# Oekraïne: FSC-mitigatie indicator 06 — rij 20

> Contextgebonden FSC-mitigatiemaatregel uit FSC-RA-UKR-03-2026 voor indicator 06. De volledige officiële Engelstalige maatregel, risicocontext, verifier en brondocumenten staan hieronder als brongebonden feiten.

## Engelse samenvatting

> Ensure that all land and forest rent tax obligations are met and verifiable, and comply with legal requirements by reviewing and retaining tax returns for land and forest taxes (Annual Land Tax Declaration, Rent Declaration (Forest Use) to verify timely reporting and correctness of tax calculations.

- Canonical entity URI: <https://data.eduarddeboer.com/entity/creative_work/fsc_ra_ukr_mitigation_r020>
- Schema.org type: `CreativeWork`

## Trefwoorden

FSC, Risk Assessment, Risk Mitigation, FSC-RA-UKR-03-2026, indicator 06, Document verification

## Kenmerken

- FSC risk indicator: 06. Legal requirements for payment of royalties, land/area taxes and fees are complied with. — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Risk conclusion: Non-negligible risk — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Geopolitical scale: Ukraine — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Source type: 1. Government-Controlled Territory of Ukraine (excluding 2 and 3), 2.  Forests Contaminated with Radioactive Substances — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Risk threshold: 06. 1. Identified laws are not consistently upheld by all entities, are often ignored, are not enforced by relevant authorities, or any combination thereof;, 06. 2.  Violations of identified laws are not efficiently followed up on by the relevant entities; — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Description of risk: There are cases of non-payment of rent due to illegal logging and underreporting of rent. — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Type of verifier: Document verification — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Mitigation requirement level: Recommended — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Associated documents: Annual Land Tax Declaration, Rent Declaration (Forest Use) — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Risk mitigation measure: Ensure that all land and forest rent  tax obligations are met and verifiable, and comply with legal requirements by reviewing and retaining tax returns for land and forest taxes (Annual Land Tax Declaration, Rent Declaration (Forest Use) to verify timely reporting and correctness of tax calculations. — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Source workbook row: 20 — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)

## Relaties

- Onderdeel van: [FSC Risk Assessment voor Oekraïne — 3-0](<https://data.eduarddeboer.com/doc/creative_work/fsc_ra_ukr_03_2026.md>) (`isPartOf`)
- Over: [Oekraïne](<https://data.eduarddeboer.com/doc/country/oekraine.md>) (`about`)
- Over: [FSC Risk Assessment indicator 06 — Legal requirements for payment of royalties, land/area taxes and fees are complied with.](<https://data.eduarddeboer.com/doc/creative_work/fsc_pro_60_006b_v2_0_indicator_06.md>) (`about`)
- Over: [Oekraïne: FSC-indicator 06 — non-negligible risk](<https://data.eduarddeboer.com/doc/creative_work/fsc_ra_ukr_risk_06.md>) (`about`)
- Vermeldt: [Mitigation measure onder het FSC Risk Assessment Framework](<https://data.eduarddeboer.com/doc/defined_term/fsc_mitigation_measure.md>) (`mentions`)
- Vermeldt: [Non-negligible risk onder het FSC Risk Assessment Framework](<https://data.eduarddeboer.com/doc/defined_term/fsc_non_negligible_risk.md>) (`mentions`)
- Vermeldt: [Government-Controlled Territory of Ukraine (excluding radioactive/explosive source types) — FSC Risk Assessment Oekraïne](<https://data.eduarddeboer.com/doc/defined_term/fsc_ra_ukr_source_type_government_controlled.md>) (`mentions`)
- Vermeldt: [Forests Contaminated with Radioactive Substances — FSC Risk Assessment Oekraïne](<https://data.eduarddeboer.com/doc/defined_term/fsc_ra_ukr_source_type_radioactive.md>) (`mentions`)

## Identificaties

- FSC Risk Mitigation row: `FSC-RA-UKR-03-2026 row 20` — [resolver](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- FSC risk indicator: `06` — [resolver](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)

## Bronnen

- [Bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>): Official FSC Risk Assessment FSC-RA-UKR-03-2026; Risk Mitigation worksheet row 20.

## Andere representaties

- [HTML](<https://data.eduarddeboer.com/doc/creative_work/fsc_ra_ukr_mitigation_r020.html>)
- [Schema.org JSON-LD](<https://data.eduarddeboer.com/doc/creative_work/fsc_ra_ukr_mitigation_r020.jsonld>)
- [Volledig RDF JSON-LD](<https://data.eduarddeboer.com/doc/creative_work/fsc_ra_ukr_mitigation_r020.rdf.jsonld>)
- [Turtle](<https://data.eduarddeboer.com/doc/creative_work/fsc_ra_ukr_mitigation_r020.ttl>)