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Documenting a crime under Article 191 of the Criminal Code of Ukraine (misappropriation, embezzlement of property, or acquisition through abuse of office) doesn’t start with searches or arrests, as commonly believed. It’s a much more structured and often invisible process at the early stages. Analytical information or signalEverything begins with a possible violation signal: complaint, application, or anonymous report information from audits by the State Audit Service, Accounting Chamber, or tax office media investigations or data leaks procurement monitoring results (e.g., via Prozorro) Information verification (before EDR entry)Law enforcement (NABU, SBU, ESB, or police) conducts: analytical research non-procedural actions: analysis of open data, reports, registries forms an analytical product sends requests to contractors and government agencies may even conduct expert studies (not to be confused with forensic expertise)Goal — collect data to initiate a case in the Unified Register (EDR). Entry into the Unified Register (EDR)When signs of a criminal offense are present (in the opinion of law enforcement), the case is officially registered, and pre-trial investigation begins. Requests, document seizure, interrogations official requests and demands are sent in accordance with Art. 93 of the Criminal Procedure Code to state bodies, accounting departments, and banks witness interrogations are conducted payment records, contracts, and acts are analyzed Evidence gathering a chain of decisions and responsible individuals is built expert examinations are conducted (economic, construction, technical, goods-related, etc.) regarding losses and contract performance the circle of involved individuals is determined Notice of suspicionOnce enough evidence is gathered, the prosecutor prepares a notice of suspicion for: company executives (founders) chief accountants other involved persons, including directors of contracting firms Conclusion:Documenting a crime under Article 191 is a strategic and often “silent” operation. By the time a search or suspicion is announced, law enforcement has already been studying the scheme and collecting evidence—both openly and covertly—for months. It is crucial for company heads or founders to sense when this process starts, as it significantly impacts both business operations and the lives of those involved (or even uninvolved). 📞 We’re always ready to help and advise:(067) 755 55 13 and (096) 695 04 62🎥 Below: short comment video — full webinar coming soon. Subscribe and don’t miss it. https://youtu.be/obmfwbJOb68?si=vGoHPlzPtQnECQXk

What to do if you earn income from OnlyFans (or similar platforms)? In 2025, the State Tax Service of Ukraine launched mass inspections of Ukrainian citizens earning income from the OnlyFans platform. According to official data, over $111 million was earned via this platform in 2020–2022. Currently, this means inspections, fines, and even criminal cases. To help you counter these actions, we’ve prepared a clear legal position and a step-by-step guide to protect yourself and your income — and most importantly, to avoid costly mistakes. What you need to know: Income from OnlyFans is considered foreign income and must be declared. If you are an individual, you are required to: file an annual tax return; pay 18% personal income tax + 1.5% military levy. If you did not file a declaration, the tax authority may: impose fines; initiate criminal proceedings under Article 212 of the Criminal Code of Ukraine (tax evasion). Is there a risk of criminal prosecution for content?Yes, that risk exists. Some creators face not only tax issues but also investigations under Article 301 of the Criminal Code (pornography). Where the risk lies: Ukrainian law lacks a clear line between erotic and pornographic content; Law enforcement practices are inconsistent and subjective; In some cases, searches, interrogations, and account freezes occur. How to protect yourself: Register as a private entrepreneur (3rd group) — this allows you to pay 5% unified tax and avoid double taxation risks. File your tax return — if you failed to declare past income, do it voluntarily. Consult a lawyer before publishing content — this helps avoid criminal risks. Keep records of income, contracts, and payment history. Don’t ignore tax authority requests — respond only through a lawyer. If you’ve received a tax request, don’t rush to reply. Your response may impact your ability to appeal fines. A legal consultation can help you win the case. We can help you: File your tax return and handle communication with the tax authority; Register your business and optimize your taxes; Draft responses to tax or police requests; Defend you in case of criminal proceedings (Articles 212, 189, 301 of the Criminal Code of Ukraine). Request a consultation — it’s confidential, doesn’t require in-person presence, and can also be held offline. Legal Company WINNER Tax law and consultations; Criminal defense; Representation in tax audits and appeals. If you are in communication with the tax authorities — contact legal experts immediately. The success of challenging fines and decisions directly depends on this. We’re here to help!+38 (067) 755-55-13See the webinar video below: “Tax Inspections: What to Do?” https://youtu.be/BAu08iebqrI?si=4XJauVbl7txTc-Qn

