Registry entry

Ukraine Tax Declaration on Property Status and Income — Annex AP (Advance Payment, Retail Fuel Trade)

The State Tax Service of Ukraine's (Державна податкова служба України, DPS) "Додаток АП до податкової декларації про майновий стан і доходи" (Annex AP to the Tax Declaration on Property Status and Income) — the calculation of personal income tax advance payments for the tax (reporting) year, filed by individual entrepreneurs (other than those on the simplified taxation system) engaged in retail sale of fuel, per Article 177.5 of the Tax Code of Ukraine. One of the ten companion schedules disclosed as open backlog when the parent declaration (ua/dps/individual-income-tax-declaration, GOV-3531) was authored. Approved within the same combined Excel template as the main declaration, by Order of the Ministry of Finance of Ukraine No. 859 of 2 October 2015, as amended by Order No. 119 of 26 February 2025 (the edition modelled here, effective for reporting periods from 1 January 2026). Published, unauthenticated, directly by the State Tax Service on tax.gov.ua as a legacy Excel (.xls) template's own dedicated 'АП' sheet. This v1.0.0 models the Annex in full: the taxpayer-identification and declaration-type/period header, Section I's twelve-month advance-payment calculation table (retail-outlet counts by liquefied-gas category, calculated advance, cessation-declaration carryover, amount payable, and amount paid, plus the section's own annual total row), and Section II's twelve-month self-identified-error-correction table (as-declared/corrected/difference for both the amount-payable and amount-paid columns, plus its own annual total row). GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of Ukraine or the State Tax Service of Ukraine.

Registry entry

ua/dps/individual-income-tax-declaration-annex-ap

Jurisdiction
Ukraine · national
Version
1.0.0
Verification
draft
Authority
Державна податкова служба України (State Tax Service of Ukraine)

Authoritative source Форма Додатка АП до податкової декларації про майновий стан і доходи, затверджена наказом Міністерства фінансів України від 02.10.2015 № 859 (у редакції наказу від 26.02.2025 № 119), чинна з 01.01.2026 — аркуш 'АП'

Machine access

Schema document
registry/ua/dps/individual-income-tax-declaration-annex-ap/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/ua/dps/individual-income-tax-declaration-annex-ap/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

172 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

  • taxpayerTaxNumberOrPassport string required

    The taxpayer's registration number of the taxpayer account card (RNOKPP), or — for individuals who, on religious grounds, have declined a registration number and have a corresponding notation in their passport — their passport series (if any) and number instead, matching the same either/or convention as ua/dps/individual-income-tax-declaration's own taxpayerTaxNumberOrPassport field.

    length: 1–50classification: sensitive-pii
  • declarationType enum required

    original = 'Звітна' (a regular declaration for the reporting period); revised_original = 'Звітна нова' (a new original filed to supersede a previously filed original for the same period, before the filing deadline); corrective = 'Уточнююча' (an amendment to an already-accepted declaration for a past period). Matches the same three enum values as the parent declaration's own declarationType field.

    enum: original | revised_original | corrective
  • reportingPeriodYear integer required

    Звітний (податковий) період: рік

    range: 1991–∞
  • reportingPeriodMonth integer optional

    Per footnote 1: filled in only by individual entrepreneurs who ceased business activity during the reporting (tax) year and filed a declaration under the second paragraph of Article 177.11 (Section IV) of the Tax Code of Ukraine.

    range: 1–12
  • correctedPeriodYear integer optional

    The calendar year of the tax period being amended by this corrective filing.

    range: 1991–∞
  • correctedPeriodMonth integer optional

    Per footnote 1's own scope (see reportingPeriodMonth) — not every corrective filing has one.

    range: 1–12
  • month1RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of January, among those selling liquefied gas exclusively.

    range: 0–∞
  • month1RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of January where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month1RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of January.

    range: 0–∞
  • month1AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for January.

    range: 0–∞
  • month1AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month1AdvancePayable number optional

    Column 8 = month1AdvanceCalculated minus month1AdvanceFromCessationDeclaration.

