{ "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json", "govschemaVersion": "0.3.0", "id": "ua/dps/individual-income-tax-declaration-annex-f3", "version": "1.0.0", "title": "Ukraine Tax Declaration on Property Status and Income — Annex Ф3 (Tax Credit Computation)", "description": "The State Tax Service of Ukraine's (Державна податкова служба України, DPS) \"Додаток Ф3 до податкової декларації про майновий стан і доходи\" (Annex Ф3 to the Tax Declaration on Property Status and Income) — the calculation of the amount by which personal income tax (PIT) obligations are reduced through use of the taxpayer's right to a tax credit (податкова знижка) under Article 166 of Chapter IV of the Tax Code of Ukraine. Eighth of the ten companion schedules disclosed as open backlog when the parent declaration (ua/dps/individual-income-tax-declaration, GOV-3531) was authored, after Annex АП (GOV-3588), Annex Ф4 (GOV-3623), Annex МПЗ (GOV-3632), Annex Ф1 (GOV-3641), Annex КІК (GOV-3907/GOV-3996), Annex Ф2 (GOV-4002/GOV-4004), and Annex ЄСВ3 (GOV-4010). 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 'Ф 3' sheet. This v1.0.0 models the sheet in full: the taxpayer-identification and declaration-type/period header; Section I's own fixed eleven-category incurred-expense table (mortgage interest, charitable contributions, education, healthcare, life insurance/pension contributions, reproductive technology or adoption, alternative-fuel vehicle conversion, affordable housing, internally displaced persons' (IDP) rent, COVID-19 treatment, and other unlisted expenses) plus its own total row; Section II's PIT-refund computation for categories under sub-clause 166.3.1-166.3.9 of the Tax Code plus the COVID-19 transitional provision; and Section III's parallel PIT-refund computation specifically for the sub-clause 166.3.10 Diia City resident share-acquisition category (financed by dividend income taxed at Diia City's own preferential rates). 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.", "status": "draft", "jurisdiction": { "country": "UA", "level": "national" }, "authority": { "name": "Державна податкова служба України (State Tax Service of Ukraine)", "abbreviation": "DPS", "url": "https://tax.gov.ua" }, "process": { "type": "filing", "language": "uk" }, "source": { "url": "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", "retrievedAt": "2026-07-20", "documentRef": "Форма Додатка Ф3 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 'Ф 3'" }, "verification": { "method": "manual-source-review-v1", "lastVerifiedAt": "2026-07-20", "verifiedBy": "GovSchema Engineering (Standards Engineer)", "nextReviewBy": "2027-01-20", "notes": "GovSchema Standard Research cycle GOV-4017 (authoring child issue GOV-4019), deepening Ukraine's own disclosed Taxes backlog by authoring the eighth of ten companion schedules to ua/dps/individual-income-tax-declaration (GOV-3531): Annex Ф3 (tax credit computation), after Annex АП (GOV-3588), Annex Ф4 (GOV-3623), Annex МПЗ (GOV-3632), Annex Ф1 (GOV-3641), Annex КІК (GOV-3907/GOV-3996), Annex Ф2 (GOV-4002/GOV-4004), and Annex ЄСВ3 (GOV-4010). Re-fetched the same source workbook the parent declaration and all seven prior annexes cite (via the Wayback Machine mirror, since tax.gov.ua itself still 403s direct sandbox fetches), confirmed byte-identical to the previously recorded sha256 (7c67f4c421a1a8fc610f9226819d223debcb56b3fd1fc3d5f75ce0247cc7f0ac) — the ninth cycle to confirm this. This cycle sized all three remaining candidates (ЄСВ1, ЄСВ2, Ф3) fresh via XLSX.readFile: ЄСВ1 (!ref A1:CA244, 241 merges), ЄСВ2 (!ref A1:CZ250, 211 merges), Ф3 (!ref A1:BQ420, 202 merges). Ф3 was picked as the smallest by merge count and, more importantly, by structural complexity: unlike ЄСВ1 and ЄСВ2 (each carrying their own fixed twelve-month repeating table), Ф3 has no repeating table at all — every one of its data rows is a distinct, fixed, single-instance line item. Parsed the 'Ф 3' sheet cell-by-cell with the xlsx npm package, cross-referencing the sheet's own !merges array (202 entries) to resolve exactly which column range each label and input cell spans, confirming the sheet's own printed content ends at row 117 (the declared A1:BQ420 range's remaining 303 rows are blank print-area padding, the