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Prikhodko Andrey

Managing partner

Lawyer, Doctor of Laws, recognized media expert on legal issues, legal adviser to famous politicians and businessmen.

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 A person came to the Prikhodko & Partners Law Firm with this question:

“A civil servant, in the position of deputy director of the college in the regional center. In the declaration for 2019, savings of 10 thousand dollars are indicated, common with her husband. In 2020, she acquired a car in the United States. Payment of the purchase itself, by transfer to the United States, was made on behalf of her husband (with 99% certainty, I haven’t seen any documents yet), and the car was cleared for her by myself, in early March 2020. The cost of a car and customs clearance is about $ 7,800. This raises the first question – these changes were not declared, accordingly, it is necessary to do this. ”

 Lawyer consultation

 From 01.01.2020, the notice of significant changes is required to be submitted exclusively by the declaration subjects, who are officials who occupy a responsible and especially responsible position, as well as declaration entities who hold positions associated with a high level of corruption risks.

 These, among other things, are heads, deputy heads of state bodies, authorities of the Autonomous Republic of Crimea, the jurisdiction of which extends to the territory of one or more regions, the Autonomous Republic of Crimea, cities of Kiev or Sevastopol, heads of government bodies, authorities of the Autonomous Republic of Crimea, the jurisdiction of which extends to the territory of one or more districts, a city of a republican in the Autonomous Republic of Crimea and regional significance, a district in a city, a city of regional significance.

 Therefore, you need to find out in personnel whether the position of “deputy director of the college in the regional center” belongs to this list. If not applicable, then do not file a notice of significant changes!

 If it applies, then read on.

 The acquisition of a car abroad, as evidenced by the relevant documents, without its state registration in Ukraine is considered to be “acquisition of property” (in the sense of the second part of Article 52 of the Law of Ukraine “On the Prevention of Corruption”).

 If the subject of the declaration purchased a car outside Ukraine, the cost of which exceeds 50 living wages (in 2020 – UAH 105,100), he must submit a notice of significant changes in property status within 10 days from the date of acquisition of the property right under the contract.

 In this case, when determining the value of a car, the costs of levying taxes, fees and other obligatory payments related to the import of a car into the customs territory of Ukraine and its state registration are not taken into account. At the same time, if upon registration of the car or its customs clearance, in particular, payment of import duty, excise tax or value added tax, the declaration subject has paid more than 50 PM, then such an expense should be reflected in the declaration – in chapter 14 “Expenses and transactions of the entity declaring. “

 When deciding whether to file a notification, one-time expense of more than 50 PM should be taken into account, not the total expense. That is, if the total value of the property is more than 50 PM, but it is acquired by several payments not exceeding 50 PM, then it is not necessary to indicate information about the expense.

 Therefore, you need to:

  • Amend the agreement, which indicates that the right of ownership of the car arises from the moment of receipt or the moment of registration, in general, to adjust the agreement to your situation. We fill in the section “Valuable movable property-vehicles”, enter information about the car. Also, in the “Costs” section, we display the amount of money spent to pay the invoice.
  • The cost of customs clearance with you is also subject to declaration separately, in the “Costs” section and provided that they have been paid in one payment. If you missed 10 days, then you need to justify the reason in the “My Notifications” section: this is either a disease, or a technical malfunction of the national anti-corruption agency website, well, or you didn’t make the payment personally, someone on your behalf and you did not know when this payment passed etc.

 Second question

 In the same period, in early March, another car is cleared for the same person. No payments were made by this person or any related persons, up to the moment of customs clearance. The approximate cost with customs clearance is 6 thousand dollars. This must be reflected in the declaration, and the car must be reissued to an unrelated person.

 Lawyer consultation

 Here the legal part is the same as in the previous question. In addition, we recommend that you sign an order agreement with the person for whom the car will then be reissued. In the contract, write that that person instructed the subject of the declaration to make payment for customs clearance with his money, due to his absence, illness, etc. with further renewal of TK on it.

 When filling out a notice:

  • In the “Valuable movable property-vehicles” section, put “Other” in the source and write the order agreement.
  • Other sections do not fill out.
  • After re-issuing the TK for another person, again enter in this section, put the source “Other” and write the contract of assignment.
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