Black Audit

Tax "laundering" for officials

"Black Audit" is an informal shadow structure (office) in Ukraine that specializes in large-scale tax minimization, "grey" import (including automobiles), VAT optimization, converting cash to cash ("cash-out"), and capital export abroad through fictitious contracts.

Clients (businessmen or officials) hand over cash, which is transferred abroad through a network of shell companies (for example, firms like the former LLC "Radugatoys") as payment for allegedly imported goods (clothing, building materials, etc.), although no actual delivery of products takes place.

Founders and coordinators

According to journalistic investigations, former employees of the tax police of the Lviv region, Vasyl Sandul and Yevhen Kulibaba, are involved in the creation and coordination of the structure. The organization includes about 80 people with a clear division of responsibilities, among whom are former law enforcement officers and financiers.