Tax specialists exposed scheme of “paper” VAT totaling 6 million UAH

Tax specialists exposed scheme of illegal formation and distribution of a fictitious tax credit totaling more than 6 million UAH of the VAT.

Kherson enterprise, which was previously registered in Luhansk region and provided intermediary services in various spheres of activity, was inspected during the monitoring of activity of probable payer’s risk operations.

However, these “paper” services were not included the list of Ukrainian classification of the FEA goods. That is, they are aimed at tax evasion through the illegal formation of VAT tax credit.

In order to prevent formation of a potentially risky VAT tax credit, the tax specialists included specified enterprise in the list of risky business entities and drew up an analytical research on the presence of criminal signs in actions of the enterprise’s officials under Article 366 and 209 of the Criminal Code of Ukraine.

Analytical materials were sent to the law enforcement agency for inclusion of relevant information in the Unified Register of Pre-trial Investigations.