The power continues to reformat agricultural business under itself. Some companies have already “laid” under it completely, someone has succeeded to reassign a quarter of its assets, someone has been traded for a half. But someone is still resisting…Actually, Agro-industrial complex is a single sector of economy which is still usurped by nobody of the great. Probably because of the work in this sector was being believed not prestigious for several generations, and peasants were mocked at. The present power promises to embellish the agro-industrial complex or to deodorize. But truly saying in specific way. Certain people try to direct income in single channel from monopolization of grain and sunflower seeds export, tomorrow selling of state (no man’s) land, and to fall down to alcoholic tap single-handedly. Maybe you can become the richest man in Europe for one cadence. In the time of the poorest peasants in comparison with the abroad. “NIBULON” LLC for 20 years of its existence “laid” under nobody but even it bowed and scraped before nobody. A banner of nobody’s political power was flying above it ever. And it annoys everybody who turns out at governing steering wheel perhaps most of all. New power was interested in vertical integrated agricultural company first of all because of that it organized full production and logistic cycle “field-liner elevator-transshipment terminal”. That is for export. That is why a temptation to seize a flagship is too big and plain. After the failure of ideological and educational methods of influence the power directed fiscal authorities to the company. But what could they scrape up for the company which tried to do pure business in dirty from corruption country? In 2008 tax police already fabricated criminal case against “NIBULON” LLC for supposedly illegal currency account opening abroad on the base of fabricated materials by police operatives. The court adjudged the fact of fabrication, but the public procurator`s office…didn’t find the guilty. Investigation officer of tax police M. who passed wittingly illegal resolution has been still working till now.  Law-enforcement authorities and special services joined in with discredit and destruction of “NIBULON” LLC after inspectors of tax police. And now General Director of the company Oleksiy Vadaturskyy, Hero of Ukraine, who has built his business from scratch for his lifetime not due to but in spite of support from the side of state, Security Service of Ukraine “sews” …subversive activities and opens counter-intelligence cases. They connect the war beginning of the present power and agricultural company “NIBULON” LLC from the time of fire on the 24th of July, 2010 in Oleksiy Opanasovych’s office. There are two versions of this accident: unidentified incendiary and defective electricity network. Though the fire was contained, the whole office had to be repaired.  The other inclines to believe that the company would be drowned in a teacup on the 16th of September, 2010 after visit of Minister of Agrarian Policy and Food of Ukraine. After his visit rumors about nomination of “NIBULON” LLC for the title of state grain exporter were spread in grain market. The company was “bombed” with phone calls literally after the one press conference where deputy Inna Bogoslovska had declared that it was necessary to present 25% or even more part of statutory capital for the state. Since that time they have been talking about change of the company owner. Naïve people believed that the state was needed this part nevertheless, but intelligent people considered it as beforehand planned attempt of unfriendly takeover of “NIBULON” LLC under the pretext of country food safety protection supposedly. Discriminatory distribution of export grain quotes became the punishment for obstinacy and according to this distribution not a single ton fall to company’s lot. Though on the 30th of March, 2011 Mykolayiv local administrative court according to claim of the company adjudged such actions of the present power like illegal and decreed to abolish the decision of State Inspection on control for agricultural production quality and Ministry of Agrarian Policy according to which unreasonably the capacity of “NIBULON” LLC, the flagship of Ukrainian export, wasn’t confirmed to export grain and corn, but it was too late and ship had sailed. To be more precise, vessels with grain in holds of privileged lucky men had sailed. Another people consider the concluding remarks of one of vice-prime minister in the conversation with OleksiyVadaturskyy like command “attack!” He proper wangled an invitation to the meeting with the member of government. And he came not empty-handed but with extensional album where fixedly attached the realization stages of large-scale investment project on revival of the Dnipro and the Southern Bug Rivers as navigable transport water ways of Ukraine.  „I don’t need your album! I know about you even more than you know about yourself. Your activity causes damage to Ukraine”, – vice-prime minister summarized. „In what way? By building modern elevator terminals of total capacity of less than 30 mln tons now in Ukraine? But we take aim at harvest of 60-80 mln. tons in the coming years! By attracting of foreign credits and ordering building of tugboats and tow boats at Mykolayiv shipbuilding yard “Okean” providing with work of 15 thousand army of builders who produce water crafts from Ukrainian metal and construct the most modern elevators and shipping terminals? This project will increase economy of seven regions. Do you believe that Ukraine can find on a road USD half a billion of investment funds by playing?” „Your problem is in creation of infrastructure for grain export from Ukraine” (this phrase will be a quotation among officials – V. Ch.) – “But Ukraine is an export oriented state! And our mission is to feed starving world by way of free export. The most remote agricultural unit will be able to sale abroad grain surplus profitably for account of reduction in export logistics”. – “We will turn our attention to you…” There is some talk that parliamentary opposition migrants told tales in order to gain favour with about supposedly Oleksiy Vadaturskyy had given a kickback UAH 270 mln. for Yuliya Timoshenko’s presidential campaign. Such a financial generosity of businessman also could transfer his surname in the list of “alien” automatically. To my mind he could become a deputy of the Verhkovna Rada for considerable less sum long ago. I won’t specify in the list of which political power. At least, there is not BYT (Block of Yuliya Timoshenko), because he was whipped throughout under the previous government. For example, what is the cost of official “captivity” of Preventer vessel. The bulker wasn’t permitted to load berth of “NIBULON” LLC for five months because of self-will of Mykolayiv commercial sea port management and Ministry of Transport and Telecommunications. The company lost UAH 120 mln. as the result of illegal actions. And so-called “carcasses” who under previous power were active “breaking” domestic sea economic complex gossiped to the President and his milieu about “purchase” of the title of Hero of Ukraine by Vadaturskyy for USD 250 thousand. I would understand youthful maximalism like wish for sporting with a star on his breast. But he is a grey-haired man who is met in the West for all done in Ukraine as Hero of capitalism, who created his own life himself. Perhaps only under the lucky peasant star in the sky. No without mentioned turncoats and corrupt projectionists under the farfetched pretext of preparing for raider seizure of the state port the really attack was organized for Antimonopoly Committee of Ukraine which became in defense of economic competition in sea sector and on a grain market and find out rude violations of antimonopoly legislation from the side of Ministry of Transport and Telecommunications, Mykolayiv commercial sea port and his captain. The listed versions proper are only assumptions. But the established fact which is aimed to prevent “NIBULON” LLC activity completely is commenced case by Security Service of Ukraine supposedly according to fact of legal attempt at appropriation of another’s property in large size by “NIBULON’s” officials. If easier, supposedly the matter is in illegal compensation of VAT, in that fact the power has being reproached all grain traders for a long time. “NIBULON” LLC has 4124 grain suppliers. Some of these contractors work in the forward echelon, some of them work in the second chain of grain delivery, the third ones, for example, buying two-ten tons of grain form 25 tons lot for high-capacity KamAZ… It must be admitted that black sheep are in this cohort of resellers i.e. small firms or offices with the features of fictitiousness. They are rust of agrarian business, seat of payment in cash from which as agrarians so and grain traders suffer. Undoubtedly to fight with violators of current legislation is necessary for everybody. Tax inspectors begin to move in return direction to final consumer revealing an economic player in long relations chain in three year instead of thirty calendar days according to the legislation. The aim is single i.e. to adjudge all agreements between the final one and unclean hands firm like fictitious and therefore at all costs not to compensate VAT from the budget. Thus a tax inspector executes for a suspicious economic player, attention please, only act without sanction for its financial violation, without any corrections of tax obligations, amendments in accountancy. Even to reassue ill-minded person: don’t worry! Nothing threatens you. Tax inspectors in the relations with exporters operate with definition „beneficiary” and „acquirer of tax profit”. At least let “NIBULON” LLC conduct itself own defense. If, for example, commodity turnover between “NIBULON” and Company N makes up UAH 1,000, and Company N traded UAH 5,000 with others and “converted” into cash UAH 20, then tax administrations draw from “NIBULON” UAH 1,000 paid to the account of Company N. It comes out that only an acquirer of tax benefit has to clear up the mess. In summer, 2008, Oleksiy S., 1989 d.o.b., visited Mykolayiv office of “NIBULON” LLC with a wish to cooperate. He introduced himself a founder, director and chief accountant of “S.” LLC. Employees of grain trading department, who graduated one of the prestigious university with the highest grades, by the way, in the presence of citizen S. identified his personality, verified his passport data, and checked his registration documents from tax and statistics services. Certified copies of document originals were made at his presence and sealed by citizen S. with a seal brought with himself and signed with his own hand. And what employees of “NIBULON” did further could be considered as an abuse. They read out to a future partner a number of articles of Criminal Code within the purview of which actions of unfair suppliers could come. They explained in written, and Oleksiy S. signed with his own hand. Just after these formalities the company concluded a contract for trade and purchase activity with him. On the basis of this agreement “S.” LLC supplied “NIBULON” with agricultural products for the total amount of UAH 867,222.54 over a period August – September, 2008. Oleksiy S. transported grain for “NIBULON” to certified warehouses, among them there were Mykolayiv and Novopoltavka cereal products plants. “NIBULON LLC” filed a tax return to fiscal institutions in which it declared for VAT recharge from state budget for the amount of UAH 144,537.09 for purchased wheat, barley, and rapeseed from “S.” LLC for general amount of UAH 867,222.54. After two month of cooperation paths of both companies parted upon reasons not depended on them. Later employees of “NIBULON” found out that “S.” LLC did not file a tax return in time. They found out it with delay as far as tax service violated established by law periods of tax audit. On the 2nd of December, 2008, General Director Oleksiy Vadaturskyy in his appeal to grain market participants called on to legalize grain market, and to counteract skimming of agricultural sector of economy in every possible way: “… as far as our company is occupied seriously with development of its business we fell under attention of government authorities, law-enforcement, tax and other controlling authorities. We constantly fall under various inspections, experience constant incredulity of these institutions. There were attempts of illegal initiation of criminal cases against our employees. We are accused assisting in work of firms with indications of fictitious nature. Quite often managers of these firms realizing they cannot work non-transparently with us, adjust to work with “fictitious” companies at the second or third stages in chain of suppliers… I informed again and again top management of State Tax Administration of Ukraine and of Mykolayiv Region. And I shall continue to inform further.” Then there is a list of penalized companies (“Dilen Ltd.”, “Atlant-Layt Ltd.”, “AgroViktoria Ltd.”, “Makosh Ltd.”, “Monte Negro PE”, “Triton Ltd.”, “Sana FE”, “AgroKolosPlyus Ltd.”), and “S. Ltd.” belonging to Oleksiy S. is among them. To secure itself against dishonest partners “NIBULON” toughen its requirements towards documentation for concluding treaties on grain and oil-seeds supply, and enlarged a list documents both for legal entities and individuals. It does not matter where Hero of Ukraine addressed his requests, whom he appealed to, any preventive measures were not provided against unfair businessmen. Perhaps such a “cover-up” was of benefit for anybody, but just not for “NIBULON”. “All of us should make sure that an agricultural producer sold his goods and processed documents properly. Without this and tolerating shadow schemes in the chain of suppliers where bankrupt firms and firms whose state registration is canceled or which are not situated at its legal address take part, hence we arouse mistrust to each other. We should by common efforts get out those enterprises which thrill the market. Show your adherence to principle, honesty and decency.” On the 5th of May, 2009, General Director of “NIBULON” updated “the black list” of suppliers on the web-site of the company. You can find the same “S. Ltd.” among those 19 companies. Though the list of these companies was provided by tax officers, Oleksiy Vadaturskyy believes that the list could be shorter if fiscal institutions took measures provided by current legislation of Ukraine for prevention, inadmissibility, timely discovery, and cessation of activity of fictitious companies. “In spite of tax authorities know about activity of such firms but measures are taken for them only in five-six months. Number of enterprises – “short lived firms” – increases because of late reaction of tax authorities for detecting of fictitious scheme and taking effective