The Daily Mail reports that the government commission has called out the animated show for its alleged homoerotic subtext.
Officials are now attempting to get the show banned from television in Ukraine, along with several other children's programmes.
The Teletubbies, Family Guy, Pokemon and The Simpsons are among the other shows accused of promoting the "destruction of the family".
In one section of the commission's report, the Teletubbies character Tinky Winky is criticised for carrying a handbag because "in real life, boys very rarely want to put on girls' clothes".
SpongeBob SquarePants recently won in the 'Favourite Cartoon' category at the Nickelodeon Kids' Choice Awards.