# Verification record — `ua/dps/individual-income-tax-declaration` 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`:** `2026-07-17` This is a `GovSchema Standard Research` cycle (**GOV-3531**), deepening Ukraine's own disclosed Taxes backlog candidate. That candidate was first flagged when the GOV-3513 cycle opened Ukraine as the registry's 73rd jurisdiction (via `ua/moj/state-registration-individual-entrepreneur`, Business Formation) and re-disclosed when the GOV-3523 cycle opened Ukraine's Visa vertical (via `ua/mfa/visa-application-form`). ## Why this candidate Both prior Ukraine cycles scouted the jurisdiction's other verticals and found this specific source — the State Tax Service's own annual personal income tax declaration, directly downloadable and unauthenticated — STRONG and ready to scope, alongside a Passport candidate (a consular-mirrored PDF) that remains open backlog. This cycle re-scanned CATALOG.md's own "Genuinely open, well-sourced candidates" section fresh, found this candidate still open and unclaimed, and used it rather than scouting a new jurisdiction. ## 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**, 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). - **Cited URL (this issue):** `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 returns HTTP 403 to this sandbox; fetched instead via the Wayback Machine mirror this issue itself 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`), HTTP 200. - **File identity:** 869,376 bytes, `sha256:7c67f4c421a1a8fc610f9226819d223debcb56b3fd1fc3d5f75ce0247cc7f0ac`. The first 8 bytes are `D0 CF 11 E0 A1 B1 1A E1` — the OLE2/Compound File Binary Format magic number, confirming a genuine legacy BIFF8 `.xls`, not an HTML error page and not an xlsx/zip container mislabelled with an `.xls` extension (independently re-confirmed this issue's own warning: no `PK\x03\x04` zip local-file-header signature appears anywhere in the first 4KB, so Python's `zipfile` module genuinely cannot open it). - **Extraction method:** parsed with the `xlsx` npm package (`npm install xlsx` in a scratch directory, not committed to this repository), which opened all 11 declared sheets via `XLSX.readFile`: `Деклар 2024` (the main declaration, modelled by this schema), `ЄСВ 1`, `ЄСВ 2`, `ЄСВ 3`, `КІК `, `Ф 1`, `Ф 2`, `Ф 3`, `Ф4`, `МПЗ`, and `АП` — matching this issue's own inventory exactly. The main sheet was read cell-by-cell with `XLSX.utils.decode_range`/`encode_cell` across its full 172-row extent (not the row-array convenience helper alone, which silently merges adjacent non-empty cells and obscures which column each value belongs to), cross-referencing column A's own printed item/line numbers against each row's label text to resolve every field's exact source position and column (e.g. distinguishing Section II's "Сума доходів" column 3 from its four adjacent tax-withholding columns). ### Structure confirmed The main declaration sheet's 172 rows resolve to eight numbered sections (I-VIII) plus an unnumbered ten-schedule attachment checklist, filing date, and attestation: - **Section I — General information** (rows 11-42): declaration type (item 1) and its "довідкова" flag (item 1.1, footnote 1); reporting period and the period being corrected (item 2, footnote 2); the corrected document's registration number (footnote 3); taxpayer identity and tax address (items 3-4, footnote 4 for the optional phone/email); the filing tax authority (item 5); residency status and who filled the form (items 6-7); and five taxpayer-category checkboxes (item 8, footnote 5 for the last). - **Authorized-filer block** (rows 44-49, item 9): name and tax number of an authorized filer, when applicable. - **Section II — Taxable income** (rows 50-73): line 10 and its fifteen sub-lines (10.1-10.15, including 10.6.1 and 10.13.1), each with its own five-column breakdown (income amount; PIT/military-levy withheld by a tax agent; PIT/military-levy self-payable) — most sub-lines mark four of those five columns "x" (not applicable) in the source itself, footnotes 6-8 attached to specific lines. - **Section III — Non-taxable income** (rows 74-79): line 11 and sub-lines 11.1-11.3. - **Section IV — Total annual income** (rows 80-82): line 12. - **Section V — PIT/military-levy tax obligations** (rows 83-102): lines 13-22.1, including nine adjustment lines (13.1, 14-19) each computed from one of the schedules disclosed below. - **Section VI — Error-correction computation** (rows 102-111): lines 23-27, each with four tax-obligation-type columns (minimum tax obligation, USC, PIT, military levy), relevant only to corrective filings. - **Section VII — Bank details for a tax-discount refund** (rows 112-117). - **Section VIII — Own real estate/movable property and rental-property table** (rows 119-128): a seven-column table with exactly three printed row slots (row codes 1-3), plus the category legend (footnote **) and rental-mark note (footnote ***). - **Three freeform-addendum blocks** (rows 129-141): each a "count of attachments" plus a free-text table, tied to specific Tax Code provisions not otherwise represented on the main form — disclosed, not modelled (see below). - **Ten-schedule attachment checklist** (rows 143-145): Ф1, Ф2, Ф3, Ф4, КІК, МПЗ, ЄСВ1, ЄСВ2, ЄСВ3, АП — footnotes 8 and 9 mark КІК/ЄСВ2/ЄСВ3 as attachment *counts*, not simple presence flags. - **Filing date and attestation** (rows 146-153): the filing date, the accuracy attestation statement, and the signature block. - **Officer-only block** (rows 162-169): the tax authority's own electronic- database entry mark and desk-review outcome — excluded as read-only/ officer-facing, per this registry's established discipline. ## Scope and disclosed boundaries This schema is deliberately scoped to **the main declaration sheet (`Деклар 2024`), modelled in full, with its ten schedules disclosed only at gating-checkbox/count level.