 What to do during a tax audit: step-by-step instructions A tax audit can be stressful, but knowing your rights and following the correct steps can reduce risks and help you avoid penalties. Here’s what to do in 2025: Verify the auditors’ credentialsAt least two tax officials must present valid documents, including audit orders and IDs. Check the legal basisRequest the official audit order. No notice is required for factual audits, but documentation is a must. Stay calmConfidence and composure ensure better communication. Provide only the requested documentsNo originals, only certified copies. Don’t give documents unrelated to the audit. Record everythingKeep a journal of actions and responses. Involve a lawyer or accountant if possible. Communicate in writingRespond to queries in writing whenever possible. Know your rightsAuditors cannot seize originals without a court order. You have the right not to testify against yourself (Art. 63 of the Constitution of Ukraine). Train your staffEnsure employees know how to act. Do not obstruct the audit, but do not over-cooperate. Appeal any violationsDocument any misconduct and use it in your appeal. Consult professionalsEngage a tax lawyer early to protect your interests. LEGAL COMPANY “WINNER” is among Ukraine’s leading firms in tax, criminal, administrative, and commercial law.📞 Contact: +38067-755-55-13 https://youtu.be/rEd6me-Ume4?si=T8YHkCFhCbkfZ4wY

Tax Authorities Crack Down on Ukrainians Earning Through OnlyFans Tax Authorities Crack Down on Ukrainians Earning Through OnlyFans: Fines Reach Hundreds of Thousands of Hryvnias The State Tax Service of Ukraine has launched large-scale inspections of citizens receiving income through the OnlyFans platform. According to the STS, over 5,000 Ukrainians registered 7,000 accounts on the platform between 2020 and 2022, with a total income of $111 million. How did the tax authorities find out about the income?In September 2024, Ukraine received information from the UK (where OnlyFans is registered) about Ukrainian users earning through the platform. Over 5,000 requests were sent regarding income declaration and tax payment. So far, 759 audits have been conducted, more than 600 are ongoing, and 346 are scheduled. What taxes must content creators pay?The STS considers income from OnlyFans as foreign income subject to taxation in Ukraine. Until 2025, creators paid 18% income tax and 1.5% military levy. From 2025, the military levy increased to 5%. Some registered as private entrepreneurs (FOP), but most declare as individuals. Fines Reach Tens or Hundreds of Thousands of DollarsIf income is undeclared, the tax office charges back taxes and a penalty—25% of the unpaid amount, or 50% for repeat violations. Daily interest also applies. For example, with $3 million earned in 3 years, taxes could total $540,000 and fines another $135,000. Accounts can be frozen, assets seized, and criminal charges brought. Real StoriesSome models have already received tax letters and are taking cases to court. Those earning less via agencies are advised to submit supporting documents to avoid overcharges. New Rules from March 2025A simplified 5% income tax and 5% military levy is planned, even without FOP registration. However, past-year audits and fines remain in force. ConclusionThe Ukrainian tax authority is actively targeting OnlyFans income. WINNER Law Firm strongly advises seeking legal help and never communicating with tax officers without a lawyer. 📞 Contact: 067-755-55-13 https://youtu.be/rEd6me-Ume4?si=C5zMojdPkqcFuVFA

✅ If you have income abroad, the tax service already sees you.The State Tax Service of Ukraine today receives information from foreign sources:– about your bank accounts,– dividends,– earnings,– cryptocurrency and other assets.The result?– tax audits,– additional charges,– fines,– tax notifications-decisions.WINNER Law Firm has a successful practice of appealing such decisions.We have already helped clients who were accused by the tax service of failing to declare foreign income.Our lawyers:– remove illegal additional charges,– provide support during audits,– win lawsuits against the tax service.These cases are not isolated – clients have repeatedly contacted us, and we effectively protected their interests.That is why we offer this service to you.Contact us if:– you have income abroad,– have not yet declared these amounts,– received a notification or fine from the tax service.WINNER is a team that works for results.LAW FIRM «WINNER»— is one of the leading law firms in Ukraine in the field of:— tax— criminal— administrative— commercial law— and judicial practice.We definitely understand taxes and more! https://www.youtube.com/watch?v=rEd6me-Ume4&ab_channel=%D0%90%D0%B4%D0%B2%D0%BE%D0%BA%D0%B0%D1%82%D0%86%D0%B3%D0%BE%D1%80%D0%AF%D1%81%D1%8C%D0%BA%D0%BE-%D0%AE%D1%80%D0%B8%D0%B4%D0%B8%D1%87%D0%BD%D0%B0%D0%BA%D0%BE%D0%BC%D0%BF%D0%B0%D0%BD%D1%96%D1%8FWinner