![More than a year without results. Tax authorities should be held accountable for deliberately delaying the audit of Concord Bank](https://img.unn.ua/img/2024/09/02/1725271161-4126-large.webp)
More than a year without results. Tax authorities should be held accountable for deliberately delaying the audit of Concord Bank
Kyiv • UNN
Tax officials should be held liable for deliberately delaying the audit of the activities of Concord Bank, which is in the process of liquidation, the lawyer said.
Tax authorities should be held liable for deliberately delaying the audit of the activities of Concord Bank, which is in the process of liquidation. This opinion was expressed by Dmytro Kasyanenko, attorney at law at Kasyanenko & Partners, in an exclusive commentary to UNN.
Context
On August 1, 2023, the National Bank decided to revoke Concorde's license . After that, in accordance with the bank's liquidation procedure, a liquidator from the Deposit Guarantee Fund was appointed. In addition, the State Tax Service launched a tax audit.
The first inspection lasted three months, and an act was drawn up based on its results in the amount of 700 thousand hryvnias. However, according to to co-owner of Concord Bank Olena Sosedka, "on the personal instruction of the head of the Verkhovna Rada Tax Committee, Danylo Hetmantsev, 392 million UAH were illegally added to this report." The bank's liquidator disagreed with this audit report and filed his objections to the document. After that, an additional audit was ordered, which is still ongoing.
"Regarding the maximum duration of the audit, it is worth noting that clause 78.1.8 of the Tax Code of Ukraine provides that if a bank is in the process of liquidation, a tax audit may be conducted by the decision of the supervisory authority without time limits until the liquidation procedure is completed. However, this does not mean that the audit can last unreasonably long, as there is a principle of reasonableness of terms," Kasyanenko said.
At the same time, according to the lawyer, tax officials should be held liable for deliberately delaying an audit.
"If it is proved that tax officials deliberately delay the tax audit, this may be qualified as abuse of office. According to the Criminal Code of Ukraine, such abuse may be grounds for criminal liability under Article 364 of the Criminal Code of Ukraine (abuse of power or official position). There are also possible consequences in the form of administrative liability under Article 166-11 of the Code of Administrative Offenses (violation of the procedure for conducting inspections of business entities).
Recall
The reason for the NBU's decision to revoke Concorde's license was the bank's alleged systematic violation of the requirements of the legislation on preventing and combating the legalization (laundering) of proceeds of crime, terrorist financing, and financing the proliferation of weapons of mass destruction. Although, as it turned out later, even state-owned banks, including Ukrgasbank, are engaged in misdirection (changing the purpose of payment in a bank acquiring network, usually related to gambling operations) in Ukraine. However, the NBU fined it only UAH 60 million for this violation. The same as Oschadbank, Sense Bank, FUIB, and many others over the past year. They also received fines of up to UAH 10 million.
But Concorde, which had not had any comments from international payment systems Mastercard and Visa during its operation, was deprived of its banking license. And this is despite the fact that 8 months before the NBU's decision to revoke its banking license , the bank had shut down acquiring and continued to be profitable, which indicated that it was not dependent on interchange - it was not the main part of its income. Concorde shareholders consider this decision of the regulator to be unfair.
They appealed to the court against the NBU's actions, and the first instance sided with them. In particular, the Dnipropetrovs'k District Administrative Court declared unlawful and canceled the decision of the National Bank of Ukraine to revoke the license and liquidate Concord Bank. However, Ukrainian legislation is written in such a way that even despite a court decision on the illegal liquidation of a banking institution, it is impossible to return it to the market.
