The NACP found a number of violations in the corrected declaration of the Deputy Head of the Tax Service of the Odessa Region, Dmytro Khandusenko, which indicate false declaration and overstatement of assets. The full audit lasted from June 30 to December 18, 2025, with a further extension for 60 days.
According to the NACP, Handusenko and his family members (wife Darya Kochurina, daughter Angelina, stepdaughter Angelika) falsely stated that they did not have foreign passports. The declaration also falsely stated two apartments with an area of 210 m² each, which in fact represented one apartment worth 1.94 million UAH.
In addition, the actual use of the real estate during a significant part of 2024 was not reflected, and the plot of land with an area of 12,487 m², which was acquired in October 2023, was sold in March 2024 for UAH 33 thousand. The declaration did not include income from the wife's rental of properties in the amount of more than UAH 187 thousand, as well as data on renting an apartment from the wife's ex-husband.
The dates of acquisition of ownership of the car are stated incorrectly. The 2013 Land Rover Range Rover was acquired on April 25, 2024, although the declaration indicates 2022. The wife's 2016 Lexus RX350 was declared for UAH 914,000 with the date 2023, although it was actually purchased in May 2022 for UAH 100,000.
Also, inaccurate information was found regarding the wife's corporate rights in LLC "Budynok Lior", LLC "Lior Ukraine" and LLC "Lior Boutique". During the inspection, it was not possible to confirm contributions to the authorized capital and the absence of financial obligations.
As a result of the inspection, the NACP revealed inaccurate information in the amount of UAH 3.3 million, which is a sign of Part 1 of Article 366-2 of the Criminal Code of Ukraine. However, the materials have not yet been sent to law enforcement agencies. It is worth noting that the inspection concerned the declaration for 2024 and did not cover the total amount of unsubstantiated assets, which, according to the NACP for 2023–2024, exceeds UAH 8 million and was transferred to the State Bureau of Investigation. Handusenko submitted the corrected declaration on January 10, 2026.
