Of course, here is an analysis of the provided act:
1. **Essence of the Law:** This order approves the procedure by which the State Tax Service of Ukraine (STS) and the National Anti-Corruption Bureau of Ukraine (NABU) exchange information on detected facts that may indicate the provision of undue advantage to foreign officials. The goal is to ensure the exchange of information on suspicious transactions, regardless of the amount of the benefit, to combat corruption at the international level.
2. **Structure of the Law:** The order consists of the main part on the approval of the Procedure for Information Interaction, clauses on ensuring state registration and publication, as well as on entry into force and control over implementation. The Procedure itself defines the mechanism for providing information from the STS to the NABU, the use of the “Trembita” system for data exchange, the structure of notifications about detected facts, requirements for information protection and the responsibility of the parties. The law amends the process of information exchange between the STS and the NABU to ensure more effective detection and investigation of cases of bribery of foreign public officials.
3. **Key Provisions:** The most important provisions are the obligation of the STS to notify the NABU of detected facts within 15 days after the completion of the audit, regardless of the amount of the potential undue advantage. Also important is the definition of the structure and format of the notification, which should contain information about the taxpayer, the audit, the official of the foreign state, and a description of the business transaction. The use of secure communication channels and compliance with the requirements of legislation on the protection of personal data are important.
