{"record":{"code":"UA-2263106","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOV \"SMACHNENKO\" [39795904]","buyer":"KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO \"TRETIA CHERKASKA MISKA LIKARNIA SHVYDKOI MEDYCHNOI DOPOMOHY\" [05503705]","amount":1120906.0999999999,"currency":"UAH","records":4,"found":"2026-10-04","refs":["2025-01-03","2025-01-16","2021-05-27"],"id":"UA-2263106","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263106/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263106/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 4 contracts “with VAT” for 6,725,437 UAH (2025-01-03…2025-01-16), while the VAT payer registration was cancelled 2021-05-27 (inidsutnist postavok ta nenadannia deklaratsii).","facts":[["Company / subject","TOV \"SMACHNENKO\" [39795904]",null],["EDRPOU code","39795904",null],["Buyer","KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO \"TRETIA CHERKASKA MISKA LIKARNIA SHVYDKOI MEDYCHNOI DOPOMOHY\" [05503705]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 1,120,906",null],["Records behind the indicator","4",null],["Found","4 October 2026",null],["Code","UA-2263106",null],["Reference","2025-01-03",null],["Reference","2025-01-16",null],["Reference","2021-05-27",null]],"summary":"4 contracts “with VAT” for 6,725,437 UAH (2025-01-03…2025-01-16), while the VAT payer registration was cancelled 2021-05-27 (inidsutnist postavok ta nenadannia deklaratsii)","entity":"b360aa40"},"about":"The supplier is on the list of VAT payers with grounds for deregistration. 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":"2025-01-16","ref":"UA-2025-01-06-006936-a-a3","url":"https://prozorro.gov.ua/tender/UA-2025-01-06-006936-a","buyer":"KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO \"TRETIA CHERKASKA MISKA LIKARNIA SHVYDKOI MEDYCHNOI DOPOMOHY [05503705]","amount":1479645,"currency":"UAH","more":"procedure: priceQuotation"},{"kind":"Contract","date":"2025-01-06","ref":"UA-2024-12-23-005332-a-a2","url":"https://prozorro.gov.ua/tender/UA-2024-12-23-005332-a","buyer":"KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO \"TRETIA CHERKASKA MISKA LIKARNIA SHVYDKOI MEDYCHNOI DOPOMOHY [05503705]","amount":2035200,"currency":"UAH","more":"procedure: priceQuotation"},{"kind":"Contract","date":"2025-01-06","ref":"UA-2024-12-20-020121-a-c2","url":"https://prozorro.gov.ua/tender/UA-2024-12-20-020121-a","buyer":"KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO \"TRETIA CHERKASKA MISKA LIKARNIA SHVYDKOI MEDYCHNOI DOPOMOHY [05503705]","amount":1820700,"currency":"UAH","more":"procedure: priceQuotation"},{"kind":"Contract","date":"2025-01-06","ref":"UA-2024-12-20-019910-a-b2","url":"https://prozorro.gov.ua/tender/UA-2024-12-20-019910-a","buyer":"KOMUNALNE NEKOMERTSIINE PIDPRYIEMSTVO \"TRETIA CHERKASKA MISKA LIKARNIA SHVYDKOI MEDYCHNOI DOPOMOHY [05503705]","amount":1389900,"currency":"UAH","more":"procedure: priceQuotation"}],"row":{"country":"Ukraine","iso2":"UA","part":"Findings","indicator":"Supplier with grounds for VAT deregistration","about":"The supplier is on the list of VAT payers with grounds for deregistration. 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":2375,"new_today":0,"on_pages":2373,"full_list":["https://worldwide-corruption.com/database/data/ua-vat-ghost-1.jsonl.gz"],"html":"https://worldwide-corruption.com/database/ukraine/findings/vat-ghost/","json":"https://worldwide-corruption.com/database/ukraine/findings/vat-ghost/index.json"},"other_records_of_this_company":[{"html":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1610243/","json":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1610243/index.json","record":"Findings · Contract splitting on one day","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-34323/","json":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-34323/index.json","record":"Findings · Procurement under monitoring of the State Audit Service","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1520183/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1520183/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263105/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263105/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263109/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263109/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263103/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263103/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263108/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263108/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263107/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263107/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263104/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263104/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263102/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263102/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263206/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263206/index.json","record":"Findings · Supplier with grounds for VAT deregistration","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263106/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2263106/index.json"}