In 2023, temporary head of ARMA Maksymenko was held accountable for violating procedure for maintaining tax records at UMCC

In 2023, the temporary head of the National Agency of Ukraine for Finding, Tracing and Management of Assets Derived from Corruption and Other Crimes (Asset Recovery and Management Agency, ARMA) Yaroslava Maksymenko was accused and held administratively accountable for violating the procedure for maintaining tax records at the United Mining and Chemical Company (UMCC).

This is evidenced by data from the court registry, Ukrainian News Agency reports.

According to the State Tax Service protocol on administrative offense No. 38/32-00-51-03-04/36716128 dated June 19, 2023, Yaroslava Maksymenko, First Deputy Chairman of the Board of JSC "UNITED MINING AND CHEMICAL COMPANY", violated the procedure for maintaining tax accounting, namely: 1) JSC "UMCC" violated clause 44.1 of Article 44, clause 198.1, clause 198.2, clause 198.3, clause 198.6 of Article 198 of the Tax Code of Ukraine, Order of the Ministry of Finance of Ukraine "On Approval of Forms and the Procedure for Filling in and Submitting Tax Reporting on Value Added Tax" dated January 28, 2016 No. 21, as a result of which JSC "UMCC" overestimated the tax credit for February 2023 by the VAT amount of UAH 2,064,441.

This led to a violation of: paragraph "b" of clause 200.4 of Article 200 of the Tax Code of Ukraine, as a result of which the amount of VAT subject to budget reimbursement (paragraph 20.2.1 of the VAT tax return for February 2023) was overstated by UAH 221,395; paragraph "c" of clause 200.4 of Article 200 of the Tax Code of Ukraine, as a result of which the amount of the negative value included in the tax credit of the next reporting (tax) period (paragraph 21 of the VAT tax return for February 2023) was overstated by UAH 1,843,046; 2) paragraph 10, clause 200.12, article 200 of the Tax Code of Ukraine, the amount of value added tax declared by JSC "UMCC" for budget reimbursement to the payer's bank account according to the declaration for February 2023 is subject to reduction by the amount of tax debt in the amount of UAH 83,156,188.45; 3) clause 5, clause 10, section III of the Order of the Ministry of Finance of Ukraine "On approval of forms and the Procedure for filling out and submitting tax reporting on value added tax" dated January 28, 2016 No. 21, as a result of which JSC "UMCC" underestimated the volume of operations that are not subject to taxation in line 5 (column A) of the Declaration for February 2023 in the amount of UAH 399,034, which is reflected in the copy of the inspection report dated May 15, 2023 No. 523/32-00-51-03-04/36716128, thereby committing an administrative offense provided for in Part 1 of Article 163-1 of the Code of Administrative Offenses.

However, the proceedings in the case of an administrative offense under Part 1 of Art. 163-1 of the Code of Administrative Offenses against Maksymenko was then closed on the basis of clause 1, part 1, article 247 of the Code of Administrative Offenses due to the absence of an event and the elements of an administrative offense.

As Ukrainian News Agency earlier reported, the temporary head of ARMA is being demanded through the court to collect the arrears for utilities.

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