Publications
![Fugitive ex-MP or a waiter: Pavlo Rizanenko and his alleged connection to the FSB Fugitive ex-MP or a waiter: Pavlo Rizanenko and his alleged connection to the FSB](https://img.unn.ua/img/2024/08/30/1725027956-2714-thumb.webp)
Fugitive ex-MP or a waiter: Pavlo Rizanenko and his alleged connection to the FSB
![The conflict between anti-corruption activists is growing: Uglava filed a complaint against NABU director with NACP and became a whistleblower The conflict between anti-corruption activists is growing: Uglava filed a complaint against NABU director with NACP and became a whistleblower](https://img.unn.ua/img/2024/08/30/1725024673-2931-thumb.webp)
The conflict between anti-corruption activists is growing: Uglava filed a complaint against NABU director with NACP and became a whistleblower
![With shelters and warm rooms: schools and kindergartens of Brovarska Hromada are ready for the new school year With shelters and warm rooms: schools and kindergartens of Brovarska Hromada are ready for the new school year](https://img.unn.ua/img/2024/08/30/1725020664-1718-thumb.webp)
With shelters and warm rooms: schools and kindergartens of Brovarska Hromada are ready for the new school year
![The Tax Service has been inspecting Concord Bank for more than a year: the delay in the process raises questions The Tax Service has been inspecting Concord Bank for more than a year: the delay in the process raises questions](https://img.unn.ua/img/2024/08/30/1725000810-3199-thumb.webp)
The Tax Service has been inspecting Concord Bank for more than a year: the delay in the process raises questionsExclusive
![Ukrainian Premier League: announcement of the fifth round, where to watch matches and who are the bookmakers' favorites Ukrainian Premier League: announcement of the fifth round, where to watch matches and who are the bookmakers' favorites](https://img.unn.ua/img/2024/08/29/1724948384-1458-thumb.webp)
Ukrainian Premier League: announcement of the fifth round, where to watch matches and who are the bookmakers' favoritesExclusive
![Enemy used a hybrid of a missile and a guided aerial bomb during the attack on Kharkiv - mayor of the city Enemy used a hybrid of a missile and a guided aerial bomb during the attack on Kharkiv - mayor of the city](https://img.unn.ua/img/2024/09/02/1725278720-3118-thumb.webp)
Enemy used a hybrid of a missile and a guided aerial bomb during the attack on Kharkiv - mayor of the city
![Russian troops shelled 26 settlements in Chernihiv region over a week Russian troops shelled 26 settlements in Chernihiv region over a week](https://img.unn.ua/img/2024/09/02/1725277845-1301-thumb.webp)
Russian troops shelled 26 settlements in Chernihiv region over a week
![Russians attacked Kherson suburbs in the afternoon: two wounded Russians attacked Kherson suburbs in the afternoon: two wounded](https://img.unn.ua/img/2024/09/02/1725276831-2796-thumb.webp)
Russians attacked Kherson suburbs in the afternoon: two wounded
![Due to Russian aggression, 3798 educational institutions suffered from bombing and shelling - Lubinets Due to Russian aggression, 3798 educational institutions suffered from bombing and shelling - Lubinets](https://img.unn.ua/img/2024/09/02/1725275908-4873-thumb.webp)
Due to Russian aggression, 3798 educational institutions suffered from bombing and shelling - Lubinets
![Russian troops hit Nikopol with artillery: two women were injured
Russian troops hit Nikopol with artillery: two women were injured](https://img.unn.ua/img/2024/09/02/1725275755-2275-thumb.webp)
Russian troops hit Nikopol with artillery: two women were injured
![Sikorski believes that Poland should shoot down Russian missiles before they enter the country's airspace Sikorski believes that Poland should shoot down Russian missiles before they enter the country's airspace](https://img.unn.ua/img/2024/09/02/1725275055-1580-thumb.webp)
Sikorski believes that Poland should shoot down Russian missiles before they enter the country's airspace
![Romanian government approves bill to transfer Patriot air defense system to Ukraine Romanian government approves bill to transfer Patriot air defense system to Ukraine](https://img.unn.ua/img/2024/09/02/1725274582-2620-thumb.webp)
