{
  "id": "ua.taxform.fop-single-tax.quarterly",
  "kind": "reporting-form",
  "title": "Податкова декларація платника єдиного податку – фізичної особи – підприємця (3 група – квартальна)",
  "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.registry",
      "url": "https://tax.gov.ua/data/material/000/006/58768/Forms_deklar.htm",
      "locator": "F0103309 registry / effectivity / release 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 registry / effectivity / release evidence",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.single_tax_order",
      "url": "https://tax.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/nakazi/79404.html",
      "locator": "F0103309 registry / effectivity / release evidence",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.single_tax_notice",
      "url": "https://lv.tax.gov.ua/media-ark/news-ark/889203.html",
      "locator": "F0103309 registry / effectivity / release evidence",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.single_tax_release",
      "url": "https://dp.tax.gov.ua/media-ark/news-ark/print-884556.html",
      "locator": "F0103309 registry / effectivity / release evidence",
      "checkedAt": "2026-10-04"
    }
  ],
  "rights": {
    "status": "unknown",
    "note": "Official evidence metadata only. Public download access does not establish redistribution rights."
  },
  "content": {
    "form_identifier": "F0103309",
    "human_explainer": "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.",
    "applicability": {
      "entity_type": "individual_entrepreneur",
      "tax_regime": "single_tax",
      "group": 3,
      "standard_reporting_periods": [
        "Q1",
        "half_year",
        "nine_months",
        "year"
      ],
      "out_of_scope": [
        "group-1/2 annual F0103407",
        "liquidation or transition scenarios",
        "reference-only filings",
        "previous-version corrections",
        "determining eligibility or exemptions"
      ]
    },
    "filing_cadence": {
      "frequency": "quarterly, cumulative reporting periods",
      "baseline_registry_deadline": "40 calendar days after reporting period end",
      "legal_deadline_exceptions_implemented": false,
      "source": "src.registry"
    },
    "review": {
      "evidence_status": "official_source_verified",
      "expert_status": "pending_ukrainian_tax_expert",
      "filing_ready": false,
      "observed_on": "2026-10-04",
      "scope": "Evidence fixtures; not personalized filing advice; no submission or signatures."
    },
    "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"
    ]
  },
  "relationships": [
    {
      "targetId": "ua.taxform.fop-single-tax.quarterly.F0103309",
      "relation": "has-version",
      "maturity": "reference"
    },
    {
      "targetId": "ua.taxform.fop-single-tax.quarterly.F0103309.explainer",
      "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": "Research evidence only; applicability_unknown without taxpayer facts; expert review and filing conformance 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"
  }
}