Artificial liabilities totaling more than 125 million UAH were promptly suspended in Dnipropetrovsk region

Distribution of volumes of probably fictitious pseudo – construction and installation services totaling 125.3 million UAH was suspended during monitoring of financial and economic operations in the short term.

Enterprise by artificially manipulating the tax reporting indicators unreasonably increased limit amount in the VAT SEA by registering adjustment calculations for the periods 2018 – 2019 in the Unified register of tax invoices. Enterprise registered adjustment calculations in the Unified register of tax invoices to reduce tax liabilities to non-payers of VAT with the nomenclature of “construction and installation services”, which led to an unjustified increase in tax limit amount in the VAT SEA.

Main Directorate of the STS in Dnipropetrovsk region promptly included the specified enterprise in the list of risk payers, which prevented the spread of artificial liabilities totaling 125.3 million UAH.

Main Directorate of the STS in Dnipropetrovsk region promptly carried out a number of urgent measures, namely:

- included enterprise in the list of risk payers;

- notified Main Directorate of the National Police in Dnipropetrovsk region in order to identify involved in illegal actions;

- informed the judiciary about probable fact of compromising personal electronic keys.

Materials of the analytical research were sent to the law enforcement agencies to consider decision of opening criminal proceeding under Articles 364 and 366 of the Criminal Code of Ukraine.

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