    range: 0–∞
  • month1AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • month2RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of February, among those selling liquefied gas exclusively.

    range: 0–∞
  • month2RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of February where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month2RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of February.

    range: 0–∞
  • month2AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for February.

    range: 0–∞
  • month2AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month2AdvancePayable number optional

    Column 8 = month2AdvanceCalculated minus month2AdvanceFromCessationDeclaration.

    range: 0–∞
  • month2AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • month3RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of March, among those selling liquefied gas exclusively.

    range: 0–∞
  • month3RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of March where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month3RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of March.

    range: 0–∞
  • month3AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for March.

    range: 0–∞
  • month3AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month3AdvancePayable number optional

    Column 8 = month3AdvanceCalculated minus month3AdvanceFromCessationDeclaration.

    range: 0–∞
  • month3AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • month4RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of April, among those selling liquefied gas exclusively.

    range: 0–∞
  • month4RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of April where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month4RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of April.

    range: 0–∞
  • month4AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for April.

    range: 0–∞
  • month4AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month4AdvancePayable number optional

    Column 8 = month4AdvanceCalculated minus month4AdvanceFromCessationDeclaration.

    range: 0–∞
  • month4AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • month5RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of May, among those selling liquefied gas exclusively.

    range: 0–∞
  • month5RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of May where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month5RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of May.

    range: 0–∞
  • month5AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for May.

    range: 0–∞
  • month5AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month5AdvancePayable number optional

    Column 8 = month5AdvanceCalculated minus month5AdvanceFromCessationDeclaration.

    range: 0–∞
  • month5AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • month6RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of June, among those selling liquefied gas exclusively.

    range: 0–∞
  • month6RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of June where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month6RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of June.

    range: 0–∞
  • month6AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for June.

    range: 0–∞
  • month6AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month6AdvancePayable number optional

    Column 8 = month6AdvanceCalculated minus month6AdvanceFromCessationDeclaration.

    range: 0–∞
  • month6AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • month7RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of July, among those selling liquefied gas exclusively.

    range: 0–∞
  • month7RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of July where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month7RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of July.

    range: 0–∞
  • month7AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for July.

    range: 0–∞
  • month7AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month7AdvancePayable number optional

    Column 8 = month7AdvanceCalculated minus month7AdvanceFromCessationDeclaration.

    range: 0–∞
  • month7AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • month8RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of August, among those selling liquefied gas exclusively.

    range: 0–∞
  • month8RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of August where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month8RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of August.

    range: 0–∞
  • month8AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for August.

    range: 0–∞
  • month8AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month8AdvancePayable number optional

    Column 8 = month8AdvanceCalculated minus month8AdvanceFromCessationDeclaration.

    range: 0–∞
  • month8AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • month9RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of September, among those selling liquefied gas exclusively.

    range: 0–∞
  • month9RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of September where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month9RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of September.

    range: 0–∞
  • month9AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for September.

    range: 0–∞
  • month9AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month9AdvancePayable number optional

    Column 8 = month9AdvanceCalculated minus month9AdvanceFromCessationDeclaration.

    range: 0–∞
  • month9AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • month10RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of October, among those selling liquefied gas exclusively.

    range: 0–∞
  • month10RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of October where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month10RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of October.

    range: 0–∞
  • month10AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for October.

    range: 0–∞
  • month10AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month10AdvancePayable number optional

    Column 8 = month10AdvanceCalculated minus month10AdvanceFromCessationDeclaration.

    range: 0–∞
  • month10AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • month11RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of November, among those selling liquefied gas exclusively.

    range: 0–∞
  • month11RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of November where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month11RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of November.

    range: 0–∞
  • month11AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for November.

    range: 0–∞
  • month11AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month11AdvancePayable number optional

    Column 8 = month11AdvanceCalculated minus month11AdvanceFromCessationDeclaration.

    range: 0–∞
  • month11AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • month12RetailOutletsLpgOnly integer optional

    Number of retail fuel-sale outlets as of the first day of December, among those selling liquefied gas exclusively.

