Sixteen Percent of Verified Tax Returns Filed by State Officials Have Serious Violations

The NACP provided the structure of violations in tax returns

3 August 2021

The National Agency on Corruption Prevention has found violations in 2,499 tax returns over the past 4 years, i.e., 96% of the total number of complete verifications. Sixteen percent of verifications reveal serious violations, including undocumented income of UAH 237 thousand and more.

According to the NACP, not all officials with violations in their tax returns are corrupt, some of them make accidental and minor errors. The violations treated as serious by the Agency include the following:

Other violations include late filing of tax returns, failure to report significant changes in the property status, in particular, any foreign currency accounts opened by the official and his/her family members, complete failure to file tax returns, and minor misprints and errors.

Structure of violations in tax returns filed by officials, 2017–2020
Late filing of tax returns (Part 1, Article 172–6 of the Code of Ukraine on Administrative Offenses)42216.9%
Failure to report or untimely reporting significant changes in the property status (Part 2, Article 172–6 of the Code of Ukraine on Administrative Offenses)44417.8%
Inaccurate information in the amount between 100 and 250 subsistence minimums (Part 4, Article 172–6 of the Code of Ukraine on Administrative Offenses)783.1%
Inaccurate information in the amount over 250 subsistence minimums for working-age individuals (Article 366–1 of the Criminal Code of Ukraine)33613.4%
Failure to file a tax return (Article 366–1 of the Criminal Code of Ukraine)66326.5%
Misprints and minor errors55622.2%

It is interesting to note that, starting from 2020, the NACP may draw up reports on administrative violations related to corruption only in respect of the top officials, i.e., the persons holding important and highly important positions (the full list of such officials is available in Article 50 of the Law “On Corruption Prevention”). The reports in respect of any other individuals may only be drawn up by the authorized officers of the National Police.

In 2020, the Agency drew up as many as 128 reports in respect of the top officials under Parts 1 and 2 of Article 172–6 of the Code of Ukraine on Administrative Offenses.

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Violations

detected in 99% of the inspected declarations of officials