SUBMISSION OF E-DECLARATION. PRACTICAL ASPECT

 The current legislation on the prevention of corruption stipulates that one of the measures to ensure effective anti-corruption is the submission of electronic declarations to persons authorized to perform the functions of the state and local self-government. There are four types of e-declarations and so-called notifications of significant changes in property status. The most common type is the annual declaration.

 Who is the subject of the declaration, according to the Law "On Prevention of Corruption"? First, these are persons who are authorized to perform the functions of the state and local self-government, as well as persons who are equated to such persons. One of the categories of persons who are equated to persons performing the functions of the state and local self-government are officials of legal entities under public law. The question immediately arises, which legal entities are considered public law entities and who are the officials?

 The above law does not define the terms "legal entity under public law" and "official". The importance of these issues is due to the fact that without a specific understanding of who are the officials of legal entities under public law, it is impossible to unambiguously resolve the issue of liability of a person for failure to submit or late submission of e-declarations.

 ≪ The issue of a legal entity under public law is regulated by the Civil Code and the Commercial Code of Ukraine. ≫

 Analyzing the provisions of these codes, we can identify the main features of a legal entity under public law:

• As a rule, such a person is created on the basis of an administrative act of a public authority;
• The purpose of their main activity is to perform the functions of the state and local self-government;
• Ancillary nature of business activities of such persons;
• Existence of special legal capacity;
• Legal responsibility for the activities of such enterprises is borne by public authorities.

 As we can see, if the definition of a legal entity under public law is more or less defined in the current legislation, it does not have a clear understanding of who is an official.

 The concept of an official of a legal entity under public law is not defined by any law. The closest concept is the Commercial Code of Ukraine, which states that the head of the enterprise, chief accountant, members of the supervisory board (if formed), the executive body and other governing bodies of the enterprise in accordance with the statute are officials of the enterprise.

 Thus, at the moment there is a gap in the legislation, as there is no clear definition of the term "official of public law." Therefore, in practice, there are often situations when a person is charged with an administrative offense, due to failure to submit an electronic declaration, and the person did not even know that he is the subject of the declaration and is obliged to file a declaration. This gap needs to be corrected by amending the Law on Prevention of Corruption, which enshrines the definition of "official of a legal entity under public law".