The web portal works in test mode. Send comments and suggestions to web_admin@tax.gov.ua
Keywords

Regarding gifts

published 11 August 2021 at 09:32

Article 23 of the Law of Ukraine “On corruption prevention” stipulates that:

Persons specified in Paragraphs 1 and 2 of Part 1 Article 3 of the Law of Ukraine “On corruption prevention” are prohibited directly or through other persons to demand, request, receive gifts for themselves or their close people from legal entities or individuals:

in connection with performance of activities by such persons related to performance of the state or local self-government functions;

if donor is subordinate to such person.

GIFTS!

It is forbidden to receive:

- in connection with performance of state functions;

- by the chief from the subordinate.

It is allowed to receive:

- public discounts, winnings, prizes, bonuses;

- from relatives, regardless of their value.

Persons specified in paragraphs 1 and 2 of Part 1 Article 3 of the Law of Ukraine “On corruption prevention” can accept gifts that comply with generally accepted notions of hospitality, except as provided in Part 1 of this Article, if value of such gifts does not exceed one subsistence minimum for able-bodied persons, set on the day of acceptance of gift once and if the total value of such gifts received from one person (group of persons) during the year does not exceed two subsistence minimums established for able-bodied persons on January 1 of the year when gifts are accepted.

Gifts that meet generally accepted notions of hospitality are allowed:

- once, if value of such gifts does not exceed one subsistence level for able-bodied persons, set on the day of acceptance of gift;

- for a year, if it does not exceed two subsistence minimums established for able-bodied persons on January 1 of the year when gifts are accepted.

Declare gifts!

Article 46 of the Law of Ukraine “On corruption prevention” stipulates that:

Information regarding a gift is indicated only if its value exceeds five subsistence minimums set for able-bodied persons on January 1 of the reporting year and for gifts in the form of cash, if amount of such gifts received from one person (group of persons) during year exceeds five subsistence minimums established for able-bodied persons on January 1 of the reporting year.

IMPORTANT!

Preventing receipt of illegal benefit or gift

Article 24 of the Law of Ukraine “On corruption prevention” stipulates that:

Persons authorized to perform state or local self-government functions, persons equated to them in case of suggestion for illegal benefit or gift, regardless of private interests, are obliged to take the following measures immediately:

- refuse the offer;

- if possible, identify person who made the offer;

- involve witnesses, if possible, including other employees;

- notify direct manager (if any) in writing form regarding the offer or a head of the relevant body, enterprise, institution, organization, specially authorized entities in the  anti-corruption sphere.

If a person subject to restrictions on the use of official position and receipt of gifts, found in his/her office or received property that may be illegal benefit or a gift must immediately but not later than one working day, notify in writing form about this fact of his/her direct manager or the head of a head relevant body, enterprise, institution, organization.