same pattern found on every prior UA DPS annex sized this way). Both validators pass at 554/554; conformance fixtures re-derived against a from-scratch ajv mock validator built from the schema's own field definitions, per this registry's established practice. See this document's own VERIFICATION.md for the full structural and sourcing record. No submission was made and no live cabinet.tax.gov.ua account was created or required to author this schema." }, "maturity": { "level": "structural-reference", "criteria": { "structuralReference": true, "verifiedSchema": false, "agentReadySchema": false, "executionTestedSchema": false }, "method": "maturity-self-assessment-v1", "assertedBy": "GovSchema Engineering (Standards Engineer)", "assertedAt": "2026-07-20" }, "license": "CC-BY-4.0", "fields": [ { "name": "taxpayerTaxNumberOrPassport", "label": "Реєстраційний номер облікової картки платника податків або серія (за наявності) та номер паспорта", "type": "string", "required": true, "classification": "sensitive-pii", "description": "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.", "sourceRef": "Rows 11-14: 'Реєстраційний номер облікової картки платника податків або серія (за наявності) та номер паспорта (для фізичних осіб, які через свої релігійні переконання відмовляються від прийняття реєстраційного номера облікової картки платника податків та офіційно повідомили про це відповідний контролюючий орган і мають відмітку у паспорті)'", "validation": { "minLength": 1, "maxLength": 50 } }, { "name": "declarationType", "label": "Тип декларації", "type": "enum", "required": true, "description": "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 used across this registry's other UA DPS declaration schedules (except Annex ЄСВ3, which prints only the first two).", "sourceRef": "Row 16/19: 'Тип декларації:' — Звітна (F19) / Звітна нова (L19) / Уточнююча (S19)", "validation": { "enum": [ "original", "revised_original", "corrective" ] } }, { "name": "reportingPeriodYear", "label": "Звітний (податковий) період: рік", "type": "integer", "required": true, "sourceRef": "Row 16/19, column AL: 'Звітний (податковий) період: рік'", "validation": { "minimum": 1991 } }, { "name": "correctedPeriodYear", "label": "Звітний (податковий) період, що уточнюється: рік", "type": "integer", "required": false, "description": "The calendar year of the tax period being amended by this corrective filing. Like every other authored UA DPS annex's own three-value declarationType header (except ЄСВ3), this sheet's period boxes carry no companion 'місяць' (month) column — only a year is captured for both the reporting period and the period being corrected.", "sourceRef": "Row 16/19, column BE: 'Звітний (податковий) період, що уточнюється: рік'", "requiredWhen": { "field": "declarationType", "equals": "corrective" }, "validation": { "minimum": 1991 } }, { "name": "mortgageInterestAmount", "label": "Частина суми процентів, сплачених за іпотечним житловим кредитом", "type": "number", "required": false, "description": "Category 1 (sub-clause 166.3.1): the portion of interest paid by the taxpayer on a mortgage housing loan, determined per Article 175 of Chapter IV of the Tax Code of Ukraine.", "sourceRef": "Row 61, category 1: 'частина суми процентів, сплачених таким платником податку за користування іпотечним житловим кредитом, що визначається відповідно до статті 175 розділу IV Податкового кодексу України', amount column BG61", "validation": { "minimum": 0 } }, { "name": "charitableContributionAmount", "label": "Сума коштів або вартість майна, перерахованих (переданих) у вигляді пожертвувань або благодійних внесків неприбутковим організаціям", "type": "number", "required": false, "description": "Category 2 (sub-clause 166.3.2): the amount of funds or value of property transferred by the taxpayer as donations or charitable contributions to non-profit organizations.", "sourceRef": "Row 62, category 2, amount column BG62", "validation": { "minimum": 0 } }, { "name": "educationExpensesAmount", "label": "Сума коштів, сплачених на користь вітчизняних закладів освіти для компенсації вартості здобуття освіти", "type": "number", "required": false, "description": "Category 3 (sub-clause 166.3.3): amounts paid to domestic pre-school, out-of-school, general