The case of the former head of the SFS (State Fiscal Service) Roman Nasirov: Onyshchenko's “gas scheme”

Case description

The HACC has found former head of the State Fiscal Service (SFS) Roman Nasirov guilty of abuse of office.

Nasirov is accused of unlawfully issuing an order to defer the payment of financial liabilities related to rent for the use of subsoil resources for mineral extraction, as well as of facilitating tax evasion through installment arrangements — in particular, in connection with Onyshchenko’s so-called “gas scheme.” The state sustained losses of approximately UAH 2 billion.

The case of former MP Oleksandr Onyshchenko began to be investigated back in 2015. According to the NABU, Onyshchenko organized a scheme in which state-owned Ukrgasvydobuvannya sold gas to his controlled companies through fictitious exchanges at artificially low prices. Those companies then resold the gas to consumers at market rates. The scheme operated on the price difference, allowing the organizers to profit while causing losses to the state.

The anti-corruption authorities say that Nasirov's role in this scheme was to give his subordinates from the SFS structures an illegal order to defer tax debts of Firm Khas LLC, Nadra Heotsentr LLC, and Karpatnadrainvest LLC, all three controlled by Onyshchenko.

According to the investigation, the heads of the Main Departments of the State Fiscal Service in Kharkiv, Poltava, and Dnipropetrovsk regions, under Roman Nasirov's guidance, submitted false information about the alleged threat of bankruptcy of companies. In fact, there were no real risks: the companies consistently bought gas from the state at cost price, while the tax debt continued to grow. The financial statements deliberately omitted the installments already received and the terms of payment for tax obligations, which was contrary to the law.

The pre-trial investigation bodies indicate that, under Nasirov's instructions, employees of the territorial departments of the State Fiscal Service issued positive conclusions about the possibility of deferred payments, despite there being no grounds for this. In December 2015, Nasirov altered the terms of previously granted deferrals, postponing the payment of debts to January 1, 2016, which also violated the law. Two forensic economic examinations confirmed that Nasirov's actions from May 2015 to March 2016 could have resulted in a shortfall of more than UAH 2 billion in state income.

The defense claims that Nasirov acted within the limits of his powers, and that the decision on deferred payments was made by the relevant divisions of the State Fiscal Service. In addition, the defense emphasizes that deferred payment did not mean an exemption from paying taxes, and that there were no criminal proceedings or official investigations into tax evasion against the enterprises.

In 2017, Nasirov was removed from office, and in early 2018, the Cabinet of Ministers dismissed the head of the SFS. Later, the infamous Kyiv District Administrative Court reinstated Nasirov in his position. Nasirov waived the claims.

In the same year, a SAPO prosecutor reported that Nasirov held British and Hungarian citizenship. Nasirov’s British citizenship was also confirmed by the Ukrainian ambassador to the United Kingdom at the time. Also, in the spring of 2021, the defendant also attempted to obtain a repatriate visa to Israel, but the court regarded this as a potential indication of intent to flee Ukraine.

Nasirov also became well known for his political career. In 2019, despite serious charges, he ran for President of Ukraine but finished at the bottom of the rankings.

Nasirov is also known for the incident when the suspicion was read to him in Feofania Hospital, and he was later taken to court covered in a checkered blanket.

During the judicial debate on April 9, 2025, it became known that Nasirov voluntarily mobilized into the ranks of the Armed Forces of Ukraine. However, the Military Law Enforcement Service reported the very next day that the commander had deemed the order to summon the ex-official unlawful and had annulled it. All materials were then handed over to the law enforcement authorities for proper legal assessment.

Later, the SAPO prosecutor filed a motion to extend the interim measure and asked to detain Nasirov with an alternative bail of UAH 75 million. The prosecutor described Nasirov's desire to mobilize into the Armed Forces of Ukraine as an effort to evade the verdict. Nasirov claimed that the prosecutor's motion violated his constitutional duty to defend the independence and territorial integrity of Ukraine.

The HACC imposed an interim measure in the form of 60 days’ detention, with an alternative of bail. Nasirov was bailed out and released from custody.

The case also involves Volodymyr Novikov, the former head of a department of the State Fiscal Service. He was allegedly Nasirov's accomplice in the abuses. Also, the former head of the Department, Liudmyla Solotva, was likely involved in the scheme (there are separate proceedings against her, and the trial is ongoing).

Before the HACC started its operation, Nasirov's case was heard by the Shevchenkivskyi District Court of Kyiv. In October 2019, it was referred to the HACC. The case was heard in first-instance courts for a total of eight years. Nasirov was charged with Article 364(2) and Article 366(1) of the Criminal Code of Ukraine. In September 2023, he was exempted from liability for forgery, as the statute of limitations under the article had already expired.

Volodymyr Novikov, Nasirov's accomplice, was charged under Article 27(5) and Article 364(2) of the Criminal Code of Ukraine.

The HACC found Nasirov guilty and sentenced him to six years of imprisonment, a fine of UAH 17,000, and a three-year ban on holding positions in state authorities, local self-government bodies, or enterprises involving administrative or managerial functions. His interim measure was changed to detention. The HACC found Nasirov guilty and sentenced him to six years of imprisonment, a fine of UAH 17,000, and a three-year ban on holding positions in state authorities, local self-government bodies, or enterprises involving administrative or managerial functions. His interim measure was changed to detention.

However, Novikov was acquitted, as the court found no elements of a criminal offense in his actions.

Roman Nasirov is also accused of receiving a record bribe of UAH 722 million. According to the investigation, he received this bribe from a businessman Oleh Bakhmatiuk, the owner of the Ukrlandfarming agricultural holding. Evidence in this case is still being investigated.