In April 2012, Tymoshenko faced five charges: organising and attempting to appropriate a large sum of public funds in 1997 and 1998 through receiving value added tax (VAT) (Part 3 of Article 27, Part 5 of Article 191 of the Criminal Code of Ukraine); tax evasion by the UESU Corporation (Part 3 of Article 27, Part 3 of Article 212 of the Criminal Code); the non-payment of income tax (Part 3 of Article 212 of the Criminal Code); and, committing a crime via official forgery (Part 3 of Article 27, Part 2 of Article 366 of the Criminal Code).