{"record":{"code":"UA-2264609","indicator":"Supplier with grounds for VAT deregistration","class_b":false,"subject":"Tovarystvo z obmezhenoiu vidpovidalnistiu \"FENIKS BUDSTROI\" [39572223]","buyer":"KOMUNALNYI ZAKLAD \"ZAKLAD DOSHKILNOI OSVITY (IASLA-SADOK) № 2 \"PERLYNKA\" SAMARIVSKOI MISKOI RADY [41846952]","amount":1648280.2383333333,"currency":"UAH","records":2,"found":"2026-10-04","refs":["2025-11-12","2026-05-26","2022-01-14"],"id":"UA-2264609","html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264609/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264609/index.json","why":"Indicator “Supplier with grounds for VAT deregistration”: 2 contracts “with VAT” for 9,889,681 UAH (2025-11-12…2026-05-26), while the VAT payer registration was cancelled 2022-01-14 (obsiahy prodazhu goodsiin < nizh vyznacheni at Kodeksi).","facts":[["Company / subject","Tovarystvo z obmezhenoiu vidpovidalnistiu \"FENIKS BUDSTROI\" [39572223]",null],["EDRPOU code","39572223",null],["Buyer","KOMUNALNYI ZAKLAD \"ZAKLAD DOSHKILNOI OSVITY (IASLA-SADOK) № 2 \"PERLYNKA\" SAMARIVSKOI MISKOI RADY [41846952]",null],["Indicator","Supplier with grounds for VAT deregistration",null],["Amount","UAH 1,648,280",null],["Records behind the indicator","2",null],["Found","4 October 2026",null],["Code","UA-2264609",null],["Reference","2025-11-12",null],["Reference","2026-05-26",null],["Reference","2022-01-14",null]],"summary":"2 contracts “with VAT” for 9,889,681 UAH (2025-11-12…2026-05-26), while the VAT payer registration was cancelled 2022-01-14 (obsiahy prodazhu goodsiin < nizh vyznacheni at Kodeksi)","entity":"a1bc92a6"},"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":"2026-05-29","ref":"UA-2026-04-30-008756-a-a1","url":"https://prozorro.gov.ua/tender/UA-2026-04-30-008756-a","title":"Kapitalnyi remont pidvalnoho prymishchennia KZ «ZDO № 2 «Perlynka» za adresoiu: misto Samar, vul. Velyka Kovalivka, budynok 14.» Koryhuvannia","buyer":"KOMUNALNYI ZAKLAD \"ZAKLAD DOSHKILNOI OSVITY  (IASLA-SADOK) KOMBINOVANOHO TYPU № 2 \"PERLYNKA\" SAMARIVSKOI MISKOI RADY [41846952]","amount":2865644.56,"currency":"UAH","more":"procedure: aboveThreshold"},{"kind":"Contract","date":"2025-11-13","ref":"UA-2025-10-10-013969-a-b1","url":"https://prozorro.gov.ua/tender/UA-2025-10-10-013969-a","buyer":"KOMUNALNYI ZAKLAD \"ZAKLAD DOSHKILNOI OSVITY (IASLA-SADOK) № 2 \"PERLYNKA\" SAMARIVSKOI MISKOI RADY [41846952]","amount":8790600.54,"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/dasu/UA-43849/","json":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-43849/index.json","record":"Findings · Procurement under monitoring of the State Audit Service","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-43853/","json":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-43853/index.json","record":"Findings · Procurement under monitoring of the State Audit Service","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-43852/","json":"https://worldwide-corruption.com/record/ukraine/findings/dasu/UA-43852/index.json","record":"Findings · Procurement under monitoring of the State Audit Service","date":"2026-10-04"},{"html":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264611/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264611/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-2264610/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264610/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-2264609/","json":"https://worldwide-corruption.com/record/ukraine/findings/vat-ghost/UA-2264609/index.json"}