{
  "id": "law996.customer-exception-2026",
  "kind": "claim",
  "title": "Умовний виняток для реквізитів замовника",
  "jurisdiction": "UA",
  "language": "uk",
  "version": "toolkitknowledge.ua.2026-10-04",
  "publication": "draft",
  "evidence": "source-checked",
  "implementation": "proposed",
  "effective": {
    "from": null,
    "to": null,
    "checkedAt": "2026-10-04"
  },
  "citations": [
    {
      "sourceId": "src.law996",
      "url": "https://zakon.rada.gov.ua/laws/show/996-14",
      "locator": "Article 9(2), edition 2026-04-01",
      "checkedAt": "2026-10-04"
    }
  ],
  "rights": {
    "status": "unknown",
    "note": "Official evidence metadata only. Public download access does not establish redistribution rights."
  },
  "content": {
    "summary": "Customer-side position/name/authentication details may be absent for services, works or rentals if the document states the performance period, a written contract permits this method, and accounting recognizes the operation in its actual period.",
    "edition": {
      "law996_edition_on": "2026-04-01",
      "reg88_edition_on": "2023-03-09",
      "exception_added_by": "Law 4791-IX, 2026-02-24",
      "exception_effective_on": "2026-04-01",
      "effective_to": null
    },
    "review": {
      "evidence_status": "law_text_verified_regulation_partially_verified",
      "expert_status": "pending",
      "production_approval": false,
      "regulation_full_text_fetch": "Official current-version metadata verified; full Regulation 88 text fetch failed. Signature paragraph corroborated by official DPS guidance. Do not claim full current-regulation review."
    },
    "unknowns": [
      "Regulation 88 complete current text and exact typed-entry provision still need direct verification",
      "Interpretation of sufficiently identifying alternative data in the target workflow",
      "Interaction of 2026 statute with Regulation 88, special laws and contract",
      "Exact electronic-signature assurance required per document and recipient"
    ]
  },
  "relationships": [
    {
      "targetId": "ua.primary-document.authentication.general.2026-04-01",
      "relation": "explained-by",
      "maturity": "reference"
    }
  ],
  "history": [
    {
      "at": "2026-10-04",
      "actor": "parent delegated Ukraine official-source researcher",
      "note": "Delegated official-source research received; Ukrainian tax expert review pending; no filing approval."
    }
  ],
  "uncertainty": "Conditional exception, not a universal signature/handwriting waiver. Full Regulation 88 review incomplete; interpretation and expert review pending.",
  "provenance": {
    "file": "ua-taxforms.research.json",
    "sha256": "de14827ec0d2f8bffd64595993a32ddfa5b40c74a0264c39e0c844147d5e491a",
    "providedBy": "parent delegated Ukraine official-source researcher",
    "receivedAt": "2026-10-04",
    "independentlyRefetchedByBuilder": false,
    "localArtifactDownload": "First archive URL returned HTTP 403 on 2026-10-04; no artifact bytes ingested",
    "status": "draft-research-input"
  },
  "claimClass": "law",
  "applicability": "Accounting primary documents of enterprises covered by Law 996 Art. 2. Do not automatically apply its complete scope to every sole proprietor. Exclusions: tax return signing; tax-invoice registration; banking/cash special forms; special-sector documents; contract-specific form obligations"
}