Investigation establishes mechanism for concealing profits
In Chernivtsi, the Bureau of Economic Security (BEB) is continuing its investigation into a criminal case concerning a scheme to minimise tax obligations, which, according to the investigation, was implemented by the de facto owners of the food retail network "Sotnya".
According to investigation data, the scheme's organisers registered hired employees as sole proprietors who opted for the second group of the simplified taxation system. Formally, the network's operations were conducted through more than 100 such sole proprietors. Meanwhile, all operations, as well as the movement of cash and non-cash funds, were controlled from a single central office. This structure allowed for the concealment of actual income and the avoidance of corporate income tax payments.
Search details and seized funds
On 13 October, detectives, acting on the basis of a ruling by an investigating judge, conducted a search at the network's office premises located at 96 Independence Avenue in Chernivtsi. It was there that documentation, draft records, and cash intended for "envelope" salary payments were stored. Company employees were also working on-site.
A significant amount of funds was seized during the measures: 6.9 million hryvnia and 23,650 US dollars in cash. Defence representatives emphasised that part of the foreign currency savings belonged personally to one of the persons involved in the case. However, the court, considering the motion for arrest, did not take these arguments into account.
Financial indicators and ownership structure
Based on the results of an analytical report, the probable income of the network's ultimate beneficial owner in 2024 amounted to approximately 182.5 million hryvnia. The figure for 2025, according to the investigation's estimates, reached 235.9 million hryvnia. The court took this data into account when assessing the proportionality of the arrest.
The "Sotnya" network comprises more than 100 retail outlets operating in Chernivtsi, Ternopil, and Ivano-Frankivsk regions.
Legally, the network is linked to the private enterprise "Sotnya Chernivtsi" (registration number 45175497, registered on 24 October 2023). The company's founders are Serhiy Mykhailovych Yakivchyk and Ruslan Florianovych Klem, each holding a 50% share. Serhiy Mykhailovych Yakivchyk holds the position of director. Currently, the company is in the process of liquidation, which has been ongoing since November 2025. Both founders also hold the status of sole proprietors in Chernivtsi with the type of activity "retail trade of food products".
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