Ukraine Tax Declaration on Property Status and Income — Annex КІК (Controlled Foreign Company Profit Computation)

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: 2026-07-20

This is a GovSchema Standard Research cycle (GOV-3907, authoring child issue GOV-3996), 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 four (Annex АП, Annex Ф4, Annex МПЗ, Annex Ф1) were already modelled by the GOV-3588, GOV-3623, GOV-3632, and GOV-3641 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 (six remaining companion schedules — ЄСВ1, ЄСВ2, ЄСВ3, КІК, Ф2, Ф3 — to the already-published main declaration) remains the strongest immediately- actionable candidate: the source workbook is already fetched, hashed, and structurally inventoried across five prior cycles (GOV-3531, GOV-3588, GOV-3623, GOV-3632, GOV-3641), so no new source-discovery risk is involved.

The GOV-3632 cycle had already sized all remaining sheets fresh (XLSX.readFile + !ref/!merges count); of the six sheets remaining after Ф1, КІК has the fewest merges (116) of any remaining sheet, matching that pre-sizing table's own count exactly (re-confirmed this cycle via a fresh XLSX.readFile read: !ref = A1:BO207, 116 merges).

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 four 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 КІК sheet (the sheet's own internal name carries a trailing space, the same convention already observed for the Ф 1 sheet's own internal space).
  • Cited URL (same as the parent declaration and all four 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 same Wayback Machine mirror the parent declaration's and all four prior annexes' own VERIFICATION.md files cite (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), HTTP 200 on the first attempt, no transient-500 flake.
  • File identity: 869,376 bytes, sha256:7c67f4c421a1a8fc610f9226819d223debcb56b3fd1fc3d5f75ce0247cc7f0ac — byte-identical to the hash the parent declaration's and all four prior annexes' own VERIFICATION.md files already recorded, confirming the same unchanged source file across six cycles now.
  • Extraction method: parsed with the xlsx npm package (fresh scratch install at /tmp/ua_dps_kik, not committed to this repository) via XLSX.readFile, confirming all 11 declared sheets (including КІК ). The КІК sheet (!ref = A1:BO207) 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, dumping every non-empty cell to confirm the sheet's printed content in full, and cross-referenced against the workbook's own !merges array (116 entries for this sheet) to resolve exactly which column range each header label and line-code/amount pair spans.

Structure confirmed

The КІК sheet's 63-row printed extent (rows 64-207 are blank print-area padding) resolves to a title/header block, a CFC-identification block, a two-section flat computation (no repeating-row table of any kind), footnotes, and a signature block — a genuinely different shape from every other UA DPS annex authored so far:

• Title block (rows 1-15): the receipt-stamp placeholder (not modelled, officer-facing), the "Додаток КІК до податкової декларації про майновий стан і доходи" heading, the calculation's own subtitle ("Розрахунок податкових зобов'язань з податку на доходи фізичних осіб та військового збору, визначених з частини прибутку контрольованої іноземної компанії"), and the taxpayer identification field (rows 12-15).
• Declaration type/period header (rows 18-21): declaration type (Звітна/Звітна нова/Уточнююча — the same three-value enum as the parent declaration's and all four prior annexes' own declarationType) and reporting period. This header carries no companion "місяць" (month) column in either period box — matching Annex Ф4's, Annex МПЗ's, and Annex Ф1's own convention rather than Annex АП's month-bearing one.
• CFC identification block (rows 25-37): full name (English), legal form, location (English), ownership share percentage, state registration number, ownership structure, country name, and country code — followed by the sheet's own explicit note (row 37): "Заповнюється окремо по кожній контрольованій іноземній компанії" (filled out separately for each controlled foreign company), confirming this schedule is filed once per CFC, not once per declaration. This is a genuinely different shape from every prior UA DPS annex: Annex Ф1, Annex Ф4, and Annex МПЗ each print a fixed-capacity repeating-row table (of one, three, and four entries respectively) for their own subject matter, while Annex КІК instead prints a single named-entity identification block with no row-numbered table structure at all.
• Розділ І — indicators (rows 38-47): three numbered lines (1, 2, 3) plus one sub-line (1.1) under line 1's own "у тому числі:" (including:) note — the adjusted profit share included in the controlling person's taxable income, its own actually-distributed-profit sub-component, and two dividend-income categories (from Ukrainian profit-tax payers, and from Ukrainian non-profit-tax-paying entities). No explicit summation formula ties lines 1.1/2/3 back to line 1's own total — this cycle transcribed the sheet's own "у тому числі:" wording as descriptive context only, not as a modelled crossFieldValidation rule, since inventing one would go beyond what the source text itself states.
• Розділ ІІ — tax obligations (rows 48-55): six numbered lines (4-9) — PIT computed from the adjusted profit share (line 4, its own printed formula splitting the base by whether it was actually distributed or not, at two different rates per Article 167.1 and sub-clause 167.5.4), PIT on each of the two dividend categories (lines 5, 6, each at its own cited rate), the foreign tax credit (line 7, explicitly capped at line 4 by the sheet's own printed text and citing footnote 3's documentary-proof condition), the final PIT payable (line 8, printed formula (line 4 − line 7) + line 5 + line 6), and the final military levy payable (line 9, printed formula (line 1 + line 2 + line 3) × the point 16-1 subdivision 10 Chapter XX rate).
• Footnotes (rows 56-58): the CFC-identification sourcing note (footnote 1: full name/location per registration documents; country name and code per the State Statistics Service's own country-code classifier, Order No. 32 of 8 January 2020, or a free-economic-zone name), the share- percentage sourcing note (footnote 2: per the taxpayer's own separately filed Report on Controlled Foreign Companies), and the foreign-tax-credit documentary-proof condition (footnote 3) — none modelled as fields, consistent with this registry's established treatment of footnote/legend text as field-level description context rather than data.
• Signature block, no attestation sentence (rows 61-63): confirmed by dumping every non-empty cell across the entire КІК sheet (rows 1-207, columns A-BO) that no accuracy-attestation sentence ("Інформація, наведена в додатку до декларації, є правильною." or similar) exists anywhere on this sheet — only the signature-block label itself ("Фізична особа – платник податку або уповноважена особа") and the "(підпис)"/ "(власне ім'я та прізвище)" captions, both officer/applicant-facing and not modelled as data. This is the second of this registry's five authored UA DPS annexes (after Annex Ф1) to have no documents key at all — the omission is disclosed, not an oversight, and follows the same spec minItems: 1 reasoning Annex Ф1's own VERIFICATION.md already established.

