Meat producer paid more than 15 million UAH of taxes, additionally accrued based on the State Tax Service’s documentary audit results to the budget in full.
Violations were established by employees of the State Tax Service taking into account materials of the criminal proceedings received from territorial administration of the Economic Security Bureau of Ukraine, regarding the tax evasion by business entity on the grounds of a criminal offense provided for in Part 3 Article 212 of the Criminal Code of Ukraine.
Particularly, employees of the State Tax Service established that enterprise sold meat products to individuals-entrepreneurs at prices lower than usual. This led to underpayment of the value-added tax by more than 8 million UAH.
Enterprise did not pay almost 7 million UAH of taxes due to unjustified attribution of inventory write-off operations to expenses and the VAT tax credit. As a result, the value added tax and income tax were understated.
Enterprise agreed with established violations and paid additional amounts to the budget in full.
State Tax Service transferred materials collected as the audit result to territorial department of the Economic Security Bureau of Ukraine for further pre-trial investigation.