LAW OF UKRAINE

of March 3, 2022 No. 2115-IX

About protection of interests of subjects of submission of the reporting and other documents during action of warlike situation or state of war

Due to the military aggression of the Russian Federation against Ukraine the Verkhovna Rada of Ukraine decides:

1. Determine that:

1) physical persons, physical persons entrepreneurs, legal entities except those which are given budget authority according to the legislation represent accounting, financial, accounting, settlement, audit reports and any other documents which submission is required according to regulations of the current legislation in documentary and/or electronic form, within three months after the termination or cancellation of warlike situation or state of war for the entire period of non-presentation of the reporting or obligation to file documents;

2) during action of warlike situation or state of war, and also within three months after its completion administrative and/or criminal liability for non-presentation or untimely submission of the reporting and/or the documents determined by the subitem of 1 this Item is not applied to physical persons, physical persons - entrepreneurs, legal entities;

3) persons who have no physical capacity during the term determined by this Law to file the reporting or documents specified in the subitem of 1 this Item in connection with direct effects of their participation in fighting, are exempted from the administrative and/or criminal liability and submit the reporting or documents within one month from the date of the termination of the effects excluding possibility of their representation;

4) during action of warlike situation or state of war any checks of timeliness and completeness of submission of any reports or documents of reporting nature by authorized bodies are not performed;

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