{"record":{"code":"UA-2275735","indicator":"Tax debtor receives a public contract","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"EMERALD-STOUN\" [37827478]","buyer":"DPS · podatkovyi borh","amount":54500,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2022-02-22","2022-02-09"],"id":"UA-2275735","html":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2275735/","json":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2275735/index.json","why":"Indicator “Tax debtor receives a public contract”: for 2022-02-22 tax debt 166 UAH (state budget 166, local 0; PODATOK for DODANU VARTIST iz vyroblenykh in Ukraini goodsi(manufacturedit, posluh)); for 90 days before that received 2 contracts for 54,500 UAH (2022-02-09…2022-02-09) from 1 buyers.","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"EMERALD-STOUN\" [37827478]",null],["EDRPOU code","37827478",null],["Buyer","DPS · podatkovyi borh",null],["Indicator","Tax debtor receives a public contract",null],["Amount","UAH 54,500",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2275735",null],["Reference","2022-02-22",null],["Reference","2022-02-09",null]],"summary":"for 2022-02-22 tax debt 166 UAH (state budget 166, local 0; PODATOK for DODANU VARTIST iz vyroblenykh in Ukraini goodsi(manufacturedit, posluh)); for 90 days before that received 2 contracts for 54,500 UAH (2022-02-09…2022-02-09) from 1 buyers","entity":"62cbb77c"},"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":"2022-02-09","ref":"UA-2022-02-09-008809-b-b1","url":"https://prozorro.gov.ua/tender/UA-2022-02-09-008809-b","buyer":"KOMUNALNE PIDPRYIEMSTVO \"ZHYTLOVO - EKSPLUATATSIINA KONTORA BARYSHIVSKOI SELYSHCHNOI RADY [23570929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"EMERALD-STOUN [37827478]","amount":20500,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2022-02-09","ref":"UA-2022-02-09-009315-b-b1","url":"https://prozorro.gov.ua/tender/UA-2022-02-09-009315-b","buyer":"KOMUNALNE PIDPRYIEMSTVO \"ZHYTLOVO - EKSPLUATATSIINA KONTORA BARYSHIVSKOI SELYSHCHNOI RADY [23570929]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"EMERALD-STOUN [37827478]","amount":34000,"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/split/UA-1524378/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524378/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2275735/","json":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2275735/index.json"}