{"record":{"code":"UA-2276088","indicator":"Tax debtor receives a public contract","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"CHERNIVETSKI TEPLOVI MEREZHI\" [37378680]","buyer":"DPS · podatkovyi borh","amount":20985394.69,"currency":"UAH","records":8,"found":"2026-10-04","refs":["2022-02-22","2022-01-10","2022-02-15"],"id":"UA-2276088","html":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2276088/","json":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2276088/index.json","why":"Indicator “Tax debtor receives a public contract”: for 2022-02-22 tax debt 255,684 UAH (state budget 255,684, local 0; Ekolohich p-tok,iakyi spravliaiet for vykyd in atmosf povitria dvookysu vuhletsiu statsionar dzherelamy zabrud; PODATOK for DODANU VARTIST iz vyrobleny); for 90 days before that received 8 contracts for 20,985,395 UAH (2022-01-10…2022-02-15) from 8 buyers.","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"CHERNIVETSKI TEPLOVI MEREZHI\" [37378680]",null],["EDRPOU code","37378680",null],["Buyer","DPS · podatkovyi borh",null],["Indicator","Tax debtor receives a public contract",null],["Amount","UAH 20,985,395",null],["Records behind the indicator","8",null],["Found","4 October 2026",null],["Code","UA-2276088",null],["Reference","2022-02-22",null],["Reference","2022-01-10",null],["Reference","2022-02-15",null]],"summary":"for 2022-02-22 tax debt 255,684 UAH (state budget 255,684, local 0; Ekolohich p-tok,iakyi spravliaiet for vykyd in atmosf povitria dvookysu vuhletsiu statsionar dzherelamy zabrud; PODATOK for DODANU VARTIST iz vyrobleny); for 90 days before that received 8 contracts for 20,985,395 UAH (2022-01-10…2022-02-15) from 8 buyers","entity":"1bb2f407"},"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":"2022-02-15","ref":"UA-2022-01-27-003250-a-b1","url":"https://prozorro.gov.ua/tender/UA-2022-01-27-003250-a","buyer":"Pivdenno-Skhidne mizhrehionalne upravlinnia Ministerstva iustytsii (m. Dnipro) [43314918]","supplier":"TOV «CHernivetski teplovi merezhi [37378680]","amount":118543.8,"currency":"UAH","more":"procedure: negotiation"},{"kind":"Contract","date":"2022-02-07","ref":"UA-2022-01-25-017852-b-a1","url":"https://prozorro.gov.ua/tender/UA-2022-01-25-017852-b","buyer":"Oblasne komunalne nekomertsiine pidpryiemstvo \"a private individual likarnia [43288621]","supplier":"TOV \"CHernivetski teplovi merezhi [37378680]","amount":922157.95,"currency":"UAH","more":"procedure: negotiation"},{"kind":"Contract","date":"2022-02-03","ref":"UA-2022-01-21-004748-b-b1","url":"https://prozorro.gov.ua/tender/UA-2022-01-21-004748-b","buyer":"Vykonavchyi komitet Apostolivskoi miskoi rady [40209395]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"CHERNIVETSKI TEPLOVI MEREZHI [37378680]","amount":2054759.2,"currency":"UAH","more":"procedure: negotiation"},{"kind":"Contract","date":"2022-01-28","ref":"UA-2022-01-17-001793-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-01-17-001793-a","buyer":"Raivskyi litsei Raivskoi silskoi rady Synelnykivskoho raionu Dnipropetrovskoi oblasti [21899499]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"CHERNIVETSKI TEPLOVI MEREZHI [37378680]","amount":2364774,"currency":"UAH","more":"procedure: negotiation"},{"kind":"Contract","date":"2022-01-14","ref":"UA-2021-12-24-010701-c-c1","url":"https://prozorro.gov.ua/tender/UA-2021-12-24-010701-c","buyer":"KOMUNALNE PIDPRYIEMSTVO \"APOSTOLIVSKA MISKA LIKARNIA\" APOSTOLIVSKOI MISKOI RADY [01987631]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"CHERNIVETSKI TEPLOVI MEREZHI [37378680]","amount":6164277.6,"currency":"UAH","more":"procedure: negotiation"},{"kind":"Contract","date":"2022-01-12","ref":"UA-2022-01-06-000693-c-c1","url":"https://prozorro.gov.ua/tender/UA-2022-01-06-000693-c","buyer":"Komunalne nekomertsiine pidpryiemstvo \"Zastavnivska bahatoprofilna likarnia\" IUrkovetskoi silskoi rady CHernivetskoho r… [02005711]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"CHERNIVETSKI TEPLOVI MEREZHI [37378680]","amount":1529780,"currency":"UAH","more":"procedure: negotiation.quick"},{"kind":"Contract","date":"2022-01-12","ref":"UA-2021-12-28-001686-c-c1","url":"https://prozorro.gov.ua/tender/UA-2021-12-28-001686-c","buyer":"Derzhavnyi profesiino - tekhnichnyi navchalnyi zaklad \"Apostolivskyi tsentr pidhotovky ta perepidhotovky robitnychykh k… [21902362]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"CHERNIVETSKI TEPLOVI MEREZHI [37378680]","amount":1530028,"currency":"UAH","more":"procedure: negotiation"},{"kind":"Contract","date":"2022-01-10","ref":"UA-2021-12-24-005712-c-c1","url":"https://prozorro.gov.ua/tender/UA-2021-12-24-005712-c","buyer":"Upravlinnia osvity, kultury, molodi ta sportu Apostolivskoi miskoi rady [40220031]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"CHERNIVETSKI TEPLOVI MEREZHI [37378680]","amount":10940142.55,"currency":"UAH","more":"procedure: negotiation"}],"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-2294614/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2294614/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2336736/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2336736/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2616976/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2616976/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1635035/","json":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1635035/index.json","record":"Findings · Contract splitting on one day","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2276088/","json":"https://worldwide-corruption.com/record/ukraine/findings/tax-debt/UA-2276088/index.json"}