    range: 0–∞
  • month12RetailOutletsLpgMajority integer optional

    Number of retail fuel-sale outlets as of the first day of December where liquefied-gas sales made up 50% or more of the previous month's turnover.

    range: 0–∞
  • month12RetailOutletsOther integer optional

    Number of other retail fuel-sale outlets (not falling under the liquefied-gas categories above) as of the first day of December.

    range: 0–∞
  • month12AdvanceCalculated number optional

    The calculated personal income tax advance-payment amount for December.

    range: 0–∞
  • month12AdvanceFromCessationDeclaration number optional

    Per footnote 1: the advance-payment amount already determined in the declaration filed for the last basic tax (reporting) period in connection with cessation of activity — relevant only to filers using reportingPeriodMonth.

    range: 0–∞
  • month12AdvancePayable number optional

    Column 8 = month12AdvanceCalculated minus month12AdvanceFromCessationDeclaration.

    range: 0–∞
  • month12AdvancePaid number optional

    Per footnote 2: the portion of column 8 actually paid during the reporting year.

    range: 0–∞
  • totalAdvanceCalculated number optional

    The annual total of the twelve month*AdvanceCalculated figures.

    range: 0–∞
  • totalAdvanceFromCessationDeclaration number optional

    The annual total of the twelve month*AdvanceFromCessationDeclaration figures.

    range: 0–∞
  • totalAdvancePayable number optional

    The annual total of the twelve month*AdvancePayable figures.

    range: 0–∞
  • totalAdvancePaid number optional

    Per footnote 2: this total is carried to line 1.3 of Section III of Annex Ф2 (kh/gdt not modelled — Ukraine's own Ф2 schedule, ua/dps individual-income-tax-declaration's own disclosed backlog), in an amount not exceeding the personal income tax liability.

    range: 0–∞
  • month1ErrorPayableAsDeclared number optional

    The amount payable for January as originally declared, before this correction.

    range: 0–∞
  • month1ErrorPayableCorrected number optional

    The corrected amount payable for January.

    range: 0–∞
  • month1ErrorPayableDifference number optional

    Column 5 = month1ErrorPayableCorrected minus month1ErrorPayableAsDeclared.

    range: 0–∞
  • month1ErrorPaidAsDeclared number optional

    The amount paid for January as originally declared, before this correction.

    range: 0–∞
  • month1ErrorPaidCorrected number optional

    The corrected amount paid for January.

    range: 0–∞
  • month1ErrorPaidDifference number optional

    Column 8 = month1ErrorPaidCorrected minus month1ErrorPaidAsDeclared.

    range: 0–∞
  • month2ErrorPayableAsDeclared number optional

    The amount payable for February as originally declared, before this correction.

    range: 0–∞
  • month2ErrorPayableCorrected number optional

    The corrected amount payable for February.

    range: 0–∞
  • month2ErrorPayableDifference number optional

    Column 5 = month2ErrorPayableCorrected minus month2ErrorPayableAsDeclared.

    range: 0–∞
  • month2ErrorPaidAsDeclared number optional

    The amount paid for February as originally declared, before this correction.

    range: 0–∞
  • month2ErrorPaidCorrected number optional

    The corrected amount paid for February.

    range: 0–∞
  • month2ErrorPaidDifference number optional

    Column 8 = month2ErrorPaidCorrected minus month2ErrorPaidAsDeclared.

    range: 0–∞
  • month3ErrorPayableAsDeclared number optional

    The amount payable for March as originally declared, before this correction.

    range: 0–∞
  • month3ErrorPayableCorrected number optional

    The corrected amount payable for March.

    range: 0–∞
  • month3ErrorPayableDifference number optional

    Column 5 = month3ErrorPayableCorrected minus month3ErrorPayableAsDeclared.

    range: 0–∞
  • month3ErrorPaidAsDeclared number optional

    The amount paid for March as originally declared, before this correction.

    range: 0–∞
  • month3ErrorPaidCorrected number optional

    The corrected amount paid for March.

