Notice of Underreported Income pretending to come from Australian Taxation Office <email@example.com> and Outdated Invoice pretending to come from Sage Invoice <firstname.lastname@example.org> with a link in the body of the email to download a zip file is another one from the current bot runs which try to download various Trojans and password stealers especially banking credential stealers, which may include cridex, dridex, dyreza and various Zbots, cryptolocker, ransomware and loads of other malware on your computer. They are using email addresses and subjects that will entice a user to read the email and open the attachment. A very high proportion are being targeted at small and medium size businesses, with the hope of getting a better response than they do from consumers.
All of these also have a password stealing component, with the aim of stealing your bank, PayPal or other financial details along with your email or FTP ( web space) log in credentials. Many of them are also designed to specifically steal your Facebook and other social network log in details.
All the alleged senders, companies, names of employees and phone numbers mentioned in the emails are all innocent and are just picked at random. Some of these companies will exist and some won’t. Don’t try to respond by phone or email, all you will do is end up with an innocent person or company who have had their details spoofed and picked at random from a long list that the bad guys have previously found. The bad guys choose companies, Government departments and organisations with subjects that are designed to entice you or alarm you into blindly opening the attachment or clicking the link in the email to see what is happening.
Please read our How to protect yourselves page for simple, sensible advice on how to avoid being infected by this sort of socially engineered malware.
The Australian Taxation Office email looks like:
Taxpayer ID: ufwsd-000008882579UK Tax Type: Income Tax Issue: Unreported/Underreported Income (Fraud Application) Please review your tax income statement on HM Revenue and Customs ( HMRC ).Download your HMRC statement. Please complete the form. You can download HMRC Form here. HM Revenue and Customs
The links in these emails go to https://a.uguu.se/hivjca_Invoice_00471200.zip ( Note the HTTPS) which gives a not found message. If you drop the S and just use a standard HTTP link then you get the malware.
The Sage invoice looks like:
Sage Account & Payroll
You have an outdated invoice from Sage Accounting that is ready for payment. To find out more details on this invoice, please follow the link bellow or click here to view/download your account invoice:
If we hold any information about you which is incorrect or if there are any changes to your details please let us know by so that we can keep our records accurate and up to date. If you would like to update your records or see a copy of the information that we hold about you, you can contact us at Data Protection Officer, Sage (UK) Ltd, North Park, Newcastle-upon-Tyne, NE13 9AA or by email to email@example.com. If you request a copy of your information you will need to pay a statutory fee which is currently £10.
The contents of this email and any attachments are confidential. They are intended for the named recipient(s) only. If you have received this email in error please notify the system manager or the sender immediately and do not disclose the contents to anyone or make copies.
We have communicated this information with users as well, and we will continue to communicate with you through email as your transition continues.
This email was sent to: firstname.lastname@example.org
This email was sent by: Sage UK Limited
NC1-002-08-25,Newcastle upon Tyne., North Park, NE13 9AA, United Kingdom
Privacy and Security
26 May 2015: ytuads_Invoice_00471206.zip: Extracts to: Invoice_00471206.scr Current Virus total detections: 5/57
This is another one of the spoofed icon files that unless you have “show known file extensions enabled“, will look like a proper PDF file instead of the .exe file it really is, so making it much more likely for you to accidentally open it and be infected.
Be very careful with email attachments. All of these emails use Social engineering tricks to persuade you to open the attachments that come with the email. Whether it is a message saying “look at this picture of me I took last night” and it appears to come from a friend or is more targeted at somebody who regularly is likely to receive PDF attachments or Word .doc attachments or any other common file that you use every day.
The basic rule is NEVER open any attachment to an email, unless you are expecting it. Now that is very easy to say but quite hard to put into practice, because we all get emails with files attached to them. Our friends and family love to send us pictures of them doing silly things, or even cute pictures of the children or pets.
Never just blindly click on the file in your email program. Always save the file to your downloads folder, so you can check it first. Most ( if not all) malicious files that are attached to emails will have a faked extension. That is the 3 letters at the end of the file name. Unfortunately windows by default hides the file extensions so you need to Set your folder options to “show known file types. Then when you unzip the zip file that is supposed to contain the pictures of “Sally’s dog catching a ball” or a report in word document format that work has supposedly sent you to finish working on at the weekend, you can easily see if it is a picture or document & not a malicious program. If you see .EXE or .COM or .PIF or .SCR at the end of the file name DO NOT click on it or try to open it, it will infect you.
While the malicious program is inside the zip file, it cannot harm you or automatically run. When it is just sitting unzipped in your downloads folder it won’t infect you, provided you don’t click it to run it. Just delete the zip and any extracted file and everything will be OK. You can always run a scan with your antivirus to be sure. There are some zip files that can be configured by the bad guys to automatically run the malware file when you double click the zip to extract the file. If you right click any suspicious zip file received, and select extract here or extract to folder ( after saving the zip to a folder on the computer) that risk is virtually eliminated. Never attempt to open a zip directly from your email, that is guaranteed way to get infected. The best way is to just delete the unexpected zip and not risk any infection.