secondary, vocational, or higher education institutions to compensate the cost of the taxpayer's own education and/or that of a first-degree family member, ward, or foster-family child.", "sourceRef": "Row 63, category 3, amount column BG63", "validation": { "minimum": 0 } }, { "name": "healthcareExpensesAmount", "label": "Сума коштів, сплачених на користь закладів охорони здоров'я для компенсації вартості платних послуг з лікування*", "type": "number", "required": false, "description": "Category 4* (sub-clause 166.3.4): amounts paid to healthcare institutions to compensate the cost of paid treatment services for the taxpayer or a first-degree family member, ward, or foster-family child, including medicines and medical devices for persons with disabilities. Footnote * on the sheet states this category takes effect only from 1 January of the year following the year the law on mandatory state social health insurance takes effect — not yet operative as of this schema's own retrieval date.", "sourceRef": "Row 64, category '4*', amount column BG64; footnote * at row 112", "validation": { "minimum": 0 } }, { "name": "lifeInsurancePensionContributionsAmount", "label": "Сума витрат на сплату страхових платежів та пенсійних внесків за договорами довгострокового страхування життя, недержавного пенсійного забезпечення", "type": "number", "required": false, "description": "Category 5 (sub-clause 166.3.5): insurance premiums and pension contributions paid by the taxpayer to a resident insurer, non-state pension fund, or bank under long-term life insurance, non-state pension provision, or pension deposit/account arrangements, for the taxpayer or a first-degree family member.", "sourceRef": "Row 65, category 5, amount column BG65", "validation": { "minimum": 0 } }, { "name": "reproductiveTechnologyOrAdoptionExpensesAmount", "label": "Оплата допоміжних репродуктивних технологій та/або державних послуг, пов'язаних з усиновленням дитини", "type": "number", "required": false, "description": "Category 6 (sub-clause 166.3.6): payment for assisted reproductive technology per conditions set by law, and/or payment for state services related to adopting a child, including the state fee.", "sourceRef": "Row 66, category 6, amount column BG66", "validation": { "minimum": 0 } }, { "name": "alternativeFuelVehicleConversionAmount", "label": "Сума коштів, сплачених у зв'язку із переобладнанням транспортного засобу на альтернативне паливо", "type": "number", "required": false, "description": "Category 7 (sub-clause 166.3.7): amounts paid by the taxpayer to convert a vehicle they own to run on blended motor fuel, bioethanol, biodiesel, compressed or liquefied gas, or other biofuel types.", "sourceRef": "Row 67, category 7, amount column BG67", "validation": { "minimum": 0 } }, { "name": "affordableHousingExpensesAmount", "label": "Сума витрат на будівництво (придбання) доступного житла, у тому числі на погашення пільгового іпотечного житлового кредиту", "type": "number", "required": false, "description": "Category 8 (sub-clause 166.3.8): expenses on constructing or acquiring affordable housing as defined by law, including repayment of a preferential mortgage housing loan taken for that purpose and interest on it.", "sourceRef": "Row 68, category 8, amount column BG68", "validation": { "minimum": 0 } }, { "name": "idpRentAmount", "label": "Сума коштів у вигляді орендної плати за договором оренди житла, фактично сплачених платником податку, який має статус внутрішньо переміщеної особи**", "type": "number", "required": false, "description": "Category 9** (sub-clause 166.3.9): rent actually paid under a lawfully executed residential lease by a taxpayer holding internally displaced person (IDP) status, conditional on neither the taxpayer nor their first-degree family members owning habitable residential real estate located outside the temporarily occupied territory of Ukraine, and not receiving statutory budget payments to cover living costs. Footnote ** on the sheet frames claiming this category as the taxpayer's own attestation of both conditions — no separate checkbox or signature exists for it distinct from entering this amount.", "sourceRef": "Row 69, category '9**', amount column BG69; footnote ** at row 113", "validation": { "minimum": 