measures for their non-admission.” – Oleksiy Vadaturskyy summarized. Do you think local tax authorities were happy obtaining in the name of large budget generating company of Mykolayiv a partner in the fight with “members of underground organizations” in agrarian sphere? Officials of specialized state tax inspection on the work with large tax-payers in Mykolayiv city (SSTI on the work of LTR) did documentary monitoring at place of VAT report declaration for September- October, 2008 concerning observance of VAT legislative requirements by “NIBULON LTD.” And it was admitted in the act of the 12th of February 2009 particularly that the amount of budget compensation of VAT in the sum of UAH 144537.09 was formed as the result of economic operations with LTD “S”, declared by “NIBULON” supposedly illegally and because of this compensation wasn’t payable to their mind. Subject to non-transparent activity LTD “S”. Such an enough light-minded verdict made “NIBULON LTD” management to appeal against actions of tax inspectors in court. And a choice of the company is very limited, i.e. not to appeal a decision in the court accordantly to agree that you have broken the law and therefore to bring your head under criminal responsibility. On the 27th of July, 2009 commercial court of Mykolayiv region decided to adjudge tax message-decision of SSTI on the work of LTR in Mykolayiv city of 12.02.09 illegal and reverse it. The court judged that if suppliers of “NIBULON LTD” and their contractors don’t repay obligations on payment of tax o the budget, then negative consequences (responsibility) have to be only for lawbreakers. Mentioned circumstance can’t be a base for forfeiting of fair tax-payers right for its compensation in case of the latter one fulfilled all conditions provided by law for getting new compensation. And specially according to the law “About the system of taxation” “NIBULON” LLC as tax-payer hasn’t right to demand from the other tax-payers any information about realization their economic activity. Including information about the registration as tax-payers, administration of registers of tax and accounting, the list of their suppliers and customs and etc. However, Mykolayiv county administrative court with which agreed Odesa appeal administrative court, took in the situation and refused all arguments of claimant who in an underhand way wanted to do harm to “NIBULON” LLC. Thus, by several judicial decisions which came into force and operated, was proved legality of economic operations between “NIBULON” LLC and “S.” LLC and legality of declaring of budget refund of VAT by exporter. On the fact of to say so illegal acts of the officials of the company within formation of tax credit on operations with LLC bodies of tax police and public prosecution, including General, repeatedly carried out pre-investigation inspections, which came to nothing. That’s why they made final ruling about refusal in institution of criminal action. Purely from governmental position, I’d like to stay in defense of taxmen on conditions that they were crystal-clear and honestly complied with the functional laws. It is clear that “NIBULON” is not a kind of firm with director and chief accountant rolled into one, flat-office and fax machine. Solid enterprise with numerous branches in many regions, with 4,5 thousand workers who cultivate agricultural production, build Ukrainian fleet, construct modern elevators. Here turned over considerable amount of money and commodity stocks. So taxmen see it as a great financial field for action. Half the trouble if they send you even with a delay registered letter in which they point the grounds for invitation, date and time of documentary inspection. Or else you come having no doubt what they will analyze, what documents (tax declaration, reports or others), in what order, what kind of transactions and report periods. What is more – they carry out documentary inspection with violation of determined by the law term, on that public prosecution of Mykolayiv twice testified to taxmen.  However, these obligations seem to SSTI on work with large taxpayers in city Mykolayiv troublesome. It’s much more easy to minimize budget refund of VAT on the ground of office memorandums of special agents that are based solely on unofficial data of automated comparison of tax credit and tax obligations among counteragents on the level of STA of Ukraine. Notably, without inspection of relevant economic operators, without acts of inspections and tax report-decisions that are accepted in relation to violators of tax legislation. In similar way the authority, in order to look respectable in the eyes of IMF, on the night of the 30/31 March fictitiously minimized its debt obligations before real sector on VAT refund to UAH billion. About nine o’clock a.m. upon the doors of one county administrative court dignified man picked out some papers from visitors who were going out of room. It was found out: the day before tax off