The State Tax Service has exposed a "business splitting" scheme in two well-known electronics chains, which led to VAT evasion of over UAH 286 million. In addition, the State Tax Service has also provided law enforcement with facts of artificial division of sales by these chains: legal entities involved several hundred related individual entrepreneurs using a simplified system.
The State Tax Service has exposed a "business splitting" scheme in two well-known electronics chains, which led to VAT evasion of over UAH 286 million. In addition, the State Tax Service has also provided law enforcement with facts of artificial division of sales by these chains: legal entities involved several hundred related individual entrepreneurs using a simplified system.
These two retail chains selling Apple brand equipment have over 160 stores across the country. During inspections, tax service officers discovered massive sales without the use of RRO/PRRO, as well as the lack of accounting for goods and documents on the origin of equipment. Materials on all violations have already been transferred to the Bureau of Economic Security of Ukraine.
According to Economic Truth, we are talking about the Yabko and Yabluka chains.
"Over the weekend alone, within the framework of almost 150 control purchases, including in these chains, we identified 22 cases of issuing non-fiscal settlement documents - in fact, fake pieces of paper that only imitate checks. The timing of sales showed that the constant presence of tax officers stimulated the growth of sales in stores several times. Based on the results of more than 400 such inspections, taxpayers were fined more than 85 million hryvnias," reports the head of the State Tax Service Ruslan Kravchenko.
These two electronics chains also recruited individual entrepreneurs to artificially divide sales. It is known that the legal entities recruited up to 300 related individual entrepreneurs using a simplified system.
"We have already identified 170 entrepreneurs involved in these manipulations. Their total income is UAH 1.72 billion," the tax office notes.
They also added that, thanks to inspections, these networks have now ceased operations through single tax payers and are operating in the form of limited liability companies that are on the general taxation system and are VAT payers. Their revenues have increased more than 10 times.
We will remind you that in early September, employees of the Bureau of Economic Security conducted searches in the Yabko chain of appliance stores, related to the suspicion of the chain in tax evasion.
In October, People's Deputy and Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy Yaroslav Zheleznyak reported on 170 inspections of business entities engaged in the sale of equipment, including Apple equipment, such networks under the TM "YABKO", "YABLUKA", "STYLUS", "Techno Yizhak", "Touch", "Store", "iStore", "iPeople", "Appleroom".