0 } }, { "name": "covid19TreatmentExpensesAmount", "label": "Витрати, понесені на лікування гострої респіраторної хвороби COVID-19", "type": "number", "required": false, "description": "Category 10 (point 20, subdivision I, Chapter XX 'Transitional Provisions' of the Tax Code of Ukraine): expenses for treating COVID-19, purchasing related medicines or medical devices, vaccination, and insurance premiums for COVID-19-related illness insurance, for the taxpayer or a first-degree family member.", "sourceRef": "Row 70, category 10, amount column BG70", "validation": { "minimum": 0 } }, { "name": "otherTaxCreditExpensesAmount", "label": "Інші витрати, не включені до переліку (крім витрат, передбачених у підпункті 166.3.10 пункту 166.3 статті 166 розділу IV Податкового кодексу України)", "type": "number", "required": false, "description": "Category 11: other expenses not included in the fixed list above, excluding sub-clause 166.3.10 (Diia City resident share acquisitions — computed separately in Section III below).", "sourceRef": "Row 71, category 11, amount column BG71", "validation": { "minimum": 0 } }, { "name": "totalTaxCreditExpensesAmount", "label": "Усього витрат", "type": "number", "required": false, "description": "Line 2 (section total): the sum of all eleven incurred-expense categories above. The sheet prints no explicit summation formula tying this total back to the individual category amounts, so this field is transcribed independently rather than a cross-field equality being invented.", "sourceRef": "Row 72, line code 2 ('Усього витрат'), amount column BG72", "validation": { "minimum": 0 } }, { "name": "totalAllowedExpensesAmount", "label": "Загальна сума фактично здійснених протягом звітного (податкового) року витрат у граничних розмірах, дозволених до включення до податкової знижки", "type": "number", "required": false, "description": "Line 3: the total actually incurred expenses during the reporting year, within the statutory maximum limits allowed for inclusion in the tax credit under Article 166.3 of the Tax Code of Ukraine, excluding sub-clause 166.3.10 expenses (computed separately in Section III). The sheet states no formula tying this line back to totalTaxCreditExpensesAmount (line 2) — the statutory caps are a taxpayer computation not reproduced on the sheet itself.", "sourceRef": "Row 76, line code 3, amount column AX76", "validation": { "minimum": 0 } }, { "name": "grossWagesSubjectToTaxAmount", "label": "Сума нарахованої заробітної плати, зменшена з урахуванням положень пункту 164.6 статті 164, підлягає оподаткуванню податком на доходи фізичних осіб", "type": "number", "required": false, "description": "Line 4: the taxpayer's accrued wages for the reporting year, reduced per point 164.6 of Article 164 of the Tax Code of Ukraine (i.e. net of the employee's own social-contribution withholding), corresponding to column 3 of line 10.1 of the main declaration, excluding cases of declaring expenses under sub-clause 166.3.10.", "sourceRef": "Row 81, line code 4, amount column AX81", "validation": { "minimum": 0 } }, { "name": "wagesTaxedAtStandardRateAmount", "label": "а) визначеною у пункті 167.1 статті 167 розділу IV Податкового кодексу України", "type": "number", "required": false, "description": "Line 4.1: the portion of grossWagesSubjectToTaxAmount taxed at the standard PIT rate set by point 167.1 of Article 167 of the Tax Code of Ukraine (18%).", "sourceRef": "Row 82, line code 4.1, amount column AX82", "validation": { "minimum": 0 } }, { "name": "wagesTaxedAtReducedRateAmount", "label": "б) визначеною у пункті 167.2 статті 167 розділу IV Податкового кодексу України", "type": "number", "required": false, "description": "Line 4.2: the portion of grossWagesSubjectToTaxAmount taxed at the reduced PIT rate set by point 167.2 of Article 167 of the Tax Code of Ukraine (5%).", "sourceRef": "Row 83, line code 4.2, amount column AX83", "validation": { "minimum": 0 } }, { "name": "pitWithheldFromWagesAmount", "label": "Сума утриманого із заробітної плати податку на доходи фізичних осіб, зменшеного з урахуванням положень пункту 164.6 статті 164", "type": "number", "required": false, "description": "Line 5: the amount of PIT withheld from the taxpayer's wages, reduced per point 164.6 of Article 