How do "disabled converters" work in Lviv?
In Lviv, a number of public organizations may be involved in the activities of conversion centers used to launder large sums of money. Moreover, they are headed by individuals who can be considered front men, as they share the same registered address, as do the owners and beneficiaries. ORD.
In particular, the public organization "Organization of Persons with Disabilities 'New Path of Galicia,'" was founded by eight legal entities. This NGO established the Citizens' Association Enterprise "Galician Food Guild" and the Citizens' Association Enterprise "Kazatsky Shlyakh," registered in Lviv at 14a Rudnenska Street. These companies are headed by V.A. Storoshchuk. He is also the director of Western Agrarian Holding LLC, which is featured in journalistic investigations exposing a network of conversion centers created by a certain Vasyl Kostyuk.
The holding company is subject to bankruptcy proceedings, initiated at the request of a creditor demanding UAH 700,000. However, it should be noted that the case was only initiated on August 20, 2022, after public information about possible illegal VAT refund schemes in the Lviv region had been released. Even more interesting is the fact that only after this, the Main Directorate of the State Tax Service in the Lviv region mentioned the company's debts and demanded over UAH 85 million in unpaid taxes.
The Galichanka LV public organization, a non-profit organization for people with disabilities, the New Path of Galicia, also received a VAT reimbursement of UAH 19,586,900 this year. One of the founders is Oleksandra Mykhailivna Danylyak, who is the founder/beneficiary of two companies, one of which (EXPROM-TORG LLC) was subject to special economic sanctions, according to the decision of the National Security and Defense Council of April 2, 2021.
Disabled Converters
The work of the "Levoprod Citizens' Association" is noteworthy. They received a VAT refund of UAH 18,107 million in 2022. The former director of the enterprise was Ihor Vasyliovych Kostyuk. He is likely the son of Vasyl Kostyuk's son. The latter is also involved in the public organization "Lion's Help." Its co-founder is Vasyl Vasyliovych Danalaki, who is also a co-founder (50%) of Ukrryba LTD LLC, where Vasyl Kostyuk was previously the beneficiary. Another co-founder of the "Lion's Help" NGO is R.Yu. Shabakovsky, who, together with Ivan Zenovich Rimsky, last July founded the "Association of Persons with Disabilities 'Trust in People'" NGO. On August 18, 2021, the organization established three enterprises, namely:
The Promvse Group of Companies, located at 355g Gorodotska Street, Lviv, is the address and companies associated with Danalaki. The director of this enterprise is Timofey Aleksandrovich Gerovsky (likely the son of Aleksandr Mikhailovich Gerovsky, director of Ukrprodmyaso LLC and former beneficiary of Ukrryba LTD LLC).
Furthermore, the head of the Lviv-based Prod Myasko public organization is Dmytro Ivanovych Bobyak, a co-founder of the NGO Nash Kosmach. Vasyl Kostyuk is also one of the latter's co-founders.
The Rybkaprom Production and Industrial Association is registered at an address in Zimnia Voda near Lviv. Fishtrans LLC, owned by Danalaki, is also registered there. Danalaki is also the owner of Ukrryba Company LLC.
It's worth noting that the beneficial owner of Ukrryba LTD LLC was previously the same Vasyl Kostyuk, who is associated with the former head of the State Tax Service of Ukraine, Serhiy Verlanov. In private circles, Vasyl Kostyuk is considered one of the co-organizers of the largest conversion centers in Ukraine.
The answer to the question of why organizations of people with disabilities become the founders of enterprises that "successfully" work with VAT is simple: according to paragraph 197.6 of Article 197 of the Tax Code of Ukraine, transactions involving the supply of goods and services directly carried out by enterprises established by public associations of people with disabilities are exempt from value-added tax.
And that's not all. Another company, Goverla XXI LLC, received a VAT refund this year. This enterprise received 7,2 million hryvnias from the state budget. The company's director is Dmytro Yuryevich Shokurov. But there's a catch: a person with the same last name and first name is registered with the Center for Overnight Stays of the Homeless. In other words, they are homeless. They are like "disabled converters," and even homeless.
As a reminder, this isn't the first scandal involving VAT refunds by Lviv tax authorities. According to an investigation by journalists from the local publication "Delo," among the companies that received VAT refunds in the region are Rechstil LLC and Experttorg Plus LLC, both headed by Diana Khodak. Khodak is registered in the Lviv region. Her children first heard from journalists that their mother heads these companies.
Specifically, a store owned by the company "Experttorg Plus" was registered in July of this year in the village of Zubra, near Lviv. It was supposed to be a wholesale fruit and vegetable store. The premises are now closed. According to the publication, the company only submitted its inventory information to the State Tax Service in July of this year. However, the tax authority was not at all bothered by the lack of inventory for fruits, which the company allegedly sold for over 500 million hryvnias.
“From all the information collected, we can conclude that, most likely, Diana Khodak is a front person and in fact not "He manages two companies. However, the state reimburses these companies tens of millions of hryvnias in VAT. This situation may indicate the involvement of these companies in fraudulent schemes. All of this is evidence of violation of the law," the media concluded.
Translation by Skelet.Org
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