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The Specialized Prosecutor’s Office presented an accusation before the Specialized Criminal Court against five people for participating in an organized criminal group constituted to avoid the establishment and payment of VAT in particularly high amounts.
The evidence gathered in the course of the pre-trial proceedings shows that during its existence, from February 2011 to January 2015, the group avoided paying obligations under the VAT Law of more than BGN 22 million. They were used as a tax credit by two operating companies owned by a group participant.
The criminal scheme was drawn up by the head of the criminal association IV. For its implementation he attracted his close associates and business partners, including the owner and manager of existing companies. It also organized the registration of 12 companies of the “disappeared merchant” type on behalf of attorneys with low social status, without activity, assets and employees. The purpose of the hollow companies was to set the stage for a false document flow and illegally form a tax credit for existing companies.
The functions of each of the members of the criminal group were determined by their leader. One of them was tasked with searching for “owners” and registering the hollow companies in their name. Another was responsible for providing false documents: consulting contracts and other miscellaneous services, invoices for fictitious deliveries and purchase of machinery (an average of 100 invoices per month), CMR, bills of lading, etc. External accounting experts suspected of processing false documents were hired. The owner of the operating companies submitted the monthly VAT returns, which always reported high turnover and low profitability.
The Specialized Criminal Court is about to schedule a preliminary hearing on the case.
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