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Regarding conflict of interests

published 11 August 2021 at 10:21

Conflict between private interest and official authority that affects or may affect objectivity of decision.

Private interest is any property (preservation, increase in the volume or quality of property) and non-property interest (satisfaction of personal needs: physical, spiritual, moral, cultural, social, etc.).

Approximate list of the non-official relations with individuals or legal entities that may give rise to a private interest:

- family relations;

- personal relationships;

- friendly relations;

- relations arising in connection with membership or activity in public, political, religious or other organizations.

Conflict of interests, types:

Potential – presence of established private interest, which may cause a contradiction (failure to notify regarding occurrence of the conflict of interests – Article 1727 of the Code of Administrative Offenses).

Real – contradiction arose (decision-making in a real conflict of interests – Article 1727 of the Code of Administrative Offenses).

Article 28 of the Law of Ukraine “On corruption prevention” stipulates that:

Persons specified in Paragraphs 1 and 2 of Part 1 Article 3 of this Law shall be obliged to:

- take measures to prevent emergence of real and potential conflict of interests;

- notify not later than the next working day from moment when the person is notified or must be notified about existence of a real or potential conflict of interests the direct manager and in the case of a person in a position that does not provide for a direct manager or in a collegial body – the National Agency on Corruption Prevention or other statutory body or collegial body, in the exercise of powers in which a conflict of interests, accordingly;

- not take actions and not make decisions in the conditions of a real conflict of interests;

- take measures to resolve a real or potential conflict of interests.


Sequence of actions of the STS’s officials, procedure for taking measures to prevent and resolve conflict of interests and related restrictions in the performance of official duties are defined in Procedure for organizing measures to prevent and resolve conflict of interests in the STS, approved by the State Tax Service on 26.05.2020 № 226.

The Law provides for an unlimited range of circumstances and situations that may indicate existence of a private interest or cause it to arise under certain conditions.