Position: former First Deputy Head of the State Fiscal Service.
Sphere of corruption: tax.
Region of corruption activity: the entire territory of Ukraine.
Qualification: the actions of the former employee are qualified under Part 2 of Article 364 of the Criminal Code of Ukraine.
Status: at large.
Case story: On February 25, 2025, the National Anti-Corruption Bureau reported suspicions to the former First Deputy Head of the State Fiscal Service, Serhiy Bilan.
According to the investigation, in June 2017, the First Deputy Head of the State Fiscal Service of Ukraine, acting in the interests of a business entity, intentionally failed to sign the draft decision within the established time frame based on the results of considering a taxpayer's complaint against tax notices-decisions of the territorial bodies of the State Fiscal Service of Ukraine.
Given the inaction of the employee, this complaint, in accordance with the norms of the Tax Code of Ukraine, was automatically satisfied in favor of the aforementioned taxpayer.
Also, in order to cover up his activities, he deliberately created the appearance of the impossibility of signing such a decision.
It should be noted that the employee was the only authorized person in the State Fiscal Service of Ukraine to sign the decision based on the results of consideration of taxpayers' complaints. Due to the abuse of official duties by the said employee, the state, represented by the State Fiscal Service of Ukraine, lost the right to demand payment of taxes and penalties to the State Budget of Ukraine in the amount of over 641 million hryvnias.
The investigating judge of the Supreme Court of Justice of Ukraine applied a preventive measure to the indicated suspect in the form of a bail of almost 10 million hryvnias. The suspect was also imposed the following obligations: not to leave the city of Kyiv without permission; to appear upon every request; to report a change of his place of residence; to refrain from communicating with a number of persons; to hand over his foreign passports and to wear an electronic bracelet. His lawyer filed a complaint against the preventive measure.
In April 2025, it became known that the prosecutor of the Specialized Anti-Corruption Prosecutor's Office withdrew his complaint against the preventive measure applied to Serhiy Bilan.
As is known, the anti-corruption court refused to arrest Bilan and applied a preventive measure in the form of a bail of 10 million UAH to him. The suspect was also imposed the following obligations: not to leave the city of Kyiv without permission; to appear at every request; to report a change of his place of residence; to refrain from communicating with a number of persons; to hand over his foreign passports and to wear an electronic bracelet.
The SAPO prosecutor filed an appeal against this decision, but later withdrew it. At the same time, the court considered the appeal of lawyer Bilan and left the decision unchanged.
To accept the SAPO prosecutor's refusal of the appeal and to close the appeal proceedings in this part. To leave the defense attorney's appeal without satisfaction, and the ruling of the investigating judge of the High Anti-Corruption Court dated 25.02.2025 - unchanged
Persons potentially involved in corruption schemes: Open sources do not officially know about Bilan's potential accomplices. However, according to media reports, the persons involved in this scheme may include: the head of the National Bank of Ukraine and former head of the state-owned Oschadbank Andriy Pyshny, former Prime Minister of Ukraine Volodymyr Groysman, former head of the State Fiscal Service Myroslav Prodan, former Prosecutor General Yuriy Lutsenko.
Assets: Bilan last filed an income declaration in 2019. Then the former official noted that he owns an apartment and a land plot, and also uses another apartment.
In addition, Bilan declared a hunting rifle worth UAH 146,030, as well as two cars: a Lexus and a Skoda.
Bilan's income for the same year was 1,105,802 UAH, and his wife's - 561,605 UAH.
Bilan declared 15,000 UAH, 21,000 USD, and 9,000 EUR in cash, and 226,161 UAH in his bank accounts.
Persons who should have reacted: law enforcement agencies should have reacted earlier to the corruption scheme involving Bilan. In particular, while he was working at the State Fiscal Service, the SSU, NABU, and SAPO officers should have drawn attention to the criminal activity.
Scandals: According to media reports, with the tacit approval of Serhiy Bilan, a number of illegal transactions with goods, real estate, and land plots were carried out in 2017, aimed at evading taxes and customs duties.
Sources:
https://www.rbc.ua/rus/news/nabu-ogolosilo-pidozru-kolishnomu-pershomu-1740496147.html
https://my.ua/uk/persons/sergii-bilan
https://public.nazk.gov.ua/documents/8990db4b-762a-40b7-93fb-d306e5ee21c4