# Verification record — `ua/dps/individual-income-tax-declaration-annex-esv2` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) 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`:** `2026-07-20` This is a `GovSchema Standard Research` cycle (**GOV-4026**), 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), of which eight (Annex АП, Annex Ф4, Annex МПЗ, Annex Ф1, Annex КІК, Annex Ф2, Annex ЄСВ3, Annex Ф3) were already modelled by the GOV-3588, GOV-3623, GOV-3632, GOV-3641, GOV-3907/GOV-3996, GOV-4002/GOV-4004, GOV-4010, and GOV-4017/GOV-4019 cycles respectively. ## Why this candidate This cycle re-scanned `CATALOG.md`'s own "Genuinely open, well-sourced candidates" section fresh. Ukraine's own disclosed Taxes backlog (two remaining companion schedules — ЄСВ1 and ЄСВ2 — to the already-published main declaration) remains the strongest immediately-actionable candidate: the source workbook is already fetched, hashed, and structurally inventoried across nine prior cycles, so no new source-discovery risk is involved. Between the two, ЄСВ2 was picked: the GOV-4017 cycle had already sized both fresh (ЄСВ1: `!ref` A1:CA244, 241 merges; ЄСВ2: `!ref` A1:CZ250, 211 merges) and picked the third remaining candidate (Ф3, no repeating table) as smaller/simpler than both; of the two still open, ЄСВ2 has fewer merges than ЄСВ1 and was modelled first for that reason. ## 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 and all eight prior annexes), 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 `ЄСВ 2` sheet. - **Cited URL (same as the parent declaration and all eight prior annexes):** `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 exact timestamped Wayback Machine snapshot (`https://web.archive.org/web/20260424210531/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`), HTTP 200 on the first attempt, no transient-500 flake and no empty-body flake from the wildcard `/web/2024/` redirect form some prior cycles hit. - **File identity:** 869,376 bytes, `sha256:7c67f4c421a1a8fc610f9226819d223debcb56b3fd1fc3d5f75ce0247cc7f0ac` — **byte-identical** to the hash the parent declaration's and all eight prior annexes' own VERIFICATION.md files already recorded, confirming the same unchanged source file across ten cycles now. - **Extraction method:** parsed with the `xlsx` npm package (fresh scratch install at `/tmp/esv2`, not committed to this repository) via `XLSX.readFile`, confirming all 11 declared sheets (including `ЄСВ 2`, confirmed as the exact sheet-name string `wb.SheetNames` reports — no trailing-space quirk on this particular sheet's own name, unlike some siblings). The `ЄСВ 2` sheet (`!ref` = `A1:CZ250`, 211 merges) 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 declared extent, dumping every non-empty cell to independently confirm the sheet's printed content ends at row 115 (the remaining 135 declared rows, 116-250, are blank print-area padding, the same pattern found on every prior UA DPS annex sized this way — no enum/checkbox content was found past row 115). Cross-referenced against the workbook's own `!merges` array (211 entries for this sheet) to resolve exactly which row/column range each header label, entry row, and checkbox spans. ### Structure confirmed The `ЄСВ 2` sheet's 115-row printed extent resolves to a taxpayer- identification/declaration-type/period header, a voluntary-participation- agreement identification block, a selectable-insurance-type/coefficient block, a headline total, a fixed twelve-month table, and a footnote/signature block. This cycle deliberately did **not** assume identity with the closest structural sibling, Annex ЄСВ3 — both are audited/adjusted differently under the Tax Code (ЄСВ3 covers a documentary- audit adjustment; ЄСВ2 covers voluntary-participation contributions) — and found several genuine structural differences by reading ЄСВ2's own printed cells directly: - **Header, taxpayer identification** (rows 15-24): identical in substance to Annex ЄСВ3's own header — the standard RNOKPP-or-religious-objector- passport field (rows 15-18), the second Pension-Fund-specific passport field (rows 20-21, `pensionFundIdentificationPassport`, footnote * at row 106), and a direct full-name field (row 24, `fullName`). One minor textual quirk found: row 24's own cell literally reads "імя" without an apostrophe (confirmed via a codepoint dump of the raw cell string), unlike Annex ЄСВ3's own equivalent cell, which prints "ім'я" with one — disclosed in `fullName`'s own field description rather than silently normalized away. - **Declaration type and period** (rows 28-38): **a genuinely two-value `declarationType` enum**, matching Annex ЄСВ3's own two-value convention (not the three-value original/revised_original/corrective convention most other authored UA DPS annexes share). Confirmed by dumping every non-empty cell across the sheet's full printed extent: only two checkbox/label pairs exist (`Звітна` at D31:E31/F31:J31 and `Звітна нова` at L31:M31/N31:V31); no third checkbox or `Уточнююча` label exists anywhere. The period box (`reportingPeriodYear`/`reportingPeriodMonth`, footnotes 2/1 at rows 108/107) is gated per its own footnote wording to persons participating in voluntary insurance filing an "original" or "revised original" declaration — modelled as optional, matching the same convention this registry established for Annex АП and reused for Annex Ф2 and Annex ЄСВ3. - **Voluntary-participation agreement identification** (rows 38-56): **a genuine structural departure from Annex ЄСВ3.