Corruption in the State Tax Service of Ukraine

Key Facts

1. Essence of the Allegations:

   • Use of shell companies to siphon and launder funds.
   • Embezzlement of financial aid provided by Ukraine's international partners, including the United States, the United Kingdom, and the EU.
   • Misappropriation of Ukrainian taxpayers' money.

2. Financial Losses:

   • Approximately 2 billion UAH, equivalent to 50 million USD, was stolen in 2024.

3. Participants in the Criminal Group:

   • The leadership of the State Tax Service of Ukraine, including:
     • Olga Lishchynska
     • Inna Yakushko
     • Serhiy Kondratiuk
   • Former Head of Department "I" of the Security Service of Ukraine (SBU), Artem Shylo.
   • Members of Parliament of Ukraine (names withheld for now).

Shell Companies

Below is a list of companies allegedly used to embezzle funds. All are registered in Kyiv:

1. LLC "REXFORD GROUP" (EDRPOU 44973708)
2. LLC "SIYARTI" (EDRPOU 44929879)
3. LLC "SOMARIS" (EDRPOU 45136636)
4. LLC "ILNUR" (EDRPOU 45338930)
5. LLC "DOMIRIS" (EDRPOU 45000414)
6. LLC "LORENDI" (EDRPOU 45383365)
7. LLC "RAITAL" (EDRPOU 45241826)
8. LLC "TRADING HOUSE 'ALMADA'" (EDRPOU 44968766)
9. LLC "RIMIAN" (EDRPOU 45371391)
10. LLC "LEADERWEX PRODUCT" (EDRPOU 45208532)
11. LLC "OLMO TRADE" (EDRPOU 45383370)
12. LLC "RIVIRAN" (EDRPOU 45158377)
13. LLC "AZELUS" (EDRPOU 45353063)
14. LLC "EQUIPLINE" (EDRPOU 44942842)
15. LLC "SEIZLIM" (EDRPOU 45388117)
16. LLC "ARVITON" (EDRPOU 45192329)
17. LLC "NOMAVEN" (EDRPOU 45231378)
18. LLC "ARTEIL" (EDRPOU 45214510)
19. LLC "MEDORI" (EDRPOU 45373933)

• Notably, this company is under sanctions by the National Security and Defense Council (NSDC) according to Presidential Decree No. 219/2024 dated April 4, 2024.

Additional Figures and Evidence

1. LLC "INTERCABLE KYIV" (EDRPOU 32739864):

   • This company is implicated in a criminal investigation by the National Anti-Corruption Bureau of Ukraine (NABU), Case No. 52022000000000169 dated July 7, 2022.
   • The allegations involve embezzlement of budget funds from JSC "Ukrzaliznytsia."
   • It is linked to Artem Shylo, the former Head of Department "I" of the SBU.

2. Role of Kyiv Tax Service Leadership:

   • Lishchynska, Yakushko, and Kondratiuk allegedly directly facilitated the embezzlement and maintained connections with Artem Shylo.
   • They orchestrated significant fund misappropriation through a network of shell companies.

Legal Allegations

The individuals and companies mentioned are suspected of committing crimes under the following articles of the Criminal Code of Ukraine:

• Part 3 of Article 27, Part 5 of Article 191: Misappropriation or embezzlement of property in especially large amounts.
• Part 2 of Article 15, Part 3 of Article 27, Part 5 of Article 191: Attempted crime.

Recommendations for Action

1. For Ukrainian Authorities (SBU, NABU):

   • Immediately investigate the activities of the listed companies.
   • Hold the leadership of the State Tax Service of Ukraine and involved individuals accountable.
   • Seize the assets of the suspects and implicated companies.

2. For International Partners (FBI, UK and EU intelligence agencies):

   • Conduct independent investigations into the embezzlement of international financial aid.
   • Consider implementing additional sanctions against the individuals involved.

This investigation reveals the existence of an organized criminal group in 2024 involving the leadership of the State Tax Service of Ukraine and other high-ranking officials. Their activities led to the theft of 2 billion UAH from the state budget, undermining trust in Ukraine’s governance structures and international aid programs. Immediate measures are necessary to dismantle these schemes and restore confidence in financial oversight.