164 of the Tax Code of Ukraine, corresponding to column 4 of line 10.1 of the main declaration.", "sourceRef": "Row 84, line code 5, amount column AX84", "validation": { "minimum": 0 } }, { "name": "incomeShareTotalPercent", "label": "Частка (у відсотках) доходів, оподаткованих за різними ставками податку, в загальній сумі річного загального оподатковуваного доходу за ставкою податку", "type": "number", "required": false, "description": "Line 6: the taxpayer's own overall share, in percent, of income taxed at different PIT rates within total annual taxable income, before its own breakdown into the standard-rate and reduced-rate shares (lines 6.1 and 6.2).", "sourceRef": "Row 85, line code 6, column AX85", "validation": { "minimum": 0, "maximum": 100 } }, { "name": "incomeShareAtStandardRatePercent", "label": "а) визначеною у пункті 167.1 статті 167 розділу IV Податкового кодексу України (рядок 4.1 / рядок 4)", "type": "number", "required": false, "description": "Line 6.1: wagesTaxedAtStandardRateAmount divided by grossWagesSubjectToTaxAmount, expressed as a percentage.", "sourceRef": "Row 86, line code 6.1, column AX86", "validation": { "minimum": 0, "maximum": 100 } }, { "name": "incomeShareAtReducedRatePercent", "label": "б) визначеною у пункті 167.2 статті 167 розділу IV Податкового кодексу України (рядок 4.2 / рядок 4)", "type": "number", "required": false, "description": "Line 6.2: wagesTaxedAtReducedRateAmount divided by grossWagesSubjectToTaxAmount, expressed as a percentage.", "sourceRef": "Row 87, line code 6.2, column AX87", "validation": { "minimum": 0, "maximum": 100 } }, { "name": "residentAllowedExpensesAmount", "label": "Сума (вартість) витрат платника податку – резидента, дозволених до включення до податкової знижки відповідно до підпункту 166.4.2 пункту 166.4 (рядок 3, але не більше ніж значення рядка 4)", "type": "number", "required": false, "description": "Line 7: the amount of the resident taxpayer's expenses allowed for inclusion in the tax credit under sub-clause 166.4.2 of the Tax Code of Ukraine — totalAllowedExpensesAmount (line 3), capped at no more than grossWagesSubjectToTaxAmount (line 4).", "sourceRef": "Row 88, line code 7, amount column AX88", "validation": { "minimum": 0 } }, { "name": "taxBaseReductionAmount", "label": "Розрахункова база оподаткування у зв'язку із зменшенням оподатковуваного доходу на фактично здійснені витрати (рядок 4 – рядок 7)", "type": "number", "required": false, "description": "Line 8: grossWagesSubjectToTaxAmount (line 4) minus residentAllowedExpensesAmount (line 7) — the computed taxable base after reducing income by the actually incurred expenses under Article 166.3 of the Tax Code of Ukraine, excluding sub-clause 166.3.10.", "sourceRef": "Row 89, line code 8, amount column AX89", "validation": { "minimum": 0 } }, { "name": "totalCalculatedTaxAmount", "label": "Загальна розрахункова сума податку", "type": "number", "required": false, "description": "Line 9: the overall computed PIT amount by rate, before its own breakdown into the standard-rate and reduced-rate components (lines 9.1 and 9.2).", "sourceRef": "Row 90, line code 9, column AX90", "validation": { "minimum": 0 } }, { "name": "calculatedTaxAtStandardRateAmount", "label": "а) визначеною у пункті 167.1 статті 167 (рядок 8 × 18 % × (рядок 6.1/100))", "type": "number", "required": false, "description": "Line 9.1: taxBaseReductionAmount (line 8) multiplied by 18% multiplied by (incomeShareAtStandardRatePercent (line 6.1) divided by 100).", "sourceRef": "Row 91, line code 9.1, amount column AX91", "validation": { "minimum": 0 } }, { "name": "calculatedTaxAtReducedRateAmount", "label": "б) визначеною у пункті 167.2 статті 167 (рядок 8 × 5 % × (рядок 6.2/100))", "type": "number", "required": false, "description": "Line 9.2: taxBaseReductionAmount (line 8) multiplied by 5% multiplied by (incomeShareAtReducedRatePercent (line 6.2) divided by 100).", "sourceRef": "Row 92, line code 9.2, amount column AX92", "validation": { "minimum": 0 } }, { "name": "taxCreditRefundAmount", "label": "Сума податку, на яку зменшуються податкові зобов'язання у зв'язку з використанням права на податкову знижку (рядок 5 – рядок 9) (переноситься до рядка 16 декларації)", "type": "number", "required": false, "description": "Line 