Zaporizhzhia tax specialists prevented another fact of the enterprise’s “risky” tax credit distribution.
Activity of one enterprise paid the STS’s attention as there was a change of head, founder and registration place, “moving” from Kyiv region to Zaporizhzhia.
Prior to these changes, the LLC “E” imported medicines, which subsequently were sold to real business entities. 2.3 million UAH of value added tax was paid to the budget during last 12 months, which made it possible to register tax invoices in the Unified register freely.
However, with arrival of the new leadership, instead of selling imported medicines, the specified enterprise began to sell tomatoes, oil, rods, as well as provide electrical services. Moreover, for most items, the sale took place without actual purchase. In addition, as it turned out, the LLC “E” was not located at the legal address. Instead in July 2020, it registered the VAT invoices totaling 5.2 million UAH in the Unified register of tax invoices, despite the assignment of risk criteria.
In order to quickly process a risky tax credit distribution, the STS specialists sent information to colleagues from the regions, the State Tax Service of Ukraine and the fiscal service of Zaporizhzhia region.
As a result of processing, the payer’s VAT certificate was revoked. Tax evasion scheme totaling 3.7 million UAH was terminated. In August 2020, according to the investigation materials of the State Tax Service in Zaporizhzhia region, information about the commission of a criminal offense under Part 1 Article 205-1 of the Criminal Code of Ukraine was included to the Unified Register of Pre-trial Investigations.