NAZK. Declaration. Violations. How to act

The system of financial control over the income and expenses of public officials is one of the key pillars of integrity in public service. In Ukraine, this control is exercised by the National Agency on Corruption Prevention (NACP), which is authorised to verify declarations, detect violations and bring reporting entities to account.

1. Role and powers of the NACP
   The NACP is a central executive authority with a special status whose main task is to prevent corruption in the public sector. In particular, the Agency:​

• organises and supervises the submission of electronic declarations;
• conducts logical, arithmetic and full verification of submitted data;
• issues reasoned conclusions on the presence or absence of signs of violations;
• informs NABU or other law‑enforcement bodies if signs of a criminal offence are detected;
• carries out lifestyle monitoring of public officials.​
  In essence, the NACP is a watchdog of honesty and transparency within the public administration, which not only pursues corrupt practices but also promotes a culture of public integrity.​

2. Who must file a declaration
   The duty to file an annual declaration is established by the Law of Ukraine “On Prevention of Corruption”. Declarations must be submitted by:​

• civil servants;
• officials of local self‑government bodies;
• military personnel (except for conscripts);
• judges, prosecutors, investigators;
• members of parliament, members of the Verkhovna Rada of Ukraine and local councils;
• candidates for elective offices;
• persons performing functions of the state or local self‑government under contracts or delegated powers.​
  This list is quite broad, and misunderstanding of one’s own status often becomes a reason for formal violations.

3. Types of declarations and deadlines
   There are the following types of electronic declarations:

-Annual – filed by 31 March of the year following the reporting year.

-Before dismissal – filed no later than the date of termination of powers.

-After dismissal – filed one year after termination of activity.

-Before taking office – filed before the start of performing official duties.

-Candidate’s declaration – filed when participating in open competitions.
Most violations are linked to missed deadlines, since the law does not allow any “leniency” due to technical problems or human error.​

4. Typical violations in the field of declaration
   Among the most common violations are:

• Late submission of a declaration; even a delay of one day constitutes an administrative offence.
• Submission of inaccurate information, including concealment of assets, income, expenses or understatement of property value.
• Intentional failure to submit a declaration, which in case of repeated violation or a significant gap between declared and actual income may give rise to criminal liability.
• Breach of rules for storing declarations or interference with the system.
  It should be remembered that the NACP does not just check figures: the system automatically compares declared data with information from state registers of property rights, banking systems, tax databases and other sources.​

5. Types of NACP checks
   The NACP may conduct:

• logical and arithmetic control, which is carried out automatically after a declaration is submitted;
• full verification, if there are suspicions that the data in the declaration is inconsistent;
• lifestyle monitoring aimed at identifying discrepancies between the actual standard of living and declared income.​
  The result of verification may be either a conclusion on the absence of violations or an act stating that inaccurate information has been detected, which can serve as a basis for referring the materials to court.​

6. Administrative and criminal liability
   Legislation provides for different levels of liability. Administrative liability involves fines ranging from 850 to 51,000 UAH for late submission of declarations or incomplete or inaccurate data. Criminal liability applies to intentional submission of inaccurate information in an amount exceeding 1.3 million UAH or intentional failure to submit a declaration, with penalties including restriction of liberty for up to 2 years or a ban on holding certain positions. In addition, the existence of a conviction or administrative record may be grounds for dismissal or suspension from official duties.​
7. What to do in case of a violation
   If it is discovered that a declaration was submitted with errors or in breach of deadlines, action must be taken immediately:

-Notify the NACP independently via the electronic cabinet, explaining the circumstances; voluntary correction of mistakes is often treated as a mitigating factor.

-Submit a corrected declaration; the law allows changes to be made within 7 days after filing the previous one.

-Collect evidence confirming the reasons for the violation, such as technical failures, illness or business travel.

-Seek legal advice; a competent lawyer will help minimise the risk of administrative or criminal liability.​
If the NACP has already launched a verification, its requests should not be ignored, since active cooperation can significantly mitigate the consequences.​

8. Preventing violations
   The best strategy is to avoid violations at the stage of preparing the declaration. To this end, it is advisable to:

• regularly update information on personal and family assets, income and liabilities;
• keep records of major financial transactions (purchase of real estate, vehicles, securities, etc.);
• use official NACP clarifications or specialised guides;
• check the accuracy of all entries in registers before submitting the declaration;
• involve consultants or public‑sector compliance specialists.​
  Proper organisation of the declaration process is not only a guarantee of avoiding sanctions but also a demonstration of transparency and personal integrity.

9. Conclusion
   The NACP is not a repressive body but primarily a preventive institution whose activities are aimed at strengthening public trust in the state and its representatives. Timely and properly submitted declarations are an indicator of professional responsibility for everyone performing public functions. Compliance with financial control rules is not a mere formality, but an element of the transparency culture shaped by Ukraine’s modern anti‑corruption policy.​

Author – Svitlana Krutorohova, Attorney at the law firm “Winner Law Firm”.
If you have any questions or issues related to declarations, NACP checks or obtaining advice on liability, the lawyers of Winner Law Firm will help protect your rights, gather the necessary evidence and prepare a legal position to defend your interests.