{"record":{"code":"UA-2273528","indicator":"Tax debtor receives a public contract","class_b":false,"subject":"Borivske komunalne pidpryiemstvo teplovykh merezh [32468926]","buyer":"DPS · podatkovyi borh","amount":5091475.7,"currency":"UAH","records":8,"found":"2026-10-04","refs":["2022-02-22","2022-01-26","2022-02-14"],"id":"UA-2273528","html":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2273528/","json":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2273528/index.json","why":"Indicator “Tax debtor receives a public contract”: for 2022-02-22 tax debt 2,583,070 UAH (state budget 2,583,070, local 0; PODATOK for DODANU VARTIST iz vyroblenykh in Ukraini goodsi(manufacturedit, posluh)); for 90 days before that received 8 contracts for 5,091,476 UAH (2022-01-26…2022-02-14) from 7 buyers.","facts":[["Company / subject","Borivske komunalne pidpryiemstvo teplovykh merezh [32468926]",null],["EDRPOU code","32468926",null],["Buyer","DPS · podatkovyi borh",null],["Indicator","Tax debtor receives a public contract",null],["Amount","UAH 5,091,476",null],["Records behind the indicator","8",null],["Found","4 October 2026",null],["Code","UA-2273528",null],["Reference","2022-02-22",null],["Reference","2022-01-26",null],["Reference","2022-02-14",null]],"summary":"for 2022-02-22 tax debt 2,583,070 UAH (state budget 2,583,070, local 0; PODATOK for DODANU VARTIST iz vyroblenykh in Ukraini goodsi(manufacturedit, posluh)); for 90 days before that received 8 contracts for 5,091,476 UAH (2022-01-26…2022-02-14) from 7 buyers","entity":"536ed5a4"},"about":"The supplier was on the list of tax debtors when it received the public contract. Indicators computed from public data sets: contracts, payments, registers, trade and sanctions lists. An indicator is a reason to check, not a decision of a public authority.","evidence":[{"kind":"Contract","date":"2022-02-14","ref":"UA-2022-01-26-001319-b-b1","url":"https://prozorro.gov.ua/tender/UA-2022-01-26-001319-b","buyer":"Viddil z pytan humanitarnoi polityky (osvita, kultura, turyzm, molodi ta sportu) Borivskoi selyshchnoi rady [44087740]","supplier":"BORIVSKE KOMUNALNE PIDPRYIEMSTVO TEPLOVYKH MEREZH [32468926]","amount":11764064.53,"currency":"UAH","more":"procedure: negotiation"},{"kind":"Contract","date":"2022-02-14","ref":"UA-2022-01-26-001319-b-b2","url":"https://prozorro.gov.ua/tender/UA-2022-01-26-001319-b","buyer":"Viddil z pytan humanitarnoi polityky (osvita, kultura, turyzm, molodi ta sportu) Borivskoi selyshchnoi rady [44087740]","supplier":"BORIVSKE KOMUNALNE PIDPRYIEMSTVO TEPLOVYKH MEREZH [32468926]","amount":6250929.36,"currency":"UAH","more":"procedure: negotiation"},{"kind":"Contract","date":"2022-02-09","ref":"UA-2022-02-03-003354-b-b1","url":"https://prozorro.gov.ua/tender/UA-2022-02-03-003354-b","buyer":"Holovne upravlinnia Derzhavnoi mihratsiinoi sluzhby Ukrainy v KHarkivskii oblasti [37764460]","supplier":"Borivske komunalne pidpryiemstvo teplovykh merezh [32468926]","amount":55358.78,"currency":"UAH","more":"procedure: negotiation.quick"},{"kind":"Contract","date":"2022-02-09","ref":"UA-2022-01-31-003298-c-b1","url":"https://prozorro.gov.ua/tender/UA-2022-01-31-003298-c","buyer":"Holovne upravlinnia Pensiinoho fondu Ukrainy v KHarkivskii oblasti [14099344]","supplier":"Borivske komunalne pidpryiemstvo teplovykh merezh [32468926]","amount":461323.2,"currency":"UAH","more":"procedure: negotiation.quick"},{"kind":"Contract","date":"2022-02-02","ref":"UA-2022-01-27-012301-b-a1","url":"https://prozorro.gov.ua/tender/UA-2022-01-27-012301-b","buyer":"Komunalne nekomertsiine pidpryiemstvo \" Borivska tsentralna likarnia Borivskoi selyshchnoi rady [02002807]","supplier":"Borivske KPTM [32468926]","amount":3552188.64,"currency":"UAH","more":"procedure: negotiation.quick"},{"kind":"Contract","date":"2022-02-02","ref":"UA-2022-01-27-002285-c-a1","url":"https://prozorro.gov.ua/tender/UA-2022-01-27-002285-c","buyer":"Iziumskyi