What a Taxpayer Should Do After a Cyberattack: Step-by-Step Reporting Recovery Algorithm

Cyberattacks on computer networks can lead to serious legal consequences for businesses. In particular, unauthorized interference often causes the inability to use advanced public key certificates and timely electronic filing of tax reports.

Consequences of a Cyberattack for the Taxpayer

As a result of interference with computer systems (as seen during the massive attacks in June 2017), taxpayers face a freeze in electronic document management. This happens due to the compromise of the keys used to sign the agreement on the recognition of electronic documents.

It is important to understand: if the technical capability to file reports is lost due to a cyberattack, the responsibility for restoring access and key security lies with the business entity.

Step-by-Step Action Plan After a Breach

If you discover that your advanced public key certificates can no longer be used, you must take three mandatory steps:

1. Cancellation of old keys: You must urgently contact the Accredited Key Certification Center (ACSC) that issued the keys for the previous contract with an official application to revoke the EDS (Electronic Digital Signature).
2. Obtaining new certificates: You can obtain new advanced EDS certificates at any accredited center (ACSC) of your choice.
3. Renegotiation of the contract: A new agreement on the recognition of electronic documents must be concluded, complying with all requirements for the registration of electronic signatures of accountable persons.

Contract Validity and Effective Date

It is worth noting that a new contract comes into effect from the moment it is signed by both parties. Its legitimacy remains valid until the expiration of the validity period of the advanced public key certificates.

For more information, you can review the original source on official resources. Source.

Expert Advice and Assistance

Cybersecurity is not only a technical issue but also a legal one. A timely response to incidents will help avoid penalties for late reporting and protect your company’s reputation.

You can receive an individual consultation on business security by making an appointment by phone at (044) 332-32-77 or by emailing us at: info@lba.com.ua.