The NABU and the SAP have exposed a scheme for the systematic obtaining of undue advantages at the Main Directorate of the State Tax Service in the Ternopil region. Law enforcement officers have arrested the deputy head of the regional department and the head of one of its territorial units. According to the investigation, during the spring and summer of 2026, the officials received a total of €75,000 for a reduction in penalties imposed following tax audits.
- The NABU and the SAP have detained two tax officials.
- According to the investigation, they received €75,000.
- The money was handed over in exchange for a reduction in tax penalties.
- Another company was required to pay 11.5% in VAT refunds.
Fines imposed on businesses could have been reduced in return for bribes
According to the investigation, tax officials set up a scheme to make money from the results of audits of local businesses.
Law enforcement officials claim that officials uncovered alleged multi-million violations at companies, after which they offered to resolve the matter for a fee to significantly reduce the level of penalties, which were to be recorded in official documents.
According to the NABU, over the spring and summer they received from a representative of the two companies 75,000 euros in unlawful gains.
Another company was asked to pay money towards a VAT refund
A separate aspect of the investigation concerns a third company.
In June, officials, according to the NABU, demanded 11.51 TP3T of the total budgetary VAT refund, which exceeded 14.6 million UAH. The figure in question was approximately 1.7–1.8 million UAH.
In return for these funds, the company was allegedly promised unhindered access to budget reimbursements, as well as the resolution of issues relating to tax procedures.
Tax officials were arrested whilst handing over money
Law enforcement officers uncovered the scheme whilst an unlawful benefit was being passed on via an intermediary.
The deputy head of the Main Directorate of the State Tax Service in the Ternopil region and her subordinate were detained in accordance with Article 208 of the Criminal Procedure Code of Ukraine.
Both were informed that they were under suspicion of ч. 4 Art. 368 of the Criminal Code of Ukraine — the receipt of an unlawful benefit by a public official on an exceptionally large scale or by an organised group.
NABU is investigating other tax office staff
The investigation is ongoing. NABU and the SAP is investigating whether they could have been involved in the scheme other officials of the Main Directorate of the State Tax Service in the Ternopil region.