10: the positive value of (pitWithheldFromWagesAmount (line 5) minus totalCalculatedTaxAmount (line 9)) — the PIT amount by which tax obligations are reduced under Article 166.3 of the Tax Code of Ukraine, excluding sub-clause 166.3.10, entered without a minus sign per the sheet's own instruction. Carried forward to line 16 of the main declaration.", "sourceRef": "Row 93, line code 10, amount column AX93", "validation": { "minimum": 0 } }, { "name": "diiaCityInvestmentExpensesAmount", "label": "Суми фактично понесених витрат платника податку на придбання акцій (інших корпоративних прав), емітентом яких є юридична особа, яка набула статусу резидента Дія Сіті", "type": "number", "required": false, "description": "Line 11 (sub-clause 166.3.10): amounts actually spent by the taxpayer to acquire shares (or other corporate rights) issued by a legal entity that has acquired Diia City resident status under part three of Article 5 of the Law of Ukraine 'On Stimulating the Development of the Digital Economy in Ukraine', conditional on the expense being incurred before the issuer acquired that status, or while the issuer still met the requirement of point 3 of that same part three.", "sourceRef": "Row 97, line code 11, amount column AX97", "validation": { "minimum": 0 } }, { "name": "dividendIncomeAmount", "label": "Суми річного загального оподатковуваного доходу платника податку, отриманого у вигляді дивідендів", "type": "number", "required": false, "description": "Line 12: the taxpayer's total annual taxable income received in the form of dividends (excluding dividends not included in the calculation of general monthly/annual taxable income), before its own breakdown by rate (lines 12.1 and 12.2).", "sourceRef": "Row 98, line code 12, column AX98", "validation": { "minimum": 0 } }, { "name": "dividendIncomeTaxedAtRate1Amount", "label": "а) визначеною у підпункті 167.5.2 пункту 167.5 статті 167 розділу IV Податкового кодексу України", "type": "number", "required": false, "description": "Line 12.1: the portion of dividendIncomeAmount taxed at the rate set by sub-clause 167.5.2 of Article 167 of the Tax Code of Ukraine.", "sourceRef": "Row 99, line code 12.1, amount column AX99", "validation": { "minimum": 0 } }, { "name": "dividendIncomeTaxedAtRate2Amount", "label": "б) визначеною у підпункті 167.5.4 пункту 167.5 статті 167 розділу IV Податкового кодексу України", "type": "number", "required": false, "description": "Line 12.2: the portion of dividendIncomeAmount taxed at the rate set by sub-clause 167.5.4 of Article 167 of the Tax Code of Ukraine.", "sourceRef": "Row 100, line code 12.2, amount column AX100", "validation": { "minimum": 0 } }, { "name": "pitWithheldFromDividendsAmount", "label": "Сума утриманого із доходів, отриманих у вигляді дивідендів, податку на доходи фізичних осіб", "type": "number", "required": false, "description": "Line 13: the amount of PIT withheld from the taxpayer's dividend income, corresponding to column 4 of line 10.4 of the main declaration.", "sourceRef": "Row 101, line code 13, amount column AX101", "validation": { "minimum": 0 } }, { "name": "dividendIncomeShareAtRate1Percent", "label": "а) визначеною у підпункті 167.5.2 пункту 167.5 статті 167 (рядок 12.1 / рядок 12)", "type": "number", "required": false, "description": "Line 14.1: dividendIncomeTaxedAtRate1Amount divided by dividendIncomeAmount, expressed as a percentage. Line 14's own aggregate cell (immediately above 14.1/14.2 in the source) is explicitly marked 'х' (not applicable) on the sheet rather than left as a fillable input — a genuine structural difference from every other parent line in this schedule's Section II (lines 4, 6, and 9 each have their own fillable aggregate cell alongside their sub-lines), so no aggregate field is modelled for line 14 itself.", "sourceRef": "Row 103, line code 14.1, amount column AX103; line 14's own column AX102 is printed 'х', not a fillable cell", "validation": { "minimum": 0, "maximum": 100 } }, { "name": "dividendIncomeShareAtRate2Percent", "label": "б) визначеною у підпункті 167.5.4 пункту 167.5 статті 167 (рядок 12.2 / рядок 12)", "type": "number", "required": false, "description": "Line 14.2: dividendIncomeTaxedAtRate2Amount divided by dividendIncomeAmount, expressed