Today, anti-corruption legislation defines a certain range of persons who are required to file an annual income tax return and report changes in property status.
The specific list of subjects of declaration is determined Law of Ukraine "On Prevention of Corruption". However, earlier NAZK due to clarification significantly expanded the list defined by law, interpreting the concept of "officials of legal entities under public law" in their favor so as to cover as many people as possible - from studio managers to foremen and foremen.
At the same time, the Law of Ukraine “On Prevention of Corruption” contains exceptions that allow a certain category of persons not to file declarations at all. However, the NAPC does not publish any explanations on this topic, so given the relevance of the topic and frequent requests from clients about the legal possibility of not filing a declaration, we will try to understand the situation.
If you need advice or professional protection in a case of corruption administrative offense, contact us for help
The Law of Ukraine "On Prevention of Corruption" gives the right not to file a declaration and does not apply to:
- Officials institutions, agencies and organizations that carry out main activity in the field of:
- social services, social and vocational rehabilitation of persons with disabilities and children with disabilities;
- social protection of war veterans and participants in the anti-terrorist operation;
- implementation of measures to ensure national security and defense, repel and deter armed aggression by the Russian Federation in Donetsk and Luhansk regions;
- Health Care;
- education, science, culture, arts, restoration and preservation of national memory,
- physical culture, sports, national-patriotic education;
2. Military servicemen on conscription during the mobilization, for a special period, of military service on conscription of officers,
3. Military officials from among servicemen military service under the contract of privates, military service under the contract of sergeants and non-commissioned officers, servicemen of junior officers of military service under the contract of officers.
This list also includes exceptions, ie an indication of the categories of persons who must file declarations in the general order.
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- Heads of health care institutions of central, regional, district, city (cities of regional significance, cities of Kyiv and Sevastopol) level
- heads of higher educational institutions and their deputies
- Presidents of the National Academy of Sciences of Ukraine and national branch academies of sciences, first vice-presidents, vice-presidents and chief scientists of secretaries of the National Academy of Sciences of Ukraine and national branch academies of sciences, other members of the Presidium of the National Academy of Sciences of Ukraine and presidiums National Academy of Sciences of Ukraine and national branch academies of sciences, respectively
- heads of research institutes and other scientific institutions
- servicemen serving in military commissariats
An analysis of the register of declarations shows that many officials are unaware of the possibility provided by law not to file a declaration, and some simply fear the possible reaction of the NAPC and prosecution.
Protection in cases of corruption offenses
How to determine whether to file a declaration?
- Determine whether you are an official of the institution, institution or organization carrying out activities in the field included in the above list of exceptions. You can learn more about the definition of an official from the explanations of the NAPC.
- Determine whether such activity is the main one for your institution. It is possible to check on a site Ministry of Justice, enter the USREOU code of the organization. In the list of types of activity of the legal entity the basic type will be allocated.
- Get an explanation from the NAPC regarding the absence of the need to submit a declaration.
The last step is extremely important, as you will be able to use such a letter of explanation from the NAPC in the case of drawing up a report on an administrative corruption offense by a police body.
In order to get an explanation, I recommend that you contact the NAPC and provide detailed justifications as to why your position is excluded. If your arguments are convincing, you will receive the answer that your position is subject to exclusion.
For example, we received clarifications on the right not to file a declaration for officials of one of the state-owned enterprises engaged in science. Although before receiving such an answer, company officials submitted an annual declaration.
Although the NAPC responds that the letter is of a recommendatory nature, this will be strong evidence in case the protocol is challenged in court.
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