    range: 0–∞
  • month3ErrorPaidDifference number optional

    Column 8 = month3ErrorPaidCorrected minus month3ErrorPaidAsDeclared.

    range: 0–∞
  • month4ErrorPayableAsDeclared number optional

    The amount payable for April as originally declared, before this correction.

    range: 0–∞
  • month4ErrorPayableCorrected number optional

    The corrected amount payable for April.

    range: 0–∞
  • month4ErrorPayableDifference number optional

    Column 5 = month4ErrorPayableCorrected minus month4ErrorPayableAsDeclared.

    range: 0–∞
  • month4ErrorPaidAsDeclared number optional

    The amount paid for April as originally declared, before this correction.

    range: 0–∞
  • month4ErrorPaidCorrected number optional

    The corrected amount paid for April.

    range: 0–∞
  • month4ErrorPaidDifference number optional

    Column 8 = month4ErrorPaidCorrected minus month4ErrorPaidAsDeclared.

    range: 0–∞
  • month5ErrorPayableAsDeclared number optional

    The amount payable for May as originally declared, before this correction.

    range: 0–∞
  • month5ErrorPayableCorrected number optional

    The corrected amount payable for May.

    range: 0–∞
  • month5ErrorPayableDifference number optional

    Column 5 = month5ErrorPayableCorrected minus month5ErrorPayableAsDeclared.

    range: 0–∞
  • month5ErrorPaidAsDeclared number optional

    The amount paid for May as originally declared, before this correction.

    range: 0–∞
  • month5ErrorPaidCorrected number optional

    The corrected amount paid for May.

    range: 0–∞
  • month5ErrorPaidDifference number optional

    Column 8 = month5ErrorPaidCorrected minus month5ErrorPaidAsDeclared.

    range: 0–∞
  • month6ErrorPayableAsDeclared number optional

    The amount payable for June as originally declared, before this correction.

    range: 0–∞
  • month6ErrorPayableCorrected number optional

    The corrected amount payable for June.

    range: 0–∞
  • month6ErrorPayableDifference number optional

    Column 5 = month6ErrorPayableCorrected minus month6ErrorPayableAsDeclared.

    range: 0–∞
  • month6ErrorPaidAsDeclared number optional

    The amount paid for June as originally declared, before this correction.

    range: 0–∞
  • month6ErrorPaidCorrected number optional

    The corrected amount paid for June.

    range: 0–∞
  • month6ErrorPaidDifference number optional

    Column 8 = month6ErrorPaidCorrected minus month6ErrorPaidAsDeclared.

    range: 0–∞
  • month7ErrorPayableAsDeclared number optional

    The amount payable for July as originally declared, before this correction.

    range: 0–∞
  • month7ErrorPayableCorrected number optional

    The corrected amount payable for July.

    range: 0–∞
  • month7ErrorPayableDifference number optional

    Column 5 = month7ErrorPayableCorrected minus month7ErrorPayableAsDeclared.

    range: 0–∞
  • month7ErrorPaidAsDeclared number optional

    The amount paid for July as originally declared, before this correction.

    range: 0–∞
  • month7ErrorPaidCorrected number optional

    The corrected amount paid for July.

    range: 0–∞
  • month7ErrorPaidDifference number optional

    Column 8 = month7ErrorPaidCorrected minus month7ErrorPaidAsDeclared.

    range: 0–∞
  • month8ErrorPayableAsDeclared number optional

    The amount payable for August as originally declared, before this correction.

    range: 0–∞
  • month8ErrorPayableCorrected number optional

    The corrected amount payable for August.

    range: 0–∞
  • month8ErrorPayableDifference number optional

    Column 5 = month8ErrorPayableCorrected minus month8ErrorPayableAsDeclared.

    range: 0–∞
  • month8ErrorPaidAsDeclared number optional

    The amount paid for August as originally declared, before this correction.

    range: 0–∞
  • month8ErrorPaidCorrected number optional

    The corrected amount paid for August.

    range: 0–∞
  • month8ErrorPaidDifference number optional

    Column 8 = month8ErrorPaidCorrected minus month8ErrorPaidAsDeclared.

