The National Agency on Corruption Prevention (NACP) plans to start verifying declarations submitted for 2024 in May 2025, as declarants have 30 days to correct the declaration from the date of its submission. After that, all declarations will undergo a risk assessment using logical and arithmetic control (LAC). Currently, declarations submitted for 2021-2023 are being checked. The progress and results of the audits can be found here.
Based on the results of the LAC, declarations with the highest risk rating, i.e. those with the highest probability of violations, will be selected for full verification. These include possible significant differences between the income received and the value of the acquired property or balances of funds, including cash, without confirmation of the sources of origin, etc.
Declarations with a low risk rating may be subject to automated verification. In particular, more than 163 thousand declarations for 2021 were positively automated, which is 28% of the declarations that could be automated; more than 142 thousand declarations for 2022 - 26%, and more than 145 thousand declarations for 2023 - 24%.
Thanks to this risk-oriented approach, NACP found violations in every second declaration selected for full verification last year.
Full verification of declarations is carried out by the NACP's authorised persons in accordance with the Procedure for Conducting Verification. The subject matter of the full verification of the declaration includes: verification of the accuracy of the declared information, verification of the accuracy of the valuation of the declared assets, verification of the conflict of interest, verification of the presence of signs of unreasonable assets and illicit enrichment. A full verification lasts no more than 120 calendar days and may be extended for a period of no more than 60 calendar days if there are grounds specified in the Procedure.
Based on the results of the full verification of the declaration, a certificate is drawn up and published on the NACP website in the section ‘Results of the NACP's activities’. Depending on the violations identified, a reasoned conclusion may be drawn up on the establishment of an administrative or criminal offence, a protocol on an administrative offence may be drawn up, materials may be sent to the SAPO regarding signs of unreasonable assets, the tax authorities may be informed of the identified signs of tax evasion, and the State Financial Monitoring Service may be informed of possible signs of money laundering and other authorities.
What happens to your tax return after it is submitted? Read here https://nazk.gov.ua/uk/novyny/scho-vidbuvaetsya-z-vashoyu-deklaratsiyu-pislya-ii-podannya/
In 2024, the NACP started 1050 full verifications of declarations, of which 715 were completed. As of February 2025, it completed 85 full verifications of declarations and found violations worth more than UAH 605 million.
