Factory of shell companies: how a Kyiv lawyer creates tax schemes

Kyiv lawyer Vitaliy Tretiak has found himself at the centre of a scandal involving the mass creation of shell companies. According to Opendatabot, he registered 436 companies over the past four years, ranking third in the country by this metric. 

His company "Key to Business" offers services for selling ready-made limited liability companies (LLCs) with or without turnover, paving the way for grey schemes in the field of tax legislation.

Cheap companies with a dubious reputation

Directly on his website, Tretiak offers to buy a company for 2,000 hryvnia, or for 4,000 hryvnia if it operates under the simplified tax system. Among the companies acquired through his platform are:

• "File尼克斯 Invest" (44680400)
• "Waiter Bud" (44929343)
• "Celeren Max" (44917580)
• "Lightnem Progress" (45158335)

These companies are engaged in the import of socks, fabrics and bicycles, but officially provide construction services to enterprises working with budget funds. Turnover for the past year amounted to 500 million hryvnia.

Low profits and fictitious owners

• "File尼克斯 Invest" from Kramatorsk, under the leadership of Anna Zhyhan, reported revenue of 97 million hryvnia, but profit of only 83,000 hryvnia.
• "Waiter Bud", transferred to Natalia Khandoga, earned 68.5 million hryvnia, but net profit was only 97,600 hryvnia.
• "Celeren Max" and "Lightnem Progress", founded by Dnipro residents Alexandra and Anton Kernitskyi, generated 25.5 million hryvnia in revenue and 45,000 hryvnia in profit.

Anton Kernitskyi was previously convicted under Article 209 of the Criminal Code of Ukraine for money laundering, but, despite his suspended sentence, continues to participate in shadow schemes.

Political trail and international connections

The scandal is linked to former head of the tax service Yevhen Oleynikov and former prosecutor of Donetsk region Vadym Bohomol, who currently lives in Barcelona. Bohomol is known as a lawyer who was beaten in Kyiv by road magnate Arayik Amirkharyan, who is wanted by the SBU.