Position: Deputy Head of the Main Directorate of the State Tax Service in Ternopil Region.
Area of Corrupt Activity: Taxation.
Region of Corrupt Activity: Ternopil Region.
Legal Qualification: Part 4 of Article 368 of the Criminal Code of Ukraine.
Status: Detained.
Case Details: The National Anti-Corruption Bureau of Ukraine (NABU) and the Specialized Anti-Corruption Prosecutor’s Office (SAPO) exposed a scheme at the Main Directorate of the State Tax Service in Ternopil Region involving the systematic receipt of bribes from local companies. The deputy head of the regional tax office, Mariia Melnyk, and one of her subordinates were detained.
As NABU reported on Tuesday, September 15, the deputy head of the tax office and the head of one of its territorial units had established a scheme to enrich themselves by manipulating the results of tax audits. They allegedly identified violations worth millions of hryvnias and offered to substantially reduce the fines in official documents.
“During the spring and summer of 2026, the offenders received an unlawful benefit totaling EUR 75,000 from a representative of two companies. In June, the tax officials demanded a kickback of 11.5% from another company in exchange for unobstructed VAT refunds from the state budget amounting to more than UAH 14.6 million,” NABU said in a statement. The crime was exposed when the bribe was being handed over through an intermediary. The deputy head of the Main Directorate of the State Tax Service in Ternopil Region and her subordinate were detained. They were notified of suspicion under Part 4 of Article 368 of the Criminal Code of Ukraine. Investigators are checking whether other officials of the Main Directorate of the State Tax Service in Ternopil Region were involved in the crime.
According to journalist Taras Seredych, Mariia Melnyk, deputy head of the Ternopil regional tax office, was detained on suspicion of bribery.
It later became known that Mariia Melnyk had been dismissed from her position as Deputy Head of the Main Directorate of the State Tax Service in Ternopil Region.
Individuals Potentially Involved in Corruption Schemes: Being identified.
Assets: In her latest declaration for 2025, Mariia Melnyk lists 13 real estate properties. These include an apartment in Vinnytsia, acquired in 2021, with an area of 53 square meters; an apartment in Ternopil, acquired in 2019, with an area of 87 square meters; an apartment in Mohyliv-Podilskyi, Vinnytsia Region, acquired in 2015, with an area of 62 square meters; a residential house in the village of Vasylkiv, Husiatyn territorial community, acquired in 2019, with an area of 81 square meters; a land plot in the village of Kryvenke, Husiatyn territorial community, acquired in 2019, with an area of more than 25,000 square meters; another land plot in the same village and community, acquired in 2019, with an area of more than 24,000 square meters; and a leased land plot in the village of Vasylkiv, Husiatyn territorial community, leased since 2025, with an area of 2,500 square meters.
Her husband, Anatolii Melnyk, also owns considerable real estate, including an apartment in Kyiv. His properties include an apartment in Kyiv, acquired in 2023, with an area of 70 square meters (valued at UAH 2.5 million); an apartment in Lviv, acquired in 2021, with an area of 97 square meters (valued at UAH 1.3 million); a garden house in the village of Popeliukhy, Vinnytsia Region, acquired in 2024, with an area of 61 square meters; a 50% share in a 109-square-meter shop in Mohyliv-Podilskyi, Vinnytsia Region, acquired in 2008; a land plot in the village of Popeliukhy, Vinnytsia Region, acquired in 2005, with an area of more than 21,000 square meters; and another land plot in the same village, acquired in 2009, also with an area of more than 21,000 square meters.
According to the declaration, in 2021, under the “Monetary Assets” section, Ms. Melnyk’s husband listed a security deposit of UAH 2.5 million under a preliminary apartment purchase agreement. The asset was held by the public joint-stock company “Closed Non-Diversified Venture Corporate Investment Fund ‘Unido.’” According to the YouControl analytical system, the company’s ultimate beneficial owners are Ihor Huda and Andrii Hrynkevych. Meanwhile, according to the 20 Khvylyn publication, the apartment in Kyiv mentioned in the declaration may be located in a residential complex being built in the capital by a company belonging to a Ternopil-based developer.
Mariia Melnyk’s salary at the tax office in 2025 amounted to UAH 706,000. Her husband declared UAH 4.1 million in income from business activities. The family also received income from renting out property, a pension, insurance payments, and other sources. Their total income for 2025 amounted to nearly UAH 5 million. According to the declaration, Mariia Melnyk held UAH 450,000 in cash and almost UAH 100,000 in a bank account. Her husband held UAH 2.1 million in cash and almost UAH 700,000 in a bank account. According to the declaration, Mariia Melnyk held UAH 450,000 in cash and almost UAH 100,000 in a bank account. Her husband held UAH 2.1 million in cash and almost UAH 700,000 in a bank account.
Mariia Melnyk held UAH 450,000 in cash and almost UAH 100,000 in a bank account, according to the declaration. Her husband held UAH 2.1 million in cash and almost UAH 700,000 in a bank account. The declaration also contains information about a UAH 2.9 million loan taken out by her husband in 2024.
Authorities Responsible for Responding: In Melnyk’s case, law enforcement officers responded in a timely manner.
Scandals: No information about any other scandals involving Mariia Melnyk is available in open sources.
Sources:
https://public.nazk.gov.ua/documents/5868d5a7-147a-448d-894c-3aaaed2d179a