Задать вопрос специалисту

Приобрети журнал - получи консультацию экспертов

To top
NBU Rate
 

Payers’ Procedures for Non-Application of Fine Sanctions for Cyber Attacks – SFS

Law: 
Thursday, 27 July 2017 17:01

In connection with coming into force of the Law of Ukraine dd. 13.07.2017 №2143-VIII On Introduction of Amendments to Subsection 1 of Section XX “Transitional Provisions” of the Tax Code of Ukraine regarding the non-application of fine sanctions for untimely registration of tax and excise notes as the result of unsanctioned interference in operation of taxpayers’ computer networks, SFS of Ukraine provided explanations about the procedures for payers for non-application of fine sanctions for cyberattacks, Debet-Credit reports.

The taxmen reminded that in accordance with the current Law, temporarily until 31 December 2017 in case of loss and/or damage of information (including information, containing in taxpayers’ databases) as the result of unsanctioned interference in operation of taxpayer’s computer networks and in case of availability of documents, confirming the specified events, the taxpayer, within 10 calendar days from the entry into force of the Law, should notify, in written form, the authority, controlling at the place of record under the procedures, established by Tax Code of Ukraine for filing tax reports.

In the meantime, the documents, confirming the unsanctioned interference in operation of taxpayer’s computer networks, in particular, are the copies of applications to law enforcement authorities or notifications about the criminal proceeding and the document, confirming its acceptance and registration.

In accordance with the first paragraph of item 6.10 of the order of the Ministry of Finance dd. 24.05.1995 №88 On Approval of Provision for Documentary Production of Records in Accounting, in case of disappearance or elimination of source documents, accounting records and reports, the company director, in written form, notifies law enforcement authorities and orders to appoint the commission for identifying the list of absent documents and investigation of reasons for their loss and elimination.

In addition, as stipulated by p.1 of part 2 of article 60 of the Criminal Procedural Code of Ukraine, the applicant has the right to receive from the authority, to which he submitted application, the document, confirming its acceptance and registration.

Что для Вас криптовалюта?

Виртуальные «фантики», крупная махинация вроде финансовой пирамиды - 42.2%
Новая эволюционная ступень финансовых отношений - 25.9%
Чем бы она не являлась, тема требует изучения и законодательного регулирования - 20.9%
Даже знать не хочу что это. Я – евро-долларовый консерватор - 6.2%
Очень выгодные вложения, я уже приобретаю и буду приобретать биткоины - 4.4%

29 августа вступила в силу законодательная норма о начислении штрафов-компенсаций за несвоевременную выплату алиментов (от 20 до 50%). Компенсации будут перечисляться детям

В нашей стране стоит сто раз продумать, прежде чем рожать детей - 33.3%
Лучше бы государство изобретало механизмы финансовой поддержки института семьи в условиях кризиса - 29.3%
Это не уменьшит числа разводов, но заставит отцов подходить к вопросу ответственно - 26.7%
Эта норма важна для сохранения «института отцовства». Поддерживаю - 9.3%