Under the procedural supervision of prosecutors of the Lviv Regional Prosecutor’s Office, the budget received over UAH 14.6 million of unpaid tax.
It was established that the head of the company, whose main activities are the operation of sports facilities, did not reflect a financial and economic transaction in the accounting and tax records. In particular, it consisted of contributing its own real estate and other tangible assets worth UAH 79 million to the charter capital of another legal entity.
Thus, as a result of the company’s understatement of the object of taxation, it failed to pay value added tax to the budget in the amount of over UAH 14.6 million.
As part of the criminal proceedings, the company’s director compensated the losses in full. Therefore, the prosecutors filed a motion to the court to release him from criminal liability on the fact of 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: In accordance with 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