In Lviv region, detectives of the Territorial Department of the Bureau of Economic Security uncovered a profit tax evasion scheme involving a company, amounting to almost UAH 10 million. The materials of the criminal proceedings have been referred to court.
According to the investigation, the director of a limited liability company failed to record in tax and accounting records the income that arose after the liquidation of creditor companies. Earlier, the company had received from these entities interest-free repayable financial assistance totalling over UAH 55.5 million.
After the creditors were liquidated, the outstanding funds became bad creditor debt and, under tax legislation, should have been included in the company's income. However, this income was not reflected in the tax returns, as a result of which almost UAH 10 million in profit tax did not reach the budget.
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 criminal proceedings have been referred to court with a motion to release the director from criminal liability pursuant to 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.