Court appointed 5 years of probation with the deprivation of the right to hold certain positions for the first deputy head of the Main division of the Ministry of Revenues and Duties in Kyiv Tetiana Detiuk, who was one of the organizers of illegal VAT refunds for a total amount of 3,16 billion UAH as a part of a criminal group led by the former chairman of the Ministry of Revenues and Duties of Ukraine, Olexander Klymenko.
This is confirmed by the conviction of Darnytsia District Court of Kyiv on October 21, 2016, which was published in the court register on February 7, 2017.
In April 2012 – September 2013 criminal organization headed by Klymenko which included Detiuk misappropriated the funds of the State budget of Ukraine totaling 3.16 billion UAH which were illegally transferred to three companies: LLC “Megateriy”, LLC “Gazinovatsiya” and LLC “Eksimteh” as a VAT refund.
The criminal scheme was implemented by showing alleged business relationships in the tax documents of three companies with dozens of fictitious companies worth over 16 billion USD. Detiuk and other Heads of regional tax service agreed with their subordinates to ensure that they submit VAT refund for companies without any audit. After that the funds were cashed through banks controlled by a criminal organization, in which information on the movement of funds was subsequently destroyed.
The court found that using this scheme Detiuk misappropriated the funds of the State budget totaling 2,56 billion UAH, which were distributed among participants of Klymenko’s group.
Detiuk entered into plea agreement with the Chief Military Prosecutor of Ukraine Anatoliy Matios and was sentenced to 5 years of the suspended sentence (3 years of probation) with deprivation of the right to hold positions related to the performance of organizational and administrative functions in government authorities, state institutions and organizations for 3 years, without confiscation of property.
The absence of criminal record, positive characteristics from the place of residence, age, health condition, marital status and other circumstances that characterize Detiuk were considered when concluding the agreement. The court also considered mitigating circumstances: sincere repentance and active promotion of the disclosure of crimes; voluntary exposure of the crimes of other individuals; commitment of crime because of the material and subordinate dependence from the members of criminal organization of the State Fiscal Service; partial voluntary compensation of losses caused by the crime in the amount of 500 thousand UAH.
The materials of the case indicate that in 2016 Tetiana Detiuk worked as an assistant professor of the department of finance of “The institute of banking technologies of business” of the State Higher Education Institution “University of banking”. At a recent international conference, she reported to the researchers about reforming of the tax system of Ukraine towards European integration in terms of global challenges.
In February, the Prosecutor General of Ukraine Yuriy Lutsenko reported that ex-first deputy head of the State Fiscal Service Andrii Holovach, who was accused of illegal VAT refunds for 3 billion UAH entered into a plea agreement and paid 130 million UAH to the Treasury.
As it known, on May 24 an operation in 15 regions of Ukraine took place. As a result, 23 heads of regional tax services who were in office, when Klymenko was the head of the Fiscal service, were arrested. Police stated that tax officials have caused state losses for 95.92 billion UAH. Some detainees were arrested, others released by the court under multimillion bail.