Is it necessary to declare 15 million UAH one-time assistance to families of fallen military personnel — clarification
The one-time financial assistance received by family members of fallen or deceased due to injury military personnel, enlisted and commanding staff, and police officers during martial law is income and must be declared.
"Judicial-Legal Newspaper" analyzed the clarifications of the National Agency on Corruption Prevention (NACP) regarding the procedure for reflecting such payments in declarations.
According to paragraph 7 of part one of article 46 of the Law "On Prevention of Corruption," the declaration must include information about income received by the declarant or their family members during the reporting period.
The one-time financial assistance of 15 million UAH is paid to families of fallen or deceased due to injury military personnel, enlisted and commanding staff, and police officers. It is distributed in equal shares among all recipients defined by article 16-1 of the Law of Ukraine "On Social and Legal Protection of Military Personnel and Their Families," in accordance with the Cabinet of Ministers resolution dated February 28, 2022, No. 168.
The declaration should reflect not the entire amount of assistance, but only the portion actually received by the declarant or their family member during the relevant reporting period.
Such funds should be indicated in section 11 of the declaration "Income, including gifts." In the "Type of income" field, select "Other" and specify: "One-time financial assistance to families of fallen (deceased) military personnel, etc."
If the payment is made in parts, the declaration for the respective year should only reflect the amount actually received during that reporting period. Subsequent payments must be indicated in declarations for the following reporting periods.
Special attention is drawn to the obligation to submit a notification about significant changes in property status. If the one-time payment of part of this assistance received by an official holding a responsible or especially responsible position, or a declarant whose position is associated with a high or increased level of corruption risks, exceeds 50 subsistence minimums, such a person must submit a notification about significant changes in property status due to receiving income.
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