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The public declarations of the leadership of the Main Directorate of the State Tax Service in Kyiv contain interesting details regarding financial operations. On 28 March 2023, two events involving the same amount of funds — UAH 310,000 — were recorded.
Andrii Kovalenko, who at the time headed the legal support department of the Main Directorate of the State Tax Service in Kyiv and currently holds the position of deputy head of the Main Directorate of the State Tax Service in Kyiv, declared receiving UAH 310,000 from Yaroslav Havryliuk. The stated purpose of the funds transfer was the disposal of movable property.
On that same day, 28 March 2023, Yaroslav Havryliuk's declaration included information about the purchase of a 2013 Volkswagen Passat worth exactly UAH 310,000.
However, a comparison of the documents reveals a significant discrepancy. Kovalenko's declaration lists a 2015 Volkswagen Passat, whereas Havryliuk declared a 2013 model. This dissonance prevents a definitive assertion that the transfer concerned this specific vehicle.
Currently, open data does not allow for a clear determination of exactly which movable property was sold for the specified amount, nor whether this operation has a direct connection to Havryliuk's car purchase.
The coincidence of the date and the amount of funds alone is not evidence of a legal violation. Nevertheless, this circumstance leaves open questions that require explanation. To establish the subject of the transaction between two officials of the same body, additional documents are needed that shed light on the circumstances of the operation.
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