Under the procedural supervision of the Lviv Region Prosecutor’s Office, the budget received almost UAH 5.3 million of unpaid income tax.
It was established that in 2022, an enterprise engaged in foreign economic activity and importing goods to Ukraine entered into an agreement and provided repayment assistance to another legal entity.
The financial assistance in question amounted to about UAH 30 million, which was not returned after the expiration of the agreement.
At the same time, in order to avoid taxation of the above business transaction, in 2023, documents were drawn up to terminate the above agreement by mutual agreement of the parties.
As a result of these actions and by manipulating tax reporting, the income tax in the amount of almost UAH 5.3 million was not paid to the budget.
During the pre-trial investigation of the criminal proceedings registered on the fact of intentional tax evasion in significant amounts (Article 212 of the Criminal Code of Ukraine), the losses were voluntarily reimbursed in full.
Therefore, the prosecutor filed a motion to the court to release the person from criminal liability in connection with the voluntary payment of taxes.
The pre-trial investigation was conducted by detectives of the Territorial Department of the Economic Security Bureau in Lviv region.
Note: In accordance with 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 court verdict of guilty.
Information Policy Department
of the Lviv Regional Prosecutor’s Office