The 24-year old Armenian midfielder has been linked with both the Reds and Borussia Dortmund in recent weeks but Palkin says there has been no movement for the £25.5million-rated ace.
"There is nothing new about Mkhitaryan," Palkin told Football.ua.
"I already have said that Borussia Dortmund offered 23 million (£20m) for him; this was the sole offer. [But] our position is 30 million (£25.5m).
"Mkhitaryan's contract does not specify a compensation payment. Thirty million dollars need to be paid to sever the contract unilaterally.
"If we go with the civilized way and sell a player but he severs the contract, we specify a transfer value of 30million."