# Oekraïne: FSC-mitigatie indicator 08 — rij 30

> Contextgebonden FSC-mitigatiemaatregel uit FSC-RA-UKR-03-2026 voor indicator 08. De volledige officiële Engelstalige maatregel, risicocontext, verifier en brondocumenten staan hieronder als brongebonden feiten.

## Engelse samenvatting

> Ensure regular tax payment compliance by obtaining and reviewing recent Certificate/Act of Inspection by the State Tax Service, if any, to confirm tax payment compliance. Copy and describe the relevant sections of the acts as evidence of compliance. NOTE: Until the end of martial law, information in the inspection portal is publicly restricted.

- Canonical entity URI: <https://data.eduarddeboer.com/entity/creative_work/fsc_ra_ukr_mitigation_r030>
- Schema.org type: `CreativeWork`

## Trefwoorden

FSC, Risk Assessment, Risk Mitigation, FSC-RA-UKR-03-2026, indicator 08, Document verification

## Kenmerken

- FSC risk indicator: 08. Legal requirements for payment of corporate taxes are complied with, including profit taxes. — [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: 08. 1 Identified laws are not consistently upheld by all entities, are often ignored, are not enforced by relevant authorities, or any combination thereof;, 08. 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 is a risk of non-payment of corporate and income taxes due to illegal sale of timber or underreporting  resulting from the manipulation of timber quantity and quality. — [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: Certificate/Act of Inspection by the State Tax Service — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Risk mitigation measure: Ensure regular tax payment compliance by obtaining and reviewing recent Certificate/Act of Inspection by the State Tax Service, if any, to confirm tax payment compliance. Copy and describe the relevant sections of the acts as evidence of compliance. 

NOTE: Until the end of martial law, information in the inspection portal is publicly restricted. — [bron](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- Source workbook row: 30 — [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 08 — Legal requirements for payment of corporate taxes are complied with, including profit taxes.](<https://data.eduarddeboer.com/doc/creative_work/fsc_pro_60_006b_v2_0_indicator_08.md>) (`about`)
- Over: [Oekraïne: FSC-indicator 08 — non-negligible risk](<https://data.eduarddeboer.com/doc/creative_work/fsc_ra_ukr_risk_08.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 30` — [resolver](<https://open.fsc.org/entities/publication/a533341e-02c5-41b6-81d0-620e826310e6>)
- FSC risk indicator: `08` — [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 30.

## Andere representaties

- [HTML](<https://data.eduarddeboer.com/doc/creative_work/fsc_ra_ukr_mitigation_r030.html>)
- [Schema.org JSON-LD](<https://data.eduarddeboer.com/doc/creative_work/fsc_ra_ukr_mitigation_r030.jsonld>)
- [Volledig RDF JSON-LD](<https://data.eduarddeboer.com/doc/creative_work/fsc_ra_ukr_mitigation_r030.rdf.jsonld>)
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