as a percentage.", "sourceRef": "Row 104, line code 14.2, amount column AX104", "validation": { "minimum": 0, "maximum": 100 } }, { "name": "residentDiiaCityAllowedExpensesAmount", "label": "Сума (вартість) витрат платника податку – резидента, дозволених до включення до податкової знижки відповідно до підпункту 166.4.4 (рядок 11, але не більше ніж значення рядка 12)", "type": "number", "required": false, "description": "Line 15: the amount of the resident taxpayer's expenses allowed for inclusion in the tax credit under sub-clause 166.4.4 of the Tax Code of Ukraine — diiaCityInvestmentExpensesAmount (line 11), capped at no more than dividendIncomeAmount (line 12).", "sourceRef": "Row 105, line code 15, amount column AX105", "validation": { "minimum": 0 } }, { "name": "diiaCityTaxBaseReductionAmount", "label": "Розрахункова база оподаткування у зв'язку із зменшенням оподатковуваного доходу на фактично здійснені витрати відповідно до підпункту 166.3.10 (рядок 12 – рядок 15)", "type": "number", "required": false, "description": "Line 16: dividendIncomeAmount (line 12) minus residentDiiaCityAllowedExpensesAmount (line 15) — the computed taxable base after reducing dividend income by the actually incurred Diia City share-acquisition expenses.", "sourceRef": "Row 106, line code 16, amount column AX106", "validation": { "minimum": 0 } }, { "name": "diiaCityCalculatedTaxAmount", "label": "Загальна розрахункова сума податку", "type": "number", "required": false, "description": "Line 17: the overall computed PIT amount on Diia City-related dividend income by rate, before its own breakdown into the two rate-based components (lines 17.1 and 17.2).", "sourceRef": "Row 107, line code 17, column AX107", "validation": { "minimum": 0 } }, { "name": "diiaCityCalculatedTaxAtRate1Amount", "label": "а) визначеною у підпункті 167.5.2 пункту 167.5 (рядок 17 х 5 % × (рядок 14.1/100))", "type": "number", "required": false, "description": "Line 17.1: diiaCityTaxBaseReductionAmount (line 16, cited on the sheet itself as 'рядок 17' in this formula) multiplied by 5% multiplied by (dividendIncomeShareAtRate1Percent (line 14.1) divided by 100).", "sourceRef": "Row 108, line code 17.1, amount column AX108", "validation": { "minimum": 0 } }, { "name": "diiaCityCalculatedTaxAtRate2Amount", "label": "б) визначеною у підпункті 167.5.4 пункту 167.5 (рядок 17 х 9 % × (рядок 14.2/100))", "type": "number", "required": false, "description": "Line 17.2: diiaCityTaxBaseReductionAmount (line 16, cited on the sheet itself as 'рядок 17' in this formula) multiplied by 9% multiplied by (dividendIncomeShareAtRate2Percent (line 14.2) divided by 100).", "sourceRef": "Row 109, line code 17.2, amount column AX109", "validation": { "minimum": 0 } }, { "name": "diiaCityTaxCreditRefundAmount", "label": "Сума податку, на яку зменшуються податкові зобов'язання відповідно до підпункту 166.3.10 (значення без знака \"–\") (рядок 13 – рядок 17) (переноситься до рядка 16 декларації)", "type": "number", "required": false, "description": "Line 18: the positive value of (pitWithheldFromDividendsAmount (line 13) minus diiaCityCalculatedTaxAmount (line 17)) — the PIT amount by which tax obligations are reduced under sub-clause 166.3.10 of the Tax Code of Ukraine, entered without a minus sign per the sheet's own instruction. Carried forward to line 16 of the main declaration (aggregated there with taxCreditRefundAmount from Section II). The sheet's own printed formula reference ('рядок 13 – рядок 17') is transcribed exactly as stated, even though Section II's mirrored line 10 formula ('рядок 5 – рядок 9') would suggest this line should instead read 'рядок 16 – рядок 17' — a disclosed, not silently corrected, apparent citation inconsistency on the source's own part.", "sourceRef": "Row 110, line code 18, amount column AX110", "validation": { "minimum": 0 } } ], "crossFieldValidation": [ { "id": "taxCreditRefundAmountWithinPitWithheldFromWages", "compare": { "field": "taxCreditRefundAmount", "operator": "lessThanOrEqual", "compareTo": "pitWithheldFromWagesAmount" } }, { "id": "diiaCityTaxCreditRefundAmountWithinPitWithheldFromDividends", "compare": { "field": "diiaCityTaxCreditRefundAmount", "operator": "lessThanOrEqual", "compareTo": "pitWithheldFromDividendsAmount" } } ] }