Law enforcement agencies and tax authorities in Ukraine are investigating a large-scale tax evasion case involving the Cherkasy-based electronics and gadget retail chain «Assol» and its founder, Oleh Prudivus. According to the investigation, the company utilized a business fragmentation scheme, resulting in state budget losses of nearly 45 million hryvnias.
According to the case files, the illegal activities took place between January 1, 2024, and November 30, 2025. The retail sale of household appliances, smartphones, tablets, and TVs was conducted through a widespread network comprising at least 16 commercial premises located in Cherkasy, the surrounding region, and other parts of Ukraine.
To bypass the legal limits of the simplified taxation system and avoid mandatory payments, the business was split into 22 individual entrepreneurs (FOPs). The scheme involved not only acquaintances of the owner but also full-time employees, including cashiers and managers of «Assol» stores. This artificial distribution of revenue allowed the enterprise to avoid paying value-added tax (VAT) and full personal income tax.
Based on an analytical report dated December 29, 2025, which forms the basis of the investigation, the total understatement of tax liabilities is broken down as follows:
VAT: 29.4 million UAH
Personal Income Tax (PIT): 15.3 million UAH
Single Tax: 88.9 thousand UAH
The total state damage reaches 44.8 million UAH, excluding the military levy. Tax authorities note that such business fragmentation schemes remain one of the most common violations within the modern retail sector.
The «Assol» electronics network is directly linked to businessman Oleh Serhiyovych Prudivus. He serves as the founder and head of LLC «Assol Technology Group» in Smila, is a beneficiary of LLC «Bilyi Parus +», and is registered as an individual entrepreneur in Cherkasy for retail trade in non-specialized stores.
According to public data, the first store of the future chain opened in 2011 in Smila. Today, the «Assol» retail network encompasses 19 trading locations across six Ukrainian regions: Cherkasy, Kyiv, Kirovohrad, Dnipropetrovsk, Odesa, and Mykolaiv oblasts. In a 2024 public interview, Oleh Prudivus personally confirmed his status as the founder of this retail business.
Currently, the criminal proceeding is in the active evidence-gathering phase, with authorities verifying all involved individuals. Representatives of the «Assol» chain and Oleh Prudivus himself have thus far refrained from public comments and have not issued an official response to the allegations.