    range: 0–∞
  • month9ErrorPayableAsDeclared number optional

    The amount payable for September as originally declared, before this correction.

    range: 0–∞
  • month9ErrorPayableCorrected number optional

    The corrected amount payable for September.

    range: 0–∞
  • month9ErrorPayableDifference number optional

    Column 5 = month9ErrorPayableCorrected minus month9ErrorPayableAsDeclared.

    range: 0–∞
  • month9ErrorPaidAsDeclared number optional

    The amount paid for September as originally declared, before this correction.

    range: 0–∞
  • month9ErrorPaidCorrected number optional

    The corrected amount paid for September.

    range: 0–∞
  • month9ErrorPaidDifference number optional

    Column 8 = month9ErrorPaidCorrected minus month9ErrorPaidAsDeclared.

    range: 0–∞
  • month10ErrorPayableAsDeclared number optional

    The amount payable for October as originally declared, before this correction.

    range: 0–∞
  • month10ErrorPayableCorrected number optional

    The corrected amount payable for October.

    range: 0–∞
  • month10ErrorPayableDifference number optional

    Column 5 = month10ErrorPayableCorrected minus month10ErrorPayableAsDeclared.

    range: 0–∞
  • month10ErrorPaidAsDeclared number optional

    The amount paid for October as originally declared, before this correction.

    range: 0–∞
  • month10ErrorPaidCorrected number optional

    The corrected amount paid for October.

    range: 0–∞
  • month10ErrorPaidDifference number optional

    Column 8 = month10ErrorPaidCorrected minus month10ErrorPaidAsDeclared.

    range: 0–∞
  • month11ErrorPayableAsDeclared number optional

    The amount payable for November as originally declared, before this correction.

    range: 0–∞
  • month11ErrorPayableCorrected number optional

    The corrected amount payable for November.

    range: 0–∞
  • month11ErrorPayableDifference number optional

    Column 5 = month11ErrorPayableCorrected minus month11ErrorPayableAsDeclared.

    range: 0–∞
  • month11ErrorPaidAsDeclared number optional

    The amount paid for November as originally declared, before this correction.

    range: 0–∞
  • month11ErrorPaidCorrected number optional

    The corrected amount paid for November.

    range: 0–∞
  • month11ErrorPaidDifference number optional

    Column 8 = month11ErrorPaidCorrected minus month11ErrorPaidAsDeclared.

    range: 0–∞
  • month12ErrorPayableAsDeclared number optional

    The amount payable for December as originally declared, before this correction.

    range: 0–∞
  • month12ErrorPayableCorrected number optional

    The corrected amount payable for December.

    range: 0–∞
  • month12ErrorPayableDifference number optional

    Column 5 = month12ErrorPayableCorrected minus month12ErrorPayableAsDeclared.

    range: 0–∞
  • month12ErrorPaidAsDeclared number optional

    The amount paid for December as originally declared, before this correction.

    range: 0–∞
  • month12ErrorPaidCorrected number optional

    The corrected amount paid for December.

    range: 0–∞
  • month12ErrorPaidDifference number optional

    Column 8 = month12ErrorPaidCorrected minus month12ErrorPaidAsDeclared.

    range: 0–∞
  • totalErrorPayableAsDeclared number optional

    Сума авансового внеску... визначена за даними звітного періоду, зазначена в декларації (грн, коп.) — УСЬОГО

    range: 0–∞
  • totalErrorPayableCorrected number optional

    Сума авансового внеску... уточнена сума (грн, коп.) — УСЬОГО

    range: 0–∞
  • totalErrorPayableDifference number optional

    Сума авансового внеску... різниця (грн, коп.) — УСЬОГО

    range: 0–∞
  • totalErrorPaidAsDeclared number optional

    В тому числі сплачена... зазначена в декларації (грн, коп.) — УСЬОГО

    range: 0–∞
  • totalErrorPaidCorrected number optional

    В тому числі сплачена... уточнена сума (грн, коп.) — УСЬОГО

    range: 0–∞
  • totalErrorPaidDifference number optional

    В тому числі сплачена... різниця (грн, коп.) — УСЬОГО

    range: 0–∞

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and states the current verification claim honestly.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-17

This is a GovSchema Standard Research cycle (GOV-3588), deepening Ukraine's own disclosed Taxes backlog — the ten companion schedules the GOV-3531 cycle disclosed but did not model when it authored ua/dps/individual-income-tax-declaration (the main declaration sheet).