** Where ЄСВ3 identifies a documentary audit act (a single date split into three labelled `число`/`місяць`/`рік` cells, plus an act number), ЄСВ2 instead identifies a voluntary-participation agreement: `calculationYear` (row 38, same field as ЄСВ3's own), `calculationSequenceNumber` (row 40, footnote 3 — gated to "one voluntary-participation agreement" rather than "one audit act"), `contractNumber` (rows 43-44), and **five separate dates** — `contractConclusionDate` (row 47), `contractExpirationDate` (row 49), `contractTerminationDate` (row 51), a previous-period date pair `previousPeriodFrom`/`previousPeriodTo` (rows 53-54), and `paymentDate` (row 56). A full non-empty-cell dump confirmed **none of these five dates print `число`/`місяць`/`рік` sub-labels** the way Annex ЄСВ3's own single audit-act date does (row 43, columns AR/BD/BW) — each ЄСВ2 date prints only bare numeric entry boxes separated by two literal `.` characters (dots found at, e.g., columns BO/BT for most, AT/AY then BO/BT for the previous-period pair). Rather than fabricating day/month/year column boundaries this cycle could not independently confirm from the sheet's own printed text, each date is modelled as a single `date`-typed field (matching the main declaration's own `filingDate` convention). - **Selectable insurance types and coefficient mark** (rows 63-73): **a second genuine structural departure.** Section 8 offers two selectable insurance types — pension insurance (row 65, `pensionInsuranceSelected`) and social insurance (row 67, `socialInsuranceSelected`) — modelled as boolean fields, but this cycle could **not** locate a distinct 2-column checkbox merge cell adjacent to either label in the sheet's own `!merges` array (each label's own merge, A65:AR65/A67:AS67, runs the full row width with nothing else on the row). This contrasts with `declarationType`'s own confirmed 2-column checkbox merges (D31:E31, L31:M31) and with section 9's own coefficient-2 mark (row 70), which **does** have a confirmed 2-column checkbox merge (CA70:CB70) separate from its label merge (A70:BD70) — the same 2-column convention. Whether sections 8's two lines are actually rendered as tick-boxes or as plain marked text on the printed form is therefore not fully confirmed from cell/merge structure alone; disclosed explicitly in both fields' own descriptions rather than guessed. Section 7 ("Тип форми", row 58/60) prints a single fixed value ("добровільна участь") with no adjacent checkbox merge and no alternative value anywhere on the sheet — like Annex ЄСВ3's own analogous "Тип форми" line, this is not modelled as a fillable field, since it carries no second value to distinguish; it is reflected instead in this document's own top-level `description`. - **Headline total** (row 73): **a third genuine structural departure.** Section 10 prints a headline "Загальна сума добровільних внесків..." total (`declaredTotalVoluntaryContributionsAmount`) *ahead of* the twelve-month table — a field with no equivalent anywhere on Annex ЄСВ3's own sheet (which totals only within its own table's `УСЬОГО` row). The sheet prints no formula tying this headline total to the table's own total row, so both are modelled and transcribed independently rather than asserting an equality the source text does not state. - **Twelve-month table** (rows 75-91): **a fourth genuine structural departure.** Where Annex ЄСВ3's own table carries three data columns per month (category/base amount/liability amount), ЄСВ2's own table carries **four**: an insured-person category code (columns O-V, footnote 4 — a genuinely two-value enum, `16`/`65`, unlike ЄСВ3's own three-value `4`/`5`/`9`), a base amount ("Сума, з якої сплачено страховий внесок...", columns W-AV), a voluntary-contributions amount ("Сума добровільних внесків", columns AW-BV), and — present on no other authored UA DPS annex's own repeating table — a total-days-of-service figure ("Усього повних днів стажу", columns BW-CB). Modelled with calendar-month-named indexed fields (`january...`-`december...`), matching the convention Annex ЄСВ3 established for this registry's fixed-capacity, specific- calendar-month tables, plus its own `УСЬОГО` total row (`totalBaseAmount`/`totalVoluntaryContributionsAmount`/ `totalDaysOfService`). - **Footnote and signature block** (rows 106-115): footnote * (passport format, row 106), footnotes 1-4 (rows 107-110), and the signature block including an accuracy-attestation sentence ("Наведена інформація є правильною:", row 111) — like Annex АП/Ф4/МПЗ/ЄСВ3 (and unlike Annex Ф1, КІК, and Ф2), this sheet does print an accuracy-attestation sentence, so `documents` is populated with one entry. **A minor genuine textual difference from Annex ЄСВ3's own equivalent sentence:** ЄСВ2's own row 111 cell literally ends with a colon (`:`), where ЄСВ3's own row 86 cell prints no trailing punctuation at all — confirmed by reading both raw cell strings directly. The `statement` field here is transcribed verbatim, including the colon. ## Scope and disclosed boundaries This schema models the `ЄСВ 2` sheet **in full**: the identification header, the two-value declaration-type/period header, the voluntary- participation agreement's own identification fields, the selectable- insurance-type/coefficient block, the headline total, and the fixed twelve-month table plus its own total row. Scoping decisions made and documented here rather than