"Gray" import of electronics destroys legal business - lawyer about schemes in the market

"Gray" schemes in the electronics market create unfair competition and destroy legal business, because they do not give it the opportunity to work effectively. This was stated in an exclusive comment to UNN by lawyer, former advisor to the director of the State Bureau of Investigation Oleg Shram.

Any smuggled goods destroy real and legal business, because they do not give those who act in accordance with the letter of the law the opportunity to work effectively, make profits, and develop. Of course, any "gray", "black" or other schemes that allow minimizing taxes - they create real competition, destroy the white business that wants, is ready, and works in white. They are not given the opportunity to work effectively

He explained that the investigation of tax violations involves a clear sequence of actions by law enforcement officers.

Law enforcement officers must conduct the entire complex of necessary investigative procedural actions, determine the amount that did not reach the budget for a certain period, and bring them (the perpetrators - ed.) to criminal responsibility. And, accordingly, the court must assess the collected evidence and issue an appropriate verdict

According to him, after establishing the amount of tax debt, several scenarios are possible - payment of the full or agreed amount with the tax authority (which entails the closure of criminal proceedings), or denial and consideration of the case in court.

When asked whether companies that are split into dummy FOPs can be held accountable, Shram replied that it is real.

Of course, you can. The question is that here it is necessary to prove not only the amount of unpaid taxes and fees, but also the guilt of those persons who are responsible for this. Whether it is one person or several people. At least, it is the head of the relevant legal entity, the chief accountant. If these are several networks, then it is necessary to find out what these networks are, who manages them and who is involved in this... There must be painstaking work, a systematic approach to the work of the pre-trial investigation body, and prosecutors who must understand these issues and give an appropriate assessment

Let us remind you

About a month ago, the State Tax Service of Ukraine discovered schemes of evading VAT payment for more than UAH 286 million in the "Yabko" and Yabluka networks. The head of the department, Ruslan Kravchenko, said that during the inspections, tax officials discovered massive facts of trade without the use of RRO/PRRO and the absence of documents on the origin of the equipment. At the same time, the State Tax Service also handed over to law enforcement officers the facts of artificial division of sales by the above-mentioned networks: legal entities involved up to 300 related FOPs in a simplified system. Tax officials identified 170 entrepreneurs involved in these manipulations. Their total income is UAH 1.72 billion.

Earlier, the Bureau of Economic Security of Ukraine, in response to a request from UNN, reported that law enforcement officers are investigating the facts of tax evasion and smuggling in the field of electronics trade. According to UNN sources, the investigation covers the facts of supplying equipment of well-known brands to the territory of Ukraine - we are talking about more than 30 criminal proceedings and suspicions against 7 people, part of the materials have already been submitted to the court. 

The head of the Verkhovna Rada Tax Committee, Danylo Hetmantsev, noted that, in particular, the company "Yabko" openly stated that they work "in the shadows", breaking up into FOPs. He stressed that this is a direct violation of the law - a crime under at least Article 212 of the Criminal Code regarding tax evasion. 

Let's add

According to the American Chamber of Commerce, losses to the state budget from the functioning of the shadow market of only certain smartphone models amount to UAH 5.5 billion. According to Chamber experts, one of the large sellers has more than 100 stores throughout Ukraine, which operate through a network of hundreds of fictitious FOPs. 

The European Business Association and its Committee on Household Appliances insisted on the need to take urgent measures to combat the illegal import of household appliances and electronics in Ukraine.