustifiably formed a VAT tax credit in the amount of UAH 5.5 million.
Within the framework of the pre-trial investigation in the criminal proceedings, the company’s director compensated the losses in full. Therefore, the prosecutors filed a motion to release him from criminal liability on the fact of intentional tax evasion (part 4 of Article 212 of the Criminal Code of Ukraine).
The pre-trial investigation was conducted by detectives of the territorial department of the Bureau of Economic Security in Lviv region.
Note: Pursuant to Article 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.