Prosecutors of the Chernivtsi Regional Prosecutor's Office have sent indictments to the court regarding three individual entrepreneurs for intentional evasion of tax payments and mandatory fees totaling nearly 14 million UAH (Part 1 of Article 212 of the Criminal Code of Ukraine).

The accused did not reflect real income from entrepreneurial activities in their accounting records in order to understate their tax obligations.

From January 2023 to May 2025, an entrepreneur engaged in the buying and selling of vehicles did not declare the sale of cars. As a result, he evaded tax payments amounting to over 4.6 million UAH.

Similar violations were found in the activities of the director of a company engaged in fuel trading. He did not reflect cash sales of fuel in his tax reporting, thereby intentionally evading over 4.6 million UAH in value-added tax.

Another entrepreneur, who sells household (electronic) appliances, intentionally understated his total taxable income from 2022 to 2024, evading tax and fee payments amounting to 4.5 million UAH.

During the pre-trial investigation, the entrepreneurs voluntarily compensated for the damages caused to the state.

In connection with the compensation for the damages caused by the defendants, a motion has been submitted to the court to release them from criminal liability.

The pre-trial investigation was conducted by detectives of the Territorial Department of the Bureau of Economic Security in the Chernivtsi region.

Note: According to Article 62 of the Constitution of Ukraine, a person is presumed innocent of committing a crime and cannot be subjected to criminal punishment until their guilt is proven in a lawful manner and established by a guilty verdict of the court.