About 25% of all requests to the contact center of the National Agency on Corruption Prevention (NACP) in the “off-season”, between annual filing of declarations, are related to the reporting of significant changes in the property status of declaring entities. We answer the most frequently asked questions.
Who has to submit reports of significant changes in property status?
The obligation to submit reports on significant changes in property status does not apply to all public officials, but only to certain categories of declaring entities, such as:
1) Officials holding responsible and especially responsible positions following Article 51-3 of the Law of Ukraine “On Prevention of Corruption”. These include, in particular, heads of public authorities, their deputies, heads of functional units, judges, prosecutors, investigators, and inquirers, as well as other employees of law enforcement and regulatory authorities.
2) Declarants who hold positions associated with a high level of corruption risks, according to the list approved by the NACP Order No. 249/23 dated November 06, 2023.
All other categories of public officials are not required to submit such notifications.
When does the obligation to submit a report arise?
If the declarant receives income, purchases a property, or makes an expenditure over 50 subsistence minimums. In 2024, this is UAH 151,400.
The obligation to submit the report arises only in a combination of the following circumstances:
- income is received, property is acquired, and expenses are made;
- income was received / property was purchased / expenditure was made by the declaring entity;
- the amount of income/expenditure exceeds 50 subsistence minimums.
The Law does not provide for the submission of a report of significant changes in property status in other cases (including for family members).
The deadline for submitting a report is 10 calendar days from the date of receipt of income, acquisition of property, or making an expense.
Important aspects in determining a significant change are:
- it is a one-time transaction (receipt of income, purchase of property, or expenditure), not the total income/expenses for a certain period;
- the calculation is based on the amount accrued, not received, i.e. income should include taxes, fees, etc;
- income must be received, not just accrued.
Thus, if a public servant who is the subject of the submission of the report received a reward, or bonus, made a purchase of a house, car, land plot, or other property, or made a one-time expense (for example, paid for a training course, a trip, etc.) over UAH 151,400, this is considered a significant change in his or her property status.
It should be noted that if no monetary valuation of such property was performed upon receipt of an inheritance, gift, or privatization of real estate and its value is not known, the report is not to be submitted. Such property is indicated in the declaration for the relevant period.
How many reports should be filed in case of simultaneous acquisition of property and making an expenditure?
One, if the expenditure is made within 10 days from the date of acquisition of the property.
In the case of the acquisition of property worth more than 50 subsistence minimums, one report is submitted, which contains information in the relevant sections on the acquired property and the expenditure made.
This rule applies if, upon acquisition of the property, the declarant made the corresponding one-time expenditure on the same day or within 10 days from the date of acquisition of the property. If, for any reason, the declarant acquired ownership of the property on the same day and paid for it later than 10 days later, 2 (or more) reports are submitted.
Example
The declarant purchased real estate on 09/13/2024. On this day, the sale and purchase agreement was concluded, the relevant changes were made to the State Register of Real Property Rights, and the declarant transferred the funds to the seller.
In this case, 1 report is to be submitted. Section 3 “Real estate objects” contains information about the apartment, and section 9 “Expenses” contains information about the amount of money paid.
How to submit a report?
To submit a report of significant changes in property status, you must:
- Login to the Register of Declarations using an electronic signature;
- select “New report on significant changes in property status” in your account;
- read the instructions and fill out the form, enter the necessary data;
- sign and submit the document.
Important: information on significant changes in property status must be reflected by the declarant in the next annual declaration for the relevant reporting period.
More information on the details of submitting the report of significant changes in property status is available in the Knowledge Base.
