@prefix dcterms: <http://purl.org/dc/terms/> .
@prefix schema: <https://schema.org/> .

<https://data.eduarddeboer.com/entity/creative_work/fsc_ra_ukr_mitigation_r026> a schema:CreativeWork ;
    dcterms:source <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
    schema:about <https://data.eduarddeboer.com/entity/country/oekraine>,
        <https://data.eduarddeboer.com/entity/creative_work/fsc_pro_60_006b_v2_0_indicator_07>,
        <https://data.eduarddeboer.com/entity/creative_work/fsc_ra_ukr_risk_07> ;
    schema:additionalProperty [ a schema:PropertyValue ;
            schema:propertyID "FSC risk indicator" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "07. Legal requirements for payment of value-added taxes and/or other sales taxes are complied with." ],
        [ a schema:PropertyValue ;
            schema:propertyID "Risk conclusion" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "Non-negligible risk" ],
        [ a schema:PropertyValue ;
            schema:propertyID "Source workbook row" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "26" ],
        [ a schema:PropertyValue ;
            schema:propertyID "Geopolitical scale" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "Ukraine" ],
        [ a schema:PropertyValue ;
            schema:propertyID "Source type" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "1. Government-Controlled Territory of Ukraine (excluding 2 and 3), 2.  Forests Contaminated with Radioactive Substances" ],
        [ a schema:PropertyValue ;
            schema:propertyID "Risk threshold" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "07. 1  Identified laws are not consistently upheld by all entities, are often ignored, are not enforced by relevant authorities, or any combination thereof;" ],
        [ a schema:PropertyValue ;
            schema:propertyID "Description of risk" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "There is a risk of value-added tax non-payment due to the illegal sale of timber or tax underreporting caused by the underestimation of timber quality and quantity." ],
        [ a schema:PropertyValue ;
            schema:propertyID "Type of verifier" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "Document verification" ],
        [ a schema:PropertyValue ;
            schema:propertyID "Mitigation requirement level" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "Recommended" ],
        [ a schema:PropertyValue ;
            schema:propertyID "Associated documents" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "TTN-wood, Timber Sale Contract" ],
        [ a schema:PropertyValue ;
            schema:propertyID "Risk mitigation measure" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value """Ensure internal consistency of transaction documentation relevant for VAT calculation.

Conduct selective cross-checking of Timber Sale Contracts, invoices and waybills (e.g., TTN-wood) to confirm consistency of declared volumes, product specifications and transaction values used as the basis for VAT calculation.""" ] ;
    schema:description "Ensure internal consistency of transaction documentation relevant for VAT calculation. Conduct selective cross-checking of Timber Sale Contracts, invoices and waybills (e.g., TTN-wood) to confirm consistency of declared volumes, product specifications and transaction values used as the basis for VAT calculation."@en,
        "Contextgebonden FSC-mitigatiemaatregel uit FSC-RA-UKR-03-2026 voor indicator 07. De volledige officiële Engelstalige maatregel, risicocontext, verifier en brondocumenten staan hieronder als brongebonden feiten."@nl ;
    schema:identifier [ a schema:PropertyValue ;
            schema:propertyID "FSC risk indicator" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "07" ],
        [ a schema:PropertyValue ;
            schema:propertyID "FSC Risk Mitigation row" ;
            schema:url <https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6> ;
            schema:value "FSC-RA-UKR-03-2026 row 26" ] ;
    schema:isPartOf <https://data.eduarddeboer.com/entity/creative_work/fsc_ra_ukr_03_2026> ;
    schema:keywords "Document verification",
        "FSC",
        "FSC-RA-UKR-03-2026",
        "Risk Assessment",
        "Risk Mitigation",
        "indicator 07" ;
    schema:mentions <https://data.eduarddeboer.com/entity/defined_term/fsc_mitigation_measure>,
        <https://data.eduarddeboer.com/entity/defined_term/fsc_non_negligible_risk>,
        <https://data.eduarddeboer.com/entity/defined_term/fsc_ra_ukr_source_type_government_controlled>,
        <https://data.eduarddeboer.com/entity/defined_term/fsc_ra_ukr_source_type_radioactive> ;
    schema:name "Ukraine: FSC mitigation indicator 07 — row 26"@en,
        "Oekraïne: FSC-mitigatie indicator 07 — rij 26"@nl .