Romanian government approves bill to transfer Patriot air defense system to Ukraine
![Budget Committee approved an increase in budget expenditures by UAH 500 billion: what is envisaged Budget Committee approved an increase in budget expenditures by UAH 500 billion: what is envisaged](https://img.unn.ua/img/2024/09/02/1725273332-2254-thumb.webp)
Budget Committee approved an increase in budget expenditures by UAH 500 billion: what is envisaged
![Fugitive MP Dmytruk spotted in London shopping center - media Fugitive MP Dmytruk spotted in London shopping center - media](https://img.unn.ua/img/2024/09/02/1725273216-3206-thumb.webp)
Fugitive MP Dmytruk spotted in London shopping center - media
![Kuleba calls on Asian countries to increase military aid after Russia's attack with North Korean missiles Kuleba calls on Asian countries to increase military aid after Russia's attack with North Korean missiles](https://img.unn.ua/img/2024/09/02/1725270734-4076-thumb.webp)
Kuleba calls on Asian countries to increase military aid after Russia's attack with North Korean missiles
![Enemy used a hybrid of a missile and a guided aerial bomb during the attack on Kharkiv - mayor of the city Enemy used a hybrid of a missile and a guided aerial bomb during the attack on Kharkiv - mayor of the city](https://img.unn.ua/img/2024/09/02/1725278720-3118-thumb.webp)
Enemy used a hybrid of a missile and a guided aerial bomb during the attack on Kharkiv - mayor of the city
![Russian troops shelled 26 settlements in Chernihiv region over a week Russian troops shelled 26 settlements in Chernihiv region over a week](https://img.unn.ua/img/2024/09/02/1725277845-1301-thumb.webp)
Russian troops shelled 26 settlements in Chernihiv region over a week
![Russians attacked Kherson suburbs in the afternoon: two wounded Russians attacked Kherson suburbs in the afternoon: two wounded](https://img.unn.ua/img/2024/09/02/1725276831-2796-thumb.webp)
Russians attacked Kherson suburbs in the afternoon: two wounded
![Due to Russian aggression, 3798 educational institutions suffered from bombing and shelling - Lubinets Due to Russian aggression, 3798 educational institutions suffered from bombing and shelling - Lubinets](https://img.unn.ua/img/2024/09/02/1725275908-4873-thumb.webp)
Due to Russian aggression, 3798 educational institutions suffered from bombing and shelling - Lubinets
![Russian troops hit Nikopol with artillery: two women were injured
Russian troops hit Nikopol with artillery: two women were injured](https://img.unn.ua/img/2024/09/02/1725275755-2275-thumb.webp)
Russian troops hit Nikopol with artillery: two women were injured
![Sikorski believes that Poland should shoot down Russian missiles before they enter the country's airspace Sikorski believes that Poland should shoot down Russian missiles before they enter the country's airspace](https://img.unn.ua/img/2024/09/02/1725275055-1580-thumb.webp)
Sikorski believes that Poland should shoot down Russian missiles before they enter the country's airspace
![Romanian government approves bill to transfer Patriot air defense system to Ukraine Romanian government approves bill to transfer Patriot air defense system to Ukraine](https://img.unn.ua/img/2024/09/02/1725274582-2620-thumb.webp)
Romanian government approves bill to transfer Patriot air defense system to Ukraine
![Budget Committee approved an increase in budget expenditures by UAH 500 billion: what is envisaged Budget Committee approved an increase in budget expenditures by UAH 500 billion: what is envisaged](https://img.unn.ua/img/2024/09/02/1725273332-2254-thumb.webp)
Budget Committee approved an increase in budget expenditures by UAH 500 billion: what is envisaged
![Fugitive MP Dmytruk spotted in London shopping center - media Fugitive MP Dmytruk spotted in London shopping center - media](https://img.unn.ua/img/2024/09/02/1725273216-3206-thumb.webp)
Fugitive MP Dmytruk spotted in London shopping center - media