Why this candidate

This cycle first re-checked Kazakhstan's adilet.zan.kz Form 220.0X image-serving endpoint (the vein the last several cycles, GOV-3477 through GOV-3574, have been mining) and confirmed it is still down — a third independent confirmation, and this cycle found the failure mode had actually changed shape: every image request now returns a genuine HTTP 404 (tested across images 170, 182-194, and even an unrelated document's image 1.jpg), rather than the earlier cycles' own "Ведутся технические работы" (technical maintenance) 200-status placeholder page. The main HTML document page itself still loads fine (HTTP 200, 2.6MB); the outage is specific to the image endpoint, and is now confirmed broader (affecting a wholly unrelated document ID, not just the Form 220.00-220.10 image bundle) than any prior cycle's narrower description. Kazakhstan's Form 220.07-220.10 remain open backlog for a future cycle once this clears.

Rather than force that outage a fourth time, this cycle re-scanned CATALOG.md's own "Genuinely open, well-sourced candidates" section fresh and picked up Ukraine's own disclosed backlog instead: ten companion schedules (ЄСВ1, ЄСВ2, ЄСВ3, КІК, Ф1, Ф2, Ф3, Ф4, МПЗ, АП) to the already-published main declaration, each its own dedicated sheet in the same source workbook. Of the ten, Annex АП (advance-payment computation, retail fuel trade) was picked first: it is one of the smaller sheets (A1:BD80, versus e.g. Ф3's A1:BQ420), has a clean, fully bounded structure (two twelve-month repeating tables, no unbounded rows), and is one of only three schedules (with КІК and ЄСВ2/ЄСВ3) whose gating field on the main declaration is already modelled as a count/flag rather than a bare boolean — making it a natural next companion schema to pair with the main declaration's own disclosed gap list.

Sources examined

Primary source
  • Authority: Державна податкова служба України (State Tax Service of Ukraine, DPS) — official site confirmed at https://tax.gov.ua.
  • Document — Форма податкової декларації про майновий стан і доходи (the same combined workbook as the main declaration), approved by Order of the Ministry of Finance of Ukraine No. 859 of 2 October 2015, as amended by Order No. 119 of 26 February 2025 (the edition modelled here, effective for reporting periods from 1 January 2026), this cycle modelling its own АП sheet.
    • Cited URL (same as the parent declaration): https://tax.gov.ua/data/normativ/000/001/65107/Podatkova_deklarats_ya_pro_maynoviy_stan_dohodi_vvoditsya_v_d_yu_z_01_s_chnya_2026_roku_.xls
    • Access note: direct fetch again returns HTTP 403 to this sandbox (re-confirmed this cycle). Fetched instead via the same Wayback Machine mirror the parent declaration's own VERIFICATION.md cites (https://web.archive.org/web/2024/https://tax.gov.ua/data/normativ/000/001/65107/Podatkova_deklarats_ya_pro_maynoviy_stan_dohodi_vvoditsya_v_d_yu_z_01_s_chnya_2026_roku_.xls). The first attempt this cycle returned HTTP 500 with a short (141,476-byte) error body; two more attempts of the exact same URL also 500'd, but a fourth attempt (retried after the same short delay the GOV-3581 cycle's own "Wayback transient-500" note recommends) returned HTTP 200 with the genuine 869,376-byte file — reconfirming that note's own finding that this specific failure mode is a transient content-server flake worth retrying through, not a dead source.
    • File identity: 869,376 bytes, sha256:7c67f4c421a1a8fc610f9226819d223debcb56b3fd1fc3d5f75ce0247cc7f0ac — byte-identical to the hash the parent declaration's own VERIFICATION.md already recorded, confirming the same unchanged source file. First 8 bytes D0 CF 11 E0 A1 B1 1A E1 (OLE2/Compound File Binary Format), confirming a genuine legacy BIFF8 .xls.
    • Extraction method: parsed with the xlsx npm package (reused an existing scratch install already present in this sandbox at /tmp/xlsxtool, not committed to this repository) via XLSX.readFile, confirming all 11 declared sheets, including АП. The АП sheet (!ref = A1:BD80) was read cell-by-cell with XLSX.utils.decode_range/ encode_cell (not the row-array convenience helper, which merges adjacent non-empty cells) across its full extent, and cross-referenced against the workbook's own !merges array to resolve exactly which column range each header label spans — necessary because several header labels (e.g. the three retail-outlet-count sub-columns, and Section II's two three-column groups) are printed once above a merged multi-column span rather than repeated per column.
Structure confirmed