miskraionnyi tsentr zainiatosti [22683353]","supplier":"Borivske komunalne pidpryiemstvo teplovykh merezh [32468926]","amount":216821.9,"currency":"UAH","more":"procedure: negotiation.quick"},{"kind":"Contract","date":"2022-01-26","ref":"UA-2022-01-20-014134-b-c1","url":"https://prozorro.gov.ua/tender/UA-2022-01-20-014134-b","buyer":"Terytorialne upravlinnia Derzhavnoi sudovoi administratsii Ukrainy u KHarkivskii oblasti [26281249]","supplier":"Borivske komunalne pidpryiemstvo teplovykh merezh [32468926]","amount":113036.46,"currency":"UAH","more":"procedure: negotiation.quick"},{"kind":"Contract","date":"2022-01-26","ref":"UA-2022-01-31-002369-c-c1","url":"https://prozorro.gov.ua/tender/UA-2022-01-31-002369-c","buyer":"Upravlinnia Derzhavnoi kaznacheiskoi sluzhby Ukrainy u Borivskomu raioni KHarkivskoi oblasti [37880458]","supplier":"Borivske komunalne pidpryiemstvo teplovykh merezh [32468926]","amount":125170.82,"currency":"UAH","more":"procedure: reporting"}],"row":{"country":"Ukraine","iso2":"UA","part":"Findings","indicator":"Tax debtor receives a public contract","about":"The supplier was on the list of tax debtors when it received the public contract. Indicators computed from public data sets: contracts, payments, registers, trade and sanctions lists. An indicator is a reason to check, not a decision of a public authority.","findings":3161,"new_today":0,"on_pages":3141,"full_list":["https://worldwide-corruption.com/database/data/ua-tax-debt-1.jsonl.gz"],"html":"https://worldwide-corruption.com/database/ukraine/findings/tax-debt/","json":"https://worldwide-corruption.com/database/ukraine/findings/tax-debt/index.json"},"other_records_of_this_company":[{"html":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2386317/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2386317/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282051/","json":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282051/index.json","record":"Findings · Supplier in bankruptcy","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282068/","json":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282068/index.json","record":"Findings · Supplier in bankruptcy","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282053/","json":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282053/index.json","record":"Findings · Supplier in bankruptcy","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282067/","json":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282067/index.json","record":"Findings · Supplier in bankruptcy","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282065/","json":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282065/index.json","record":"Findings · Supplier in bankruptcy","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282070/","json":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282070/index.json","record":"Findings · Supplier in bankruptcy","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282069/","json":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282069/index.json","record":"Findings · Supplier in bankruptcy","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282066/","json":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282066/index.json","record":"Findings · Supplier in bankruptcy","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282052/","json":"https://worldwide-corruption.com/record/ukraine/findings/bankrupt/UA-2282052/index.json","record":"Findings · Supplier in bankruptcy","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1537989/","json":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1537989/index.json","record":"Findings · Contract splitting on one day","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2273528/","json":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2273528/index.json"}