Protection of interests during full NACP audits and representation in administrative and criminal offence cases

The Toyota Camry Scheme, Expert-Evidence Manipulation, and NACP Audits: What Risks Does Business Face?

Recent news concerning the Bureau of Economic Security of Ukraine (BEB) and the National Agency on Corruption Prevention (NACP) shows a clear trend: law-enforcement and supervisory authorities are increasing pressure on real-sector businesses, closely examining financial and business transaction chains, and scrutinising the integrity of public officials.

We review the key developments and explain the legal assistance we provide to businesses in such situations.

1. A network of 60 fictitious companies and cash in a Toyota Camry

The BEB reported uncovering a large-scale conversion centre. According to the investigation, more than 60 controlled companies showing signs of fictitious activity were used to conceal income, evade taxes, and withdraw funds into cash and crypto-assets. Media sources have linked the case to the detention in Kyiv of a Toyota Camry carrying cash.

Legal risk for business: when the BEB dismantles a conversion centre, every real-sector business that had contractual relationships with companies on that list may automatically come under scrutiny. Even if your company carried out genuine business transactions, law-enforcement authorities may characterise them as “assisting tax evasion” under Article 212 of the Criminal Code of Ukraine.

2. The “Kranship” case: violations in forensic examinations and handling of evidence

In criminal proceedings under Articles 212 and 209 of the Criminal Code of Ukraine involving LLC “Kranship” and related foreign companies, media reports have alleged possible procedural violations. The allegations concern the submission of materials to experts without the actual objects of examination, inadequate documentation of the movement of physical evidence, and possible influence on expert conclusions.

Legal risk for business: a poor-quality, biased, or procedurally flawed expert examination often becomes the principal basis for a notice of suspicion or for freezing a company’s assets and bank accounts.

3. NACP audit findings on a former BEB official: UAH 3 million in inaccurate declarations

The NACP completed an audit of the asset declaration filed by Oleksii Malesyk, a former employee of the Vinnytsia Territorial Department of the BEB. It identified almost UAH 3 million in inaccurate information, including unexplained sources of account top-ups (UAH 799,000), undeclared income, and unverified funds used to purchase a Ford F-150.

Legal risk for officials: this case confirms stronger oversight of the integrity and assets of not only current, but also former public servants and law-enforcement employees.

How our law firm helps in such cases

Such high-profile investigations show that any business can face searches, bank-account freezes, or allegations of fictitious entrepreneurship. We provide comprehensive legal protection and representation:

• Defence in criminal proceedings conducted by the BEB and the Office of the Prosecutor General, including cases under Articles 212 and 209 of the Criminal Code of Ukraine.
• Legal representation during searches, interrogations, and other investigative actions.
• Lifting unlawful seizures of assets, confiscated funds, and bank accounts.
• Challenging notices of suspicion.
• Risk audits and defence against allegations involving “conversion centres.”
• Legal due diligence of counterparties and development of an evidentiary basis confirming the substance of business transactions.
• Tax and legal advice to minimise the risk of being listed as a high-risk taxpayer.
• Addressing manipulation of forensic examinations.
• Procedural oversight of the appointment and conduct of BEB/Ministry of Justice examinations.
• Initiating and conducting alternative independent or out-of-court expert examinations and engaging qualified experts.
• Challenging expert conclusions in court where procedural violations exist.
• Legal protection and representation during NACP audits.
• Advice on asset declarations and on proving the sources of funds and assets.
• Protection of interests during full NACP audits and representation in administrative or criminal offence cases.

Need a consultation or urgent legal assistance when dealing with the BEB or NACP? Contact our lawyers to develop a strategy for protecting your business.

Author: Ihor Yasko, Managing Partner at WINNER Law Firm, PhD in Law.