APPROVED
Order of the State Tax Service of Ukraine
14.07.2021 № 687
NOTE
on the consideration of reports regarding possible corruption facts or corruption-related offenses, other violations of the Law of Ukraine “On corruption prevention”
The whistleblower independently determines which channels to use in order to send notification, namely: internal, regular or external.
Important!
The whistleblower may submit notification indicating authorship or anonymously.
If the whistleblower’s notification does not contain actual data that can be verified, the whistleblower is informed that his/her message has been left without consideration.
Procedure for consideration of notifications in apparatus of the State Tax Service of Ukraine
If consideration of notification does not fall within the STS’s competence, the Corruption Prevention and Detection Department (hereinafter – Department) must inform the whistleblower within 3 days.
If notification contains facts regarding corruption or corruption-related offenses – the Department within 24 hours notifies in writing the specially authorized entities in the anti-corruption sphere (Prosecutor’s Office, National Police of Ukraine (hereinafter – NPU), National Agency on Corruption Prevention (hereinafter – NAZK) and National Anti-Corruption Bureau of Ukraine (hereinafter – NABU).
If notification concerns actions or inaction of the STS’s Chairman, the notification shall be sent to the NAZK within 3 days without prior inspection.
| The whistleblower submitted notification indicating authorship | The whistleblower submitted notification without attribution (anonymous) |
| Preliminary verification of information stated in the appeal is up to 10 working days; the whistleblower is informed about results within 3 days. After a preliminary verification, a decision is made on: appointment of inspection or investigation is up to 30 (45) days; transfer of materials to the pre-trial investigation body within 24 hours in case of detection of signs of a criminal offense; transfer of materials to the body of inquiry within 24 hours in case of detection of signs of a criminal offense; closure of proceedings in case of non-confirmation of facts. After inspection or investigation, the STS’s Chairman acting Chairman in duties, decides on: elimination of violation(s); implementation of measures to restore violated rights and interests; bringing the perpetrators to disciplinary responsibility; transfer of materials to the pre-trial investigation body within 24 hours in case of detection of signs of a criminal offense; written notification within 24 hours of specially authorized entities in the anti-corruption sphere(Prosecutor’s office, NPU, NAZK and NABU) | Verification of information contained in notification is up to 15 (30) days. In case of confirmation of information stated in notification, the STS’s Chairman or acting Chairman in duties must take measures to: termination of violation; elimination of consequences of the violation; bringing the perpetrators to disciplinary responsibility; written notification within 24 hours of specially authorized entities in the anti-corruption sphere(Prosecutor’s office, NPU, NAZK and NABU) In case of non-confirmation of information stated in the notification – its consideration is terminated |
The whistleblower has a right to receive information about the status and results of his / her report. To do this, the whistleblower submits application to the STS and the STS provides requested information within 5 days after receiving application.