** Explicitly out of scope, and disclosed rather than silently omitted: - **All ten schedules' internal line items** (ЄСВ1, ЄСВ2, ЄСВ3, КІК, Ф1, Ф2, Ф3, Ф4, МПЗ, АП) — each is its own dedicated sheet in the source workbook. This schema models each schedule's own gating field (`appendixF1Attached` through `appendixApAttached`, with `appendixKikCount`/ `appendixEsv2Count`/`appendixEsv3Count` as counts per footnotes 8-9) but not the schedule content behind them — the same combined-form scoping convention already established in this registry for Kazakhstan's Form 220.00 (GOV-3477) and its own companion schedules (GOV-3484, GOV-3506), Lithuania's GPM311 (GOV-2969), and Romania's Formulary 212 (GOV-2797). Any one of the ten schedules is a reasonably scoped future companion-schema candidate. - **Section V's own adjustment lines 13.1 and 14-19.** Each is a value computed *from* one of the ten schedules already disclosed at gating-checkbox/count level above (13.1 from АП; 14-15 from МПЗ; 16 from Ф3; 18 references a foreign-tax credit tied to schedules not modelled here) — modelling their derived totals without the schedules that produce them would misrepresent this v1.0's own completeness. This schema instead models only Section V's three lines a filer reports directly without an intervening schedule computation: line 13 (`totalPitObligation`) and the final budget-settlement lines 20.1-20.3/21.1/22.1. - **Section II's own five-column breakdown per income line.** Most of the four tax-withholding/self-payable columns are marked "x" (not applicable) in the source itself for the majority of income sub-lines; this schema models each sub-line's own income-amount column (column 3) only. Line 13 (`totalPitObligation`) is documented in its own field description as carrying line 10's own column-6 total, without a separate field for that column. - **Section VI's other three tax-obligation-type columns** (minimum tax obligation, USC, military levy) on rows 23-27 — this schema models each row's PIT-column figure only, since PIT is the tax type common to every filer under this form; each field's own description names the unmodelled columns. - **The three freeform-addendum blocks** (rows 129-141) — each ties to a specific, narrow Tax Code provision (§46.4, §164.2.17(д), and a bundle of §166.2.2/§170.13/§170.131/§172.2/§176.1) with no fixed field shape of its own beyond a free-text table and an attachment count; disclosed as open backlog rather than modelled as an unstructured table. - **The officer-only block** (rows 162-169: the electronic-database entry mark and desk-review outcome) — populated by the tax authority on receipt, not by the filer. ## Conformance fixtures 11 fixtures are committed under `conformance/ua/dps/individual-income-tax-declaration/1.0.0/`: 2 valid submissions (0 errors each — one minimal resident filing with no schedules or property, one fuller corrective filing with an authorized filer, four schedules attached, an error-correction computation, bank details, and two property-table entries, exercising most `requiredWhen`/`visibleWhen` branches) and 9 mutation-control fixtures (each expected to raise exactly 1 class of error): a missing required `taxpayerFullName`, an invalid `declarationType` enum value, an invalid `postalCode` pattern, an invalid `bankAccountNumber` IBAN pattern (wrong country prefix), an out-of-range `reportingPeriodMonth`, an invalid `property1Category` enum value, a missing `correctedPeriodYear`/`correctedDocumentRegistrationNumber` when `declarationType` is `corrective`, a missing `authorizedPersonFullName`/ `authorizedPersonTaxNumber` when `filledBy` is `authorized_person`, and a `crossFieldValidation` violation (`totalAnnualIncome` below `totalIncomeIncluded`). All 11 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 at 535/535 across the full registry with this schema added. ## Known gaps - All ten schedules (ЄСВ1, ЄСВ2, ЄСВ3, КІК, Ф1, Ф2, Ф3, Ф4, МПЗ, АП) are open backlog for future companion schemas — see "Scope and disclosed boundaries" above. - Section V's adjustment lines 13.1 and 14-19, and Section VI's non-PIT columns, are open backlog alongside the schedules that produce them. - The three freeform-addendum blocks (rows 129-141) are open backlog. - Ukraine's remaining vertical backlog — **Passport** — remains disclosed and unauthored (a consular-mirrored PDF at `https://libya.mfa.gov.ua/storage/app/sites/121/imported_content/5e30694f7a7d6.pdf`; a Wayback copy was previously found truncated at 1MB and would need a fresh full fetch); not re-screened this cycle. ## Verification method assessment `manual-source-review-v1` — a human/agent read the primary source directly (a parsed legacy `.xls` workbook, 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.