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Automatically translated version. May contain inaccuracies compared to the original.
The SAP is demanding that the lower court’s decision be overturned insofar as it refused to recover two crossover vehicles — a Toyota C-HR Hybrid, 2022 year of manufacture, and a Land Rover Range Rover Velar, 2019 year of manufacture — and that the premium cars be confiscated to the state.
Essence of the case
At the end of 2023, the State Bureau of Investigations (DBR) together with the National Agency on Corruption Prevention (NAZK) determined that the then acting head of the Poltava tax office, Alla Ryabkova, and members of her family acquired assets worth more than 6 million UAH (during the period from 2020 to 2023), the origin of which did not correspond to their official incomes: these included apartments in Poltava and Kyiv and two cars.
In September 2024 the SAP filed a suit with the High Anti-Corruption Court (HACC) seeking confiscation of these assets to the state. According to the investigation, the official was connected to all the assets: she provided relatives with money and instructions to purchase them and could also dispose of the purchased property.
The SAP’s final claim did not include the apartment in Poltava that featured at the start of the investigation. This concerns housing of 62,3 m² valued at nearly 958 thousand UAH, registered to the official’s husband in August 2021. Thus the total amount of assets claimed for recovery decreased and amounted to about 4,59 million UAH.
According to the SAP, the assets were distributed as follows:
Arguments of the defense and the family’s position
Alla Ryabkova and members of her family opposed the SAP’s claim, insisting on the legality of the assets’ origin. In particular, the former head of the tax office argued that the NAZK had no right to verify her lifestyle for the period before 30 December 2020 due to the unconstitutionality of the then-applicable norms.
Regarding each asset, the defense advanced the following arguments:
Ryabkova’s husband also stated that he was present at the purchase of the Kyiv apartment solely as a lawyer, providing the family’s legal support, and that the fact their daughter lived there and paid utilities does not indicate that the property belonged to the tax official herself.
First-instance court decision
On 23 July 2026 the High Anti-Corruption Court partially granted the SAP’s claim.
The court concluded that the Kyiv apartment, valued at 2,24 million UAH, is an unjustified asset and should be recovered to the state. The court found that the real purchaser of the apartment was Alla Ryabkova herself: her family searched for an apartment in Kyiv without her sister’s involvement (the sister lived permanently in Poltava), the money was transferred by the official’s husband, and immediately after the purchase their daughter moved in, paid the utilities and managed the personal account. Because the legality of the funds used to buy it was not confirmed, the court confiscated the apartment in favor of the state.
At the same time, the HACC refused to confiscate the two cars (the Toyota C-HR Hybrid and the Land Rover Range Rover Velar) and lifted the arrest on them.
Regarding the Land Rover, the court found that the official’s father had sufficient financial capacity due to many years of farming activity and income from the family farm enterprise “Oksana,” so this asset could not be considered unjustified.
As for the Toyota, the court concluded that Ryabkova’s daughter had a sufficient amount of personal savings (including accumulations and gifts from relatives) combined with parental assistance to pay for the car. During the first-instance proceedings prosecutors did not prove that the crossover was purchased with the tax official’s illegal funds.
Recall that Alla Ryabkova served as acting head of the Main Department of the State Tax Service in Poltava region from 2023 until March 2025 (prior to that she worked as deputy head of the same department). She is currently a deputy head of a division of the State Tax Service of Ukraine.
Document: PDF proof of the original version of the news item "САП наполягає на конфіскації ще двох автомобілів у колишньої очільниці податкової служби Полтавщини Рябкової". It records the publication content at the moment of the first scan, the preservation date and the source: Rozsliduvach.
