{
  "id": "ua.taxform.fop-single-tax.quarterly.F0103309.explainer",
  "kind": "explainer",
  "title": "F0103309 · що означає форма",
  "jurisdiction": "UA",
  "language": "uk",
  "version": "toolkitknowledge.ua.2026-10-04",
  "publication": "draft",
  "evidence": "source-checked",
  "implementation": "proposed",
  "effective": {
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    "to": null,
    "checkedAt": "2026-10-04"
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      "locator": "F0103309 source evidence",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.asset_index",
      "url": "https://tax.gov.ua/elektronna-zvitnist/platnikam-podatkiv-pro/informatsiyno-analitichne-za/reestr-elektronnih-form-po/reestr-form/",
      "locator": "F0103309 source evidence",
      "checkedAt": "2026-10-04"
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      "locator": "F0103309 source evidence",
      "checkedAt": "2026-10-04"
    },
    {
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      "url": "https://lv.tax.gov.ua/media-ark/news-ark/889203.html",
      "locator": "F0103309 source evidence",
      "checkedAt": "2026-10-04"
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      "locator": "F0103309 source evidence",
      "checkedAt": "2026-10-04"
    }
  ],
  "rights": {
    "status": "unknown",
    "note": "Official evidence metadata only. Public download access does not establish redistribution rights."
  },
  "content": {
    "summary": "This quarterly electronic variant is listed for group-3 individual entrepreneurs. It contains taxpayer, reporting-period, income and military-levy sections. The official annotated PDF connects visible fields to XML names. The schema checks shape and types; it does not establish eligibility, tax treatment, attachment necessity or successful acceptance.",
    "unknowns": [
      "First online publication date of these exact bytes",
      "Complete business validations and rounding conventions",
      "Wartime, special-case and historic correction rules",
      "DPS transport/signature/receipt conformance"
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      "expert_status": "pending_ukrainian_tax_expert",
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      "observed_on": "2026-10-04",
      "scope": "Evidence fixtures; not personalized filing advice; no submission or signatures."
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      "relation": "explains",
      "maturity": "reference"
    }
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  "history": [
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      "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."
    }
  ],
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    "localArtifactDownload": "First archive URL returned HTTP 403 on 2026-10-04; no artifact bytes ingested",
    "status": "draft-research-input"
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}