The АП sheet's 80-row extent resolves to a header block, two numbered sections, footnotes, and a signature block:

  • Title block (rows 1-17): the receipt-stamp placeholder (not modelled, officer-facing), the "Додаток АП до податкової декларації про майновий стан і доходи" heading, the calculation's own subtitle naming its scope (individual entrepreneurs on the general taxation system engaged in retail fuel trade), and the taxpayer identification field.
  • Declaration type/period header (rows 21-27): declaration type (Звітна/Звітна нова/Уточнююча — the same three-value enum as the parent declaration's own declarationType), reporting period (year, and month per footnote 1), and — mirroring the parent declaration's own correction-period fields — the period being corrected.
  • Розділ I — Розрахунок авансового внеску (rows 29-46): a twelve-month table (Січень-Грудень, row codes 01-12) with nine columns: month name, row code, three retail-outlet-count sub-columns (LPG-exclusive; LPG ≥50% of the prior month's turnover; other), the calculated advance amount, the cessation-declaration carryover amount (footnote 1), the amount payable (column 8 = column 6 − column 7), and the amount paid during the reporting year (footnote 2). Row 46 ("УСЬОГО2") totals columns 6-9 only — confirmed via the workbook's own !merges entries for row 46 (AP46:AT46, AU46:AY46, AZ46:BD46 are present as fillable merged cells, while columns 2-5 are explicitly marked "Х", not applicable, in the source itself).
  • Розділ ІІ — Розрахунок авансового внеску у зв'язку з виправленням самостійно виявлених помилок (rows 48-66): a second twelve-month table, eight columns: month name, row code, and two three-column groups (as originally declared / corrected / difference) — one for the amount payable, one for the amount paid. Row 66 ("УСЬОГО") totals all six data columns (AC66:AF66 through AZ66:BD66 are present as fillable merged cells); only the row-code column (Y66) is marked "Х".
  • Footnotes and signature block (rows 68-73): footnote 1 (reporting/ corrected-period month, scoped to entrepreneurs who ceased activity mid- year under Article 177.11 of the Tax Code); footnote 2 (the total-paid figure's own carry-forward to Annex Ф2, Section III, line 1.3, capped at the PIT liability); the accuracy attestation statement (row 70, which carries the source's own typo, "правильнною" rather than "правильною" — quoted verbatim rather than silently corrected); and the signature block.

Scope and disclosed boundaries

This schema models the АП sheet in full — both twelve-month tables, their annual totals, and the header/period fields — since the sheet's own structure is already fully bounded (no unbounded repeating rows, unlike some of this registry's other companion-schedule candidates). Scoping decisions made and documented here rather than silently:

