Tax evasion scheme totaling more than 60 million UAH was exposed in Kirovohrad region

Press service of the State Tax Service of Ukraine, published 17 September 2020 at 13:57 Chapter: News

Main Directorate of the STS in Kirovohrad region in the course of official activity, namely the implementation of measures aimed to analyze potentially risky operations of payers who change the registration place, exposed a set of operations of one business entity with signs of non-commodity operations.

As follows, the specified enterprise conducted a change of its legal address from Mariupol to the corresponding one in Kropyvnytskyi in April 2020.

As it turned out, officials of the enterprise, manipulating electronic data registered and distributed cover documents for the non-commodity operations in the equivalent of more than 60 million UAH of the VAT in the electronic document management of the VAT System of electronic administration. These are tax invoices for the sale of products and services that were not produced and were not actually purchased through the supply chains. That is, the VAT was not accrued from such operations by the enterprise and arose “virtually” due to the purchase of other inventory and / or services (including tobacco products).

Commission of the State Tax Service in Kirovohrad region decided to recognize business entity as having risky signs in order to prevent unjustified formation of the tax credit scheme.

Notifications on detected risky operations were sent to Main Directorates of the State Tax Service in regions where the counterparties of specified business entity were registered through the system of operative information exchange of risky operations created by the STS.

Location of the enterprise and its officials, as well as places of economic activity have not been identified according to the results of the operational measures.

Given this, the STS appealed to the law enforcement agencies with application about the likely risky activities conducted by the specified enterprise, as a result of which decision was made to register it in the Unified register of pre-trial investigations of criminal proceedings, signs and responsibility for which (entering knowingly false information into the USR registering the enterprise). Enterprise is also included in the list of fictitious business entities.

Investigative inspections of premises located in Mariupol, Lviv and Dnipro cities indicated by the payer in report did not detect signs of economic activity of the specified enterprise.

The pre-trial investigation of criminal proceeding is currently ongoing.