Article 27 of the Law of Ukraine “On corruption prevention” (hereinafter – Law) stipulates that civil servants may not be directly subordinated to persons close to them or be directly subordinated in connection with performance of duties by persons close to them.
Close people are family members of a person, as well as husband, wife, father, mother, stepfather, stepmother, son, daughter, stepson, stepdaughter, siblings, siblings, brother and sister of the wife (husband), nephew, niece, uncle, mother-in-law, grandfather, grandmother, great-grandfather, great-grandmother, grandson, granddaughter, great-grandson, great-granddaughter, son-in-law, daughter-in-law, father-in-law adoptive parent or adoptee, guardian or trustee and / or person who is under the guardianship or custody of the specified subject.
Direct subordination is a relationship of direct organizational or legal dependence of a subordinate on its head, including through the solution (participation in the decision) of employment, dismissal, application of incentives, disciplinary sanctions, provision of instructions, tasks, etc., control over their implementation.
IMPORTANT!
It is not allowed to appoint a person who will be directly subordinate to a close person or to whom close persons will be directly subordinated.
Persons applying for positions in the State Tax Service, as well as those who are appointed by transfer from another STS’s body or transfer from another state body or local government, must notify Chairman of the State Tax Service for which position they apply, all persons close to them who already work in this body of the State Tax Service (regardless of the held positions) according to the Law.
An indicative form of notification is defined in Annex 4 to the Procedure for organizing measures to prevent and resolve conflict of interests in the State Tax Service, approved by Order of the State Tax Service as of 26.05.2020 № 226. Such notification is provided to the personnel management service for involvement in the employee’s personal case.
Failure to resolve the work of close people necessarily provokes a conflict of interests!
In addition to relatives working in the relevant STS’s body, in order to prevent conflict of interests in the notification of working relatives is also recommended to indicate relatives who work in executive bodies, including higher level, who can decide (participate in) work, dismissal, application of incentives, disciplinary sanctions, provision of instructions, tasks, etc., control over their implementation in relation to employees.
Consequences of violation of requirements for the work of close people with subsequent emergence of a conflict of interests:
- violation by a person of requirements of the Law on the resolution of conflict of interests is a basis for bringing him/her to criminal, administrative, civil or disciplinary liability in the manner prescribed by law;
- regulations, decisions issued (adopted) in a conflict of interests may be revoked or declared illegal;
- solution concluded in a conflict of interests may be declared invalid.