  • Section II's twelve rows are gated by visibleWhen: declarationType == corrective. The section's own title ("у зв'язку з виправленням самостійно виявлених помилок") ties it to amending a previously filed Annex АП, the same condition under which the parent declaration's own Section VI (lines 23-27) is gated — this schema mirrors that established convention rather than leaving Section II ungated.
  • Row codes and month-name labels themselves are not modelled as fields. They are fixed, printed row labels (01-12, Січень-Грудень), the same treatment this registry's kz/kgd companion-schedule series gives its own fixed row/item numbers.
  • **month{N}AdvancePayable and the four month{N}Error*Difference fields are each a computed value the source's own column formula derives** (column 8 = column 6 − column 7; difference = corrected − as-declared) — modelled as their own fields regardless, since the source form prints them as fields the filer (or their accounting software) fills in directly, the same treatment this registry's parent declaration already gives its own computed totals (e.g. totalAnnualIncome).
  • taxpayerTaxNumberOrPassport reuses the parent declaration's own either/or free-string modelling (RNOKPP, or a religious objector's passport series/number) rather than a fixed-length numeric pattern, for the same reason the parent field does.
  • A single crossFieldValidation rule (month1AdvancePayable ≤ month1AdvanceCalculated) is included as a representative sanity check on the column-8-equals-column-6-minus-column-7 relationship (column 7's own minimum of 0 makes this always true for correctly computed data); the identical relationship holds for all twelve months but is not repeated twelve times as separate rules, consistent with this registry's practice of including a representative rule rather than an exhaustive one.

Not modelled, left as open backlog:

  • The other nine companion schedules disclosed by the parent declaration's own VERIFICATION.md (ЄСВ1, ЄСВ2, ЄСВ3, КІК, Ф1, Ф2, Ф3, Ф4, МПЗ) remain open backlog for future companion schemas.
  • Chapter/article-level detail behind footnote 1's own list of qualifying cessation scenarios (Article 177.11's own second paragraph) was not independently read this cycle; the footnote's own summary text is quoted in each affected field's description instead.

Conformance fixtures

12 fixtures are committed under conformance/ua/dps/individual-income-tax-declaration-annex-ap/1.0.0/: 2 valid submissions (0 errors each — one minimal original-type filing with only January's figures and Section II left blank/hidden, one fuller corrective-type filing exercising every month of both sections and the correction-period fields) and 10 mutation-control fixtures (each expected to raise exactly 1 class of error): a missing required taxpayerTaxNumberOrPassport, an invalid declarationType enum value, an out-of-range reportingPeriodMonth, a negative month1AdvanceCalculated, a wrong-type month3RetailOutletsOther, a wrong-type month6AdvancePaid, a missing correctedPeriodYear when declarationType is corrective, an unknown field rejected, a wrong-type totalAdvancePayable, and a crossFieldValidation violation (month1AdvancePayable exceeding month1AdvanceCalculated). All 12 were checked with a from-scratch, throwaway Node mock validator implementing this schema's own required/requiredWhen/visibleWhen/validation/crossFieldValidation rules (not committed, per this registry's established per-cycle practice). Both tools/validate.mjs and tools/validate-ajv.mjs pass across the full registry with this schema added.

Known gaps

  • The other nine companion schedules to ua/dps/individual-income-tax-declaration (ЄСВ1, ЄСВ2, ЄСВ3, КІК, Ф1, Ф2, Ф3, Ф4, МПЗ) remain open backlog — see "Scope and disclosed boundaries" above.
  • Kazakhstan's Form 220.07-220.10 remain blocked on the adilet.zan.kz image-endpoint outage, now independently confirmed down on a third cycle and with a changed failure signature (HTTP 404 rather than a 200-status maintenance placeholder) — a future cycle should re-check the endpoint fresh rather than assume either observation is still current.
  • Ukraine's Passport-vertical companion schedule (the consular-mirrored PDF disclosed by the GOV-3537 cycle) and Ukraine's remaining DMV/National ID verticals (both previously found weak) were not re-screened this cycle.

Verification method assessment

manual-source-review-v1 — a human/agent read the primary source directly (the same parsed legacy .xls workbook already opened for the parent declaration, this cycle's own dedicated sheet read cell-by-cell) and transcribed its fields. No automated re-verification tooling exists yet for this schema; nextReviewBy is set 6 months out per the practice's default cadence.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Державна податкова служба України (State Tax Service of Ukraine) or any government. The authoritative source is always the live government form and its official instructions.