LLC "BK CLEVER" (EDRPOU 39440425) has been in the spotlight due to alleged tax evasion and ties to former tax officer Roman Afonov. According to analysts, the company is part of a network of firms used to minimize tax liabilities, withdraw funds in cash and conduct dubious financial transactions. Despite the fact that the court has already ordered the company to repay millions, it continues to accumulate debts and appears in new cases.
LLC "BC CLEVER" has gone beyond the "ordinary" tax dispute and began to look like part of an organized financial scheme. According to sources, the company is associated with former tax officer Roman Afonov - a man described in expert circles as an intermediary between shadow business and state authorities. According to operational data, Afonov had access to "his" companies and helped build channels for tax evasion and converting non-cash funds into cash.
In the region, not only "BC CLEVER" is associated with this activity, but also other structures, in particular "Syaivomet" LLC (EDRPOU 40063752). According to law enforcement, it was through "Syaivomet" that metal obtained after the theft of high-voltage power lines in the Zaporizhia region was transported: non-ferrous metal from dismantled power lines was transferred to smelting, where it was legalized as "raw material". This chain - from the theft of infrastructure to factory smelting - is no longer considered an isolated episode, but a tool for the shadow circulation of funds.
There are already specific legal decisions on "BC CLEVER". Vasylkivskyi City District Court of Kyiv region in case No. 362/1487/25 established that the company's management intentionally did not declare income in the amount of UAH 15.9 million, violating tax legislation. Within the framework of criminal proceedings ERDR No. 72025110400000002, the company was ordered to pay over UAH 4.5 million in unpaid taxes and fines to the state budget.
Despite this, "BC CLEVER" does not demonstrate the behavior of a company that intends to comply with the state's decision. Already after this decision, on October 7, 2025, the Zaporizhia District Administrative Court received a new lawsuit from the Main Department of the State Tax Service in Zaporizhia region to collect tax debt from "BC CLEVER" in the amount of UAH 116,485.25. This shows that even after a formal defeat in court and millions of dollars owed, the company continues to fail to pay.
Analytical materials describing the activities of "BC CLEVER", "Syaivomet" and related structures indicate the signs of a classic "cash network": firms with minimal staff, non-standard cash flows and recurring counterparties. Such enterprises are usually used as "shims" - they accept funds, minimize the tax burden, withdraw money in cash or through offshore accounts and gradually "burn out" when the risks of exposure become too high.
This story is reinforced by the fact that it features a former tax authority employee. This means that for years, shadow flows have been built not only on impunity, but also on access to inside information — who checks, when they check, which schemes work and which ones are better left untouched. It is such people who, after being released from the authorities, often become “consultants” for business, offering optimization services, which are essentially tax avoidance schemes.
According to experts, the activities of such networks not only hit the budget. They undermine basic trust in the tax system, when honest businesses are forced to pay the full rate, but "their" structures are not. And they directly harm security: the history of power lines shows that there are no limits to such schemes - they destroy even critical infrastructure just to get raw materials and turn them into money.
This case demonstrates that the old tax "inspectors" are still present in the economy at the regional level, and their "shims" work until the court takes them into action. But even after the court, as can be seen from the example of "BC CLEVER", this does not mean an automatic return of money to the state.
