The management of ArcelorMittal Kryvyi Rih took part in the round table organized by the American Chamber of Commerce in Ukraine. The meeting was devoted to problematic issues of business in cooperation with tax authorities. In addition to member companies of the chamber, representatives of the Ministry of Finance of Ukraine and the State Tax Service of Ukraine also joined the discussion. On behalf of ArcelorMittal Kryvyi Rih, Artem Filipyev, Deputy General Director for Legal Issues, Interaction with Government Bodies and Communications, shared his vision of problematic issues for business with experts. This is, first of all, groundless initiation of criminal proceedings by various law enforcement agencies, including by the SBU under Article 212 of the Criminal Code (“Evasion of taxes, fees …”). According to legislation and judicial practice, uncoordinated amounts of tax liabilities, for example, those that are at the stage of judicial appeal, cannot be a basis for opening criminal proceedings under this article, since there is no corpus delicti. An independent organization, the Business Ombudsman Council, adheres to the same position, in particular, in its systemic recommendations. In addition, Artem Filipyev drew attention to the need to maintain an independent procedure for administrative appeal against additional charges as a result of tax audits. This is an affordable and transparent way of settling disputes in the pre-trial order, it saves time and money on court proceedings not only for business, but also for state authorities. Artem Filipyev, Deputy General Director for Legal Issues, Interaction with Government Bodies and Communications of ArcelorMittal Kryvyi Rih – Unfortunately, recently, investigative actions of the SBU took place on the territory of ArcelorMittal Kryvyi Rih, which caused an active discussion in the media and among experts. This criminal procedure for tax evasion is unfounded and must be closed in the absence of corpus delicti. And the investigative jurisdiction of this production of the SBU, the body that must deal with the prevention of threats to national security, at least causes surprise and harms not only the company’s business, but also the country’s investment attractiveness in general. Ukraine’s international partners have been informed about the details of this case and are already expressing their concerns in communication with the Government. This is an untimely and unoptimistic Sinhalese on the eve of the current Ukraine-German Forum in Berlin and the World Economic Forum in Singapore, where Ukraine traditionally encourages foreign investment.