Business in Kharkiv complains of corruption schemes in tax office during war

In Kharkiv, which is under constant threat of enemy attacks, the business community claims that a parallel "war" for entrepreneurs' financial resources is taking place. Local company owners have drawn attention to possible abuses in the Main Directorate of the State Tax Service in Kharkiv Oblast. Specific officials have come under the spotlight, in particular the head of the directorate, Vladyslav Selezhen, and his deputy, Svitlana Podsoha, who had previously attracted media attention due to questions about their assets and possible pressure on business.

Mechanism of pressure on taxpayers

According to the complainants, the directorate operates a system that uses administrative tools to gain advantage. The main methods of pressure include:

• stopping the registration of tax invoices, which deprives a VAT payer of the right to a tax credit;
• artificially including companies in the list of risky taxpayers without clear grounds, leading to the blocking of bank accounts, partner relationships, and participation in tenders;
• artificially delaying VAT refunds with an offer to "speed up" the process for a certain percentage of the amount;
• mass conducting of unscheduled and desk audits, excessive requests for documents, and imposing fines for formal violations as a bargaining chip;
• offers to quickly register or close a sole proprietorship for a fee.

Entrepreneurs note that committee decisions are sometimes changed after informal conversations. The removal of risky taxpayer status, business owners claim, is possible mostly through "intermediaries". In case of refusal to meet informal terms, business operations are significantly complicated, as this effectively paralyses economic activity.

Mobilisation exemption as a tool of loyalty

As the complainants reported, trusted persons of the leadership may play a key role in this mechanism. In particular, the chief state inspector, Serhiy Zakharov, is called an unofficial "cashier" of Selezhen by entrepreneurs.

The use of mobilisation exemptions has also become a tool for ensuring loyalty within the directorate. The possibility of obtaining an exemption is provided mostly to persons close to the leadership. In contrast, a significant part of regular inspectors, who perform the main work, do not have such an opportunity. Some employees have already been mobilised, while "insiders" remain in their positions and continue to pressure business.

Control of excise circulation and counterfeit goods near the office

The situation with the control of the circulation of excisable goods deserves separate attention. Svitlana Podsoha works in a department that is directly responsible for the administration of excise taxation.

However, in the area of the "Naukova" metro station and Beketova Street, where the premises of the Main Directorate of the State Tax Service are located, the sale of counterfeit cigarettes without excise marks has been openly and systematically conducted for a long time. Such "blindness" of the tax service under its own windows looks conspicuous against the backdrop of the luxurious lifestyle of the official's family.

Dissonance between declarations and real life

Despite modest figures in declarations, there are grounds to assume that Svitlana Podsoha probably leads a luxurious lifestyle. Insiders report that she uses a 2022 BMW X5, which belongs to her younger brother – the head of the Directorate of Strategic Investigations in Rivne Oblast, Bohdan Podsoha. According to declaration data, the vehicle belongs to the brother's wife – Anna Serhiivna Podsoha (date of acquisition – 24.09.2024, value – 3,667,164 UAH). Svitlana Podsoha's own declaration does not list this car.

It is also noted that the official appeared at work wearing expensive watches and clothes from well-known brands that are not listed in her declarations. According to electronic declarations, she and her daughter Anna, who also works in the tax risks department of the same Main Directorate of the State Tax Service, own apartments, land, cars, and non-residential real estate in the centre of Kharkiv. A significant part of the property is registered as gifts from a pensioner father.

After the resonant investigation by the National Anti-Corruption Bureau and the Specialised Anti-Corruption Prosecutor's Office regarding the receipt of undue advantage by the former leadership of the Kharkiv tax office (the Gladchenko and Marekhin case), the schemes, according to business claims, remained unchanged. Only the surnames of the officials changed.

Kharkiv remains a frontline city that, at the cost of daily losses, ensures the rear functioning of the country. Against the backdrop of constant shelling, entrepreneurs in the region report the preservation of corrupt practices, such as blocking invoices, artificial inclusion in the risky list, and delays in VAT refunds. Officials of the territorial body of the State Tax Service continue to use their position for personal interests.

It is worth noting that in June of this year, it became known about two administrative lawsuits filed by Svitlana Podsoha since the beginning of 2026.