Law enforcement officers in the Kyiv region have secured the return of almost 14 million hryvnias to the local budget. This is a case of rent evasion.
This was reported by the press service of the Kyiv Regional Prosecutor's Office.
“This is an enterprise engaged in the production and sale of bottled water. The chief accountant of the LLC deliberately reduced the tax base for years. As a result, the amounts of rent that were supposed to go to the budget were artificially understated,” the report says.
According to the case materials, for the period from 2019 to 2025, the budget received more than UAH 13.9 million less. The sanction of Part 3 of Article 212 of the Criminal Code of Ukraine is intentional tax evasion in especially large amounts, which provides for a fine of up to twenty-five thousand tax-free minimums. In 2026, the subsistence minimum for an able-bodied person is UAH 3,328 per month. Accordingly, the amount of the tax social benefit is UAH 1,664 (UAH 3,328 × 50% = UAH 1,664). That is, for the qualification of an administrative or criminal offense (not the amount of a fine as a punishment), the non-taxable minimum income of citizens in 2026 is UAH 1,664. income of citizens with deprivation of the right to hold certain positions or engage in certain activities for a period of up to three years with confiscation of property.
During the pre-trial investigation, the company fully compensated for the damages caused, the prosecutor's office noted.