Scope and disclosed boundaries

This schema models the КІК sheet in full — the CFC-identification block, and both Розділ І's and Розділ ІІ's own computation lines — since the sheet's own structure is already fully bounded (no repeating rows of any kind, unlike every other UA DPS annex authored so far). Scoping decisions made and documented here rather than silently:

• This annex is filed once per controlled foreign company, per the sheet's own row-37 note. A taxpayer with multiple CFCs would submit multiple copies of this schema, each with its own CFC-identification block and computation — the schema itself models a single CFC's own data, consistent with the sheet's own printed design.
• cfcCountryCode carries no fixed-length pattern. Footnote 1 cites an external classifier (the State Statistics Service's own "Перелік кодів країн світу для статистичних цілей," Order No. 32 of 8 January 2020) rather than printing the code format on this sheet or in its own Rules text; this cycle did not independently fetch that classifier, so the field is left as an unconstrained short string (minLength: 1, maxLength: 10) rather than a fabricated pattern — the same caution this registry's other annexes already apply to codes sourced from external classifiers.
• No crossFieldValidation rule sums lines 1.1/2/3 into line 1, despite line 1's own "у тому числі:" (including:) wording — see "Розділ І — indicators" above. Only one crossFieldValidation rule is included (foreignTaxPaidAmount ≤ pitFromAdjustedProfitAmount, since line 7's own printed text explicitly states the cap "але не більше ніж рядок 4"), consistent with this registry's own established practice of reserving crossFieldValidation for comparisons the source text itself states explicitly.
• No documents attestation entry (the key is omitted entirely, not an empty array) — see "Signature block, no attestation sentence" above.
• Row/line numbers themselves are not modelled as fields. They are fixed, printed labels (line codes 1, 1.1, 2, 3, 4-9), the same treatment this registry's other UA DPS annexes and the kz/kgd series both give their own fixed row/item numbers.
• 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 and all four prior annexes' own fields do.
• No visibleWhen/requiredWhen gating is attached to any CFC- identification or computation field beyond correctedPeriodYear. Nothing in the sheet's own source text ties the CFC block or the computation to a specific declarationType value — a qualifying taxpayer files this annex regardless of whether the parent declaration is original or corrective, so gating here would be an invented rule not supported by the source.
• Every substantive content field beyond the shared header (taxpayer ID, declaration type, reporting year) is modelled as not required, even though the CFC-identification fields are this annex's own core reason for being filed — for consistency with this registry's established treatment of every other UA DPS annex's own primary content fields, since no automated validator can know in advance whether a given filing will carry data on this sheet at all.

Not modelled, left as open backlog:

• The other five companion schedules disclosed by the parent declaration's own VERIFICATION.md (ЄСВ1, ЄСВ2, ЄСВ3, Ф2, Ф3) remain open backlog for future companion schemas.
• 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 — see "Why this candidate" above.

Conformance fixtures

9 fixtures are committed under conformance/ua/dps/individual-income-tax-declaration-annex-kik/1.0.0/: 2 valid submissions (0 errors each — one minimal original-type filing with only the header fields, no CFC data filled in, and one fuller corrective-type filing exercising the full CFC-identification block and the full Розділ І/ІІ computation) and 7 mutation-control fixtures (each expected to raise exactly 1 class of error): a missing required taxpayerTaxNumberOrPassport, an invalid declarationType enum value, a missing correctedPeriodYear when declarationType is corrective, a cfcSharePercentage exceeding its 100 maximum, a negative pitFromAdjustedProfitAmount, an unknown field rejected, and a crossFieldValidation violation (foreignTaxPaidAmount exceeding pitFromAdjustedProfitAmount). All 9 were independently re-checked this cycle with a fresh, from-scratch, throwaway Node mock validator built directly from this schema's own required/requiredWhen/validation/ crossFieldValidation 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 (551/551).

Known gaps

• The other five companion schedules to ua/dps/individual-income-tax-declaration (ЄСВ1, ЄСВ2, ЄСВ3, Ф2, Ф3) remain 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 (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.
• cfcCountryCode's exact format/length was not independently confirmed against the State Statistics Service's own classifier (Order No. 32 of 8 January 2020) — 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 four 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.