silently: - **Five dates are modelled as single `date`-typed fields, not split day/month/year integers** — unlike Annex ЄСВ3's own audit-act date. The sheet prints no `число`/`місяць`/`рік` sub-labels for any of ЄСВ2's own dates, only dot-separated numeric boxes, so this cycle could not independently confirm exact day/month/year column boundaries and chose not to fabricate them — see "Structure confirmed" above. - **`pensionInsuranceSelected`/`socialInsuranceSelected` are modelled as boolean fields despite no confirmed adjacent checkbox merge** — see "Structure confirmed" above for the full disclosure of this ambiguity. - **Section 7's "Тип форми" line is not modelled** — it prints a single fixed value with no second option anywhere on the sheet, the same treatment Annex ЄСВ3 gave its own analogous line. - **`declarationType` is a two-value enum** (`original`/`revised_original`), matching Annex ЄСВ3's own convention rather than this registry's more common three-value UA DPS annex convention — confirmed via a full non-empty-cell-dump. - **The monthly table's own `InsuredPersonCategory` enum is two-valued** (`voluntarily_insured_person`/`one_time_payer`, footnote 4), not the three-valued convention Annex ЄСВ3's own equivalent column uses. - **No `crossFieldValidation` rule ties any of the three total-row fields back to the twelve months' own entries, nor ties `declaredTotalVoluntaryContributionsAmount` (the headline total) to `totalVoluntaryContributionsAmount` (the table's own total row).** The sheet itself prints no explicit summation formula for either relationship — this cycle transcribed all total fields independently rather than inventing an equality the source text does not state, consistent with this registry's own established practice (see Annex ЄСВ3's own equivalent finding). - **Every table entry field (category, base amount, voluntary- contributions amount, days of service, for all twelve months) is modelled as not required**, for consistency with this registry's established treatment of every other UA DPS annex's own primary content fields. - **`taxpayerTaxNumberOrPassport`, `fullName`, `declarationType`, `calculationYear`, `contractNumber`, and `contractConclusionDate` are modelled as required** — these identify the specific taxpayer, filing, and voluntary-participation agreement this schedule exists to record, and every genuine filing of this schedule necessarily has all six. **Not modelled, left as open backlog:** - Annex ЄСВ1, the tenth and final companion schedule disclosed by the parent declaration's own VERIFICATION.md, remains open backlog. - Kazakhstan's own unscreened Form 250.00 lead (surfaced by the GOV-3616 cycle closing the Form 220.0X series) remains unscreened this cycle too. ## Conformance fixtures 9 fixtures are committed under `conformance/ua/dps/individual-income-tax-declaration-annex-esv2/1.0.0/`: 2 valid submissions (0 errors each — one minimal `original`-type filing with only the six required header/agreement fields, and one fuller `revised_original`-type filing exercising the full header including both optional period fields, the Pension-Fund passport field, the agreement's own optional dates, both insurance-type selections, the coefficient mark, the headline total, and two months' worth of table entries plus all three totals) and 7 mutation-control fixtures (each expected to raise exactly 1 class of error): a missing required `taxpayerTaxNumberOrPassport`, a missing required `fullName`, a missing required `contractNumber`, an invalid `declarationType` enum value (`corrective` — genuinely invalid here, as on Annex ЄСВ3, despite being a valid value on most other authored UA DPS annexes), an invalid `januaryInsuredPersonCategory` enum value, a negative `januaryBaseAmount`, and an unknown field rejected. All 9 were independently checked this cycle with a fresh, from-scratch, throwaway Node mock validator built directly from this schema's own `required`/`validation` definitions (not committed, per this registry's established per-cycle practice) — each fixture produced exactly the expected pass/fail result. Both `tools/validate.mjs` and `tools/validate-ajv.mjs` pass across the full registry with this schema added (555/555). ## Known gaps - Annex ЄСВ1, the tenth and final companion schedule to `ua/dps/individual-income-tax-declaration`, remains open backlog — see "Scope and disclosed boundaries" above. - Kazakhstan's own Form 250.00 lead (surfaced by the GOV-3616 cycle closing the Form 220.0X series) remains unscreened — a future cycle should independently confirm whether a genuine unauthenticated field-by-field source exists for it before treating it as ready to author. - Ukraine's Passport-vertical companion schedule and Ukraine's remaining DMV/National ID verticals (both previously found weak) were not re-screened this cycle. - Whether sections 8's two insurance-type-selection lines (rows 65/67) are actually rendered as checkboxes, and the exact day/month/year column boundaries for this schedule's own five dates, are not confirmed from cell/merge structure alone — see "Structure confirmed" above. - No `crossFieldValidation` rule ties the twelve-month table's own entries back to the total-row fields, nor ties the headline total to the table's own total row — see "Scope and disclosed boundaries" above. ## 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 and all eight prior annexes, 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.