{
  "id": "ua.taxform.vat-return.legal-entity.J0200126.explainer",
  "kind": "explainer",
  "title": "J0200126 · що означає форма",
  "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": "J0200126 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": "J0200126 source evidence",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.vat_effectivity",
      "url": "https://zir.tax.gov.ua/main/bz/view/?id=42026&src=ques",
      "locator": "J0200126 source evidence",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src.vat_release",
      "url": "https://sumy.tax.gov.ua/media-ark/news-ark/841212.html",
      "locator": "J0200126 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 legal-entity monthly return separates VAT liabilities, tax credit, and settlement. Row 16.1 carries the previous return’s row 21. The annotated PDF provides XML field labels. XSD validation alone cannot establish entitlement to input credit or refunds, legal correctness, signature validity or filing acceptance.",
    "unknowns": [
      "First online publication date of exact schema bytes",
      "All tax timing/credit/refund rules and conditional attachments",
      "Special cases, corrections and wartime filing extensions",
      "DPS transport/signature/receipt conformance"
    ],
    "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."
    }
  },
  "relationships": [
    {
      "targetId": "ua.taxform.vat-return.legal-entity.J0200126",
      "relation": "explains",
      "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"
  }
}