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) physical persons, physical persons - entrepreneurs, legal entities (except those which are given budget authority according to the legislation and also the state unitary enterprises, economic societies in which authorized capital more than 50 percent of shares (shares) belong to the state or other economic society in which authorized capital more than 50 percent of shares (shares) belong to the state) submit accounting, financial, accounting, settlement, audit reports and any other documents which submission is required according to the legislation, in paper and/or electronic form within three months after the termination or canceling 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 from the date of its termination or canceling 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 (except the state unitary enterprises, economic societies in which authorized capital more than 50 percent of shares (shares) belong to the state or other economic society in which authorized capital more than 50 percent of shares (shares) belong to the state);
3) persons which 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;
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