![Kuleba calls on Asian countries to increase military aid after Russia's attack with North Korean missiles Kuleba calls on Asian countries to increase military aid after Russia's attack with North Korean missiles](https://img.unn.ua/img/2024/09/02/1725270734-4076-thumb.webp)
Kuleba calls on Asian countries to increase military aid after Russia's attack with North Korean missiles
![Birthday of the hryvnia: experts of the Kyiv Scientific Research Institute of Forensic Expertise told how the protection of the national currency is being strengthened, about the tricks of counterfeiters and their experience in exposing them Birthday of the hryvnia: experts of the Kyiv Scientific Research Institute of Forensic Expertise told how the protection of the national currency is being strengthened, about the tricks of counterfeiters and their experience in exposing them](https://img.unn.ua/img/2024/09/02/1725278339-3225-thumb.webp)
Birthday of the hryvnia: experts of the Kyiv Scientific Research Institute of Forensic Expertise told how the protection of the national currency is being strengthened, about the tricks of counterfeiters and their experience in exposing themExclusive
![The government is ready to cover the cost of demining agricultural land The government is ready to cover the cost of demining agricultural land](https://img.unn.ua/img/2024/09/02/1725277618-3659-thumb.webp)
The government is ready to cover the cost of demining agricultural land
![PrivatBank CEO Boesch to resign early, contract terminated on November 1 - Supervisory Board PrivatBank CEO Boesch to resign early, contract terminated on November 1 - Supervisory Board](https://img.unn.ua/img/2024/09/02/1725276588-1399-thumb.webp)
PrivatBank CEO Boesch to resign early, contract terminated on November 1 - Supervisory Board
![The oil price is stable due to the planned increase in production from OPEC+ The oil price is stable due to the planned increase in production from OPEC+](https://img.unn.ua/img/2024/09/02/1725274890-2698-thumb.webp)
The oil price is stable due to the planned increase in production from OPEC+
![Budget Committee approved an increase in budget expenditures by UAH 500 billion: what is envisaged Budget Committee approved an increase in budget expenditures by UAH 500 billion: what is envisaged](https://img.unn.ua/img/2024/09/02/1725273332-2254-thumb.webp)
Budget Committee approved an increase in budget expenditures by UAH 500 billion: what is envisaged
![Entrepreneur was cheated out of $250 thousand in cryptocurrency: law enforcement officers expose criminal group of extortionists Entrepreneur was cheated out of $250 thousand in cryptocurrency: law enforcement officers expose criminal group of extortionists](https://img.unn.ua/img/2024/09/02/1725278809-2704-thumb.webp)
Entrepreneur was cheated out of $250 thousand in cryptocurrency: law enforcement officers expose criminal group of extortionists
![One of the driest Augusts on record: four temperature records were set in Kyiv last month One of the driest Augusts on record: four temperature records were set in Kyiv last month](https://img.unn.ua/img/2024/09/02/1725277583-3369-thumb.webp)
One of the driest Augusts on record: four temperature records were set in Kyiv last month
![Russia hit Kyiv this morning with missiles produced in the third quarter of this year - source Russia hit Kyiv this morning with missiles produced in the third quarter of this year - source](https://img.unn.ua/img/2024/09/02/1725266386-4131-thumb.webp)
Russia hit Kyiv this morning with missiles produced in the third quarter of this year - sourceExclusive
![Destruction and damage in 6 districts due to Russia's massive attack on Kyiv: consequences shown Destruction and damage in 6 districts due to Russia's massive attack on Kyiv: consequences shown](https://img.unn.ua/img/2024/09/02/1725265739-2477-thumb.webp)
Destruction and damage in 6 districts due to Russia's massive attack on Kyiv: consequences shown
![Before the start of the school year, windows of two schools in Kyiv were damaged as a result of a Russian attack Before the start of the school year, windows of two schools in Kyiv were damaged as a result of a Russian attack](https://img.unn.ua/img/2024/09/02/1725264617-2950-thumb.webp)