{"record":{"code":"UA-2264407","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"IUM\" [43245457]","buyer":"VYZHNYTSKA MISKA RADA [04062096]","amount":115444,"currency":"UAH","records":1,"found":"2026-10-04","refs":["2022-06-30","2020-03-31"],"id":"UA-2264407","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264407/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264407/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 1 contracts “with VAT” for 692,664 UAH (2022-06-30…2022-06-30), while the VAT payer registration was cancelled 2020-03-31 (ie platnykom ied.pod. for stavkoiu bez PDV); VAT in the price ≈ 115,444 UAH.","facts":[["Company / subject","TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"IUM\" [43245457]",null],["EDRPOU code","43245457",null],["Buyer","VYZHNYTSKA MISKA RADA [04062096]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 115,444",null],["Records behind the indicator","1",null],["Found","4 October 2026",null],["Code","UA-2264407",null],["Reference","2022-06-30",null],["Reference","2020-03-31",null]],"summary":"1 contracts “with VAT” for 692,664 UAH (2022-06-30…2022-06-30), while the VAT payer registration was cancelled 2020-03-31 (ie platnykom ied.pod. for stavkoiu bez PDV); VAT in the price ≈ 115,444 UAH","entity":"aa340d1d"},"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":"2022-06-30","ref":"UA-2022-06-14-005569-a-a1","url":"https://prozorro.gov.ua/tender/UA-2022-06-14-005569-a","buyer":"VYZHNYTSKA MISKA RADA [04062096]","supplier":"TOVARYSTVO Z OBMEZHENOIU VIDPOVIDALNISTIU \"IUM [43245457]","amount":692664,"currency":"UAH","more":"procedure: belowThreshold"}],"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-2295459/","json":"https://worldwide-corruption.com/record/ukraine/findings/plan-late/UA-2295459/index.json","record":"Findings · Procurement plan published late","date":"2026-10-05"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1643393/","json":"https://worldwide-corruption.com/record/ukraine/findings/splitday/UA-1643393/index.json","record":"Findings · Contract splitting on one day","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524628/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524628/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524627/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524627/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524629/","json":"https://worldwide-corruption.com/record/ukraine/findings/split/UA-1524629/index.json","record":"Findings · Contract splitting under the threshold","date":"2026-10-04"}],"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264407/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264407/index.json"}