In Lviv region, detectives of the Territorial Department of the Bureau of Economic Security in Lviv region uncovered a corporate profit tax evasion scheme which resulted in almost UAH 10 million not being paid into the state budget.
According to the investigation, the director of a limited liability company failed to record in the tax and accounting records the income that arose after the liquidation of creditor companies. Earlier, the company had received from these enterprises interest-free repayable financial assistance totalling over UAH 55.5 million.
After the creditors were liquidated, the outstanding funds acquired the status of bad creditor debt and, in accordance with tax legislation, were to be included in the company's income. However, this income was not reflected in the tax reporting, which led to the non-payment of almost UAH 10 million in corporate profit tax.
During the pre-trial investigation, the company fully reimbursed the losses caused to the state and additionally voluntarily transferred UAH 200,000 to meet the needs of the Armed Forces of Ukraine.
The actions of the official have been classified under Part 2 of Article 212 of the Criminal Code of Ukraine as intentional tax evasion on a large scale. The materials of the criminal proceedings have been referred to the court with a motion for release from criminal liability in accordance with Part 4 of Article 212 of the Criminal Code of Ukraine in connection with full compensation for the damage. Procedural supervision is being carried out by prosecutors of the Lviv Regional Prosecutor's Office.