THE MECHANISM FOR THE FORMATION OF ANTI-CORRUPTION MEASURES IN THE TAX OFFICE

03.11.2022 at 10:00 a.m. a meeting of the working group on assessing corruption risks in the activities of the State Tax Service of Ukraine was held.

The working group for assessing corruption risks in the State Tax Service of Ukraine, based on the results of the study of the DPS environment in accordance with the Methodology of Corruption Risk Management, approved by the order of the National Agency for the Prevention of Corruption dated 28.12.2021 No. 830/21, namely, the scope of the assessment of corruption risks was determined in accordance to the functions of DPS, namely:

• General administration
• Provision of consultations on tax legislation, legislation on the payment of a single contribution and other legislation, the control of compliance of which is entrusted to the authorities of the DPS
• Implementation of departmental control over compliance with the requirements of legislation, performance of official duties in the
• DPS apparatus, its territorial bodies, enterprises, institutions, organizations belonging to the sphere of its management
• Carrying out an internal audit aimed at improving the management system, internal control, prevention of illegal, inefficient and ineffective use of budget funds, the occurrence of errors or other deficiencies in the DPS, its territorial bodies, enterprises, institutions, organizations belonging to the sphere of its management
• Organization of chamber inspections (within competence)
• Organization of work on the issues of stopping the registration of tax invoices/adjustment calculations in the Unified Register of Tax
• Invoices (hereinafter referred to as the Unified Register of Tax Invoices)
• Monitoring of financial and economic operations of taxpayers for the presence of tax risks
• Representation of the interests of the DPS in courts (within the scope of competence)
• Review of the decisions of territorial bodies of the DPS in accordance with the procedure established by law
• Organization and control over accounting of taxation objects and objects related to taxation
• Analysis and management of risks in the part of forming a plan-schedule for carrying out planned documentary checks of taxpayers
• Organization of documentary checks
• Organization of actual inspections of taxpayers
• Control over compliance with the legally established deadlines for making payments in foreign currency, compliance with the procedure for accepting cash for further transfer (except for the acceptance of cash by banks), the procedure for carrying out cash payments for goods (services), carrying out settlement operations, as well as the availability of licenses for carrying out types business activities that are subject to licensing in accordance with the law
• Taking measures to identify, analyze, organize and carry out preliminary investigations of persons who carry out financial transactions that may be related to the legalization (laundering) of proceeds obtained through crime or the financing of terrorism
  Implementation of control over the production and circulation of alcohol, fuel, alcoholic beverages, tobacco products and liquids used in electronic cigarettes
• Organization of work related to the electronic ordering of excise tax stamps, their storage, sale, selection of samples for the purpose of conducting an examination on authenticity, and control over the presence of these stamps on bottles (packages) with alcoholic beverages, on packs (packages) tobacco products, containers (packages) with liquids used in electronic cigarettes, during transportation, storage and sale
• Control over compliance by economic entities that carry out retail trade in tobacco products, tobacco, industrial tobacco substitutes and liquids used in electronic cigarettes with the requirements of the legislation regarding the maximum retail prices for tobacco products established by manufacturers or importers of such products
• Control over compliance by economic entities that conduct wholesale or retail trade in alcoholic beverages with the requirements of the law regarding minimum wholesale or retail prices for such beverages
  Implementation of measures to prevent and detect violations of legislative requirements in the field of production and circulation of alcohol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes, and fuel; carrying out work related to the fight against illegal production, movement, circulation of alcohol, alcoholic beverages, tobacco products and other excise goods (products)
• Organization of public procurement
• Keeping records of labor resources and wages
• Implementation of forecasting and planning of expenses for material and technical support and development of DPS activities
• Recruitment of personnel for the DPS apparatus and for the positions of heads and deputy heads of territorial bodies of the DPS, organization of work to improve the level of professional competence of employees of the DPS apparatus and its territorial bodies
• Organization of work related to the protection of personal data during their processing, in accordance with the legislation
• Ensuring the functioning of information and communication systems (ICS) in the DPS (within the scope of competence)
• Organization of work and implementation of control over the repayment of tax debt, arrears from the payment of a single contribution and arrears from other payments, the control over the fulfillment of which is entrusted to the control bodies
• Organization of work and implementation of control over the implementation of work on installments, postponement and restructuring of monetary obligations and/or tax debt, as well as arrears from the payment of a single contribution
• Making decisions on installments, postponement of monetary obligations and/or tax debt, as well as on postponement of payment terms of installments, deferred

The following algorithm of work of the working group on assessing corruption risks in the activities of the State Tax Service of Ukraine is proposed

1. Each authorized person is obliged to provide a comprehensive list of risks. In case of further detection of a risk not included in the list, the responsible person bears personal disciplinary responsibility. The head of the structural unit is also responsible.
   The authorized person is exempted from responsibility in the case of notification of discovered corruption in the unit before the information is received by the Anti-corruption unit.
2. For each risk, the responsible person reports to the commission and proposes a mechanism for working out the risk in order to overcome corruption manifestations
3. Each member of the commission is obliged to submit his comment. Has the right to ask questions and provide recommendations that can be taken into account in the anti-corruption program. The anti-corruption unit moderates the process. Can remove the question from the discussion if it does not meet the needs of the anti-corruption program, the person who insists on the review can apply in writing and receive a reasoned answer (positive or negative).
4. After discussing each risk, the responsible person prepares a description of overcoming corruption risks, presents it to the commission, the commission votes and takes it as a basis for the anti-corruption program.

"I believe that such an algorithm will be effective, because it involves personal responsibility for the results of work and, in the future, constant compliance with anti-corruption legislation." - Andriy Prikhodko