of July 13, 2017 No. 2143-VIII
About modification of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning non-use of penalties for untimely registration of tax and excise delivery notes as a result of unauthorized intervention in work of computer networks of taxpayers
The Verkhovna Rada of Ukraine decides:
1. Subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with Items 42 - 45 following contents:
"42. Penalties, stipulated in Item 120-1.1 Articles 120-1 of this Code for violation of deadlines for registration of tax delivery notes and/or calculations of adjustment to tax delivery notes in the Unified register of tax delivery notes, stipulated in Item 201.10 Articles of 201 of this Code which were constituted during the period from June 1, 2017 to June 30, 2017 are not applied to the taxpayer in case of registration of such tax delivery notes no later than July 31, 2017.
The tax delivery notes and/or calculations of adjustments to tax delivery notes constituted during the period from June 1, 2017 to June 30, 2017 and registered in the Unified register of tax delivery notes no later than July 31, 2017 are considered as timely registered.
43. Penalties, stipulated in Item 120-2.1 Articles 120-2 of this Code for violation of deadlines of registration of excise delivery notes and/or calculations of adjustment to excise delivery notes in the Unified register of excise delivery notes, stipulated in Clause 231 of this Code which were constituted during the period from June 1, 2017 to June 30, 2017 are not applied to the taxpayer in case of registration of such excise delivery notes no later than July 31, 2017.
The excise delivery notes and/or calculations of adjustments to excise delivery notes constituted during the period from June 1, 2017 to June 30, 2017 and registered in the Unified register of excise delivery notes no later than July 31, 2017 are considered as timely registered.
44. The penalties provided by the paragraph the second Item 126.1 of article 126 of this Code are not applied to agreed sums of monetary commitments with payment deadline on June 30, 2017.
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