{"record":{"code":"UA-2264240","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SK TAMERLAN\" [38786443]","buyer":"Odeskyi derzhavnyi ahrarnyi universytet [00493008]","amount":836149.3916666666,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2024-11-29","2024-12-24","2020-12-31"],"id":"UA-2264240","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264240/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264240/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 5,016,896 UAH (2024-11-29…2024-12-24), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV).","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"SK TAMERLAN\" [38786443]",null],["EDRPOU code","38786443",null],["Buyer","Odeskyi derzhavnyi ahrarnyi universytet [00493008]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 836,149",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2264240",null],["Reference","2024-11-29",null],["Reference","2024-12-24",null],["Reference","2020-12-31",null]],"summary":"2 contracts “with VAT” for 5,016,896 UAH (2024-11-29…2024-12-24), while the VAT payer registration was cancelled 2020-12-31 (ie platnykom ied.pod. for stavkoiu bez PDV)","entity":"68081d02"},"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":"2024-12-26","ref":"UA-2024-12-26-010505-a-b1","url":"https://prozorro.gov.ua/tender/UA-2024-12-26-010505-a","buyer":"Odeskyi derzhavnyi ahrarnyi universytet [00493008]","amount":1616897.35,"currency":"UAH","more":"procedure: reporting"},{"kind":"Contract","date":"2024-11-29","ref":"UA-2024-11-04-012449-a-a1","url":"https://prozorro.gov.ua/tender/UA-2024-11-04-012449-a","buyer":"Odeskyi derzhavnyi ahrarnyi universytet [00493008]","amount":3399999,"currency":"UAH","more":"procedure: aboveThreshold"}],"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/plan-late/UA-2335139/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2335139/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264240/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264240/index.json"}