Albania Annual Individual Income Declaration (Form D1)

Candidate selection

GOV-4300 ("GovSchema Standard Research"). The GOV-4271 cycle (opening Zambia as the registry's 77th jurisdiction) had scouted Albania in parallel and banked it as disclosed, STRONG open backlog for a future new-jurisdiction cycle: the DPT's "Deklarata Individuale Vjetore e të Ardhurave" (Form D1), described as "a genuine text-layer, non-fillable printable PDF with ~35-40 numbered boxes plus its own field-by-field completion guide." DMV, Business Formation, Visa, Passport, and National ID were all separately confirmed by that same cycle to route exclusively through the login-gated e-Albania SSO portal or in-person kiosks, with no statically reachable form document — this cycle re-confirmed those five verticals remain unauthored backlog, not re-screened from scratch.

Reaching the live source — a disclosed, non-standard provenance chain

Unlike this registry's usual pattern (a government-hosted PDF fetched directly, unauthenticated), Form D1 required a more involved chain to reach a genuine field-by-field specimen, disclosed here in full:

1. tatime.gov.al's own informational pages (/c/3/10/652/deklarata-individuale-vjetore-e-te-ardhurave and /c/3/10/16/formulari-i-deklarimit) were fetched directly, unauthenticated (HTTP 200, no login/CAPTCHA/WAF gate) — both are prose guidance pages, and both state filing is done exclusively through DPT's e-filing portal ("Deklarimi bëhet në rrugë elektronike"), with no attached static blank-form PDF on either page.
2. Two DPT-hosted PDFs were found and fetched directly from tatime.gov.al/shkarko.php (id=11427, "Deklarimi vjetor individual i të ardhurave.pdf", 315,258 bytes; id=1432, "Deklarimi individual i të ardhurave.pdf", 122,568 bytes) — both HTTP 200, genuine native PDFs (%PDF-1.5 / %PDF-1.4), but both are prose explanatory brochures (who must file, deductible-expense rules, the employment-tax bracket schedule, correction procedure) that reference box numbers (e.g. "kutinë 4", "kutinë 22") without ever printing the form's own boxes/labels — i.e. guidance documents, not the form itself.
3. A search-engine-indexed tatime.gov.al/shkarko.php?id=8925 link (titled "UDHEZIM Nr.5, datë 30.01.2006 PËR TATIMIN MBI TE...", the ministerial instruction that originally established Form D1's template) was attempted directly this cycle and returned HTTP 200 with 0 bytes — the specific numeric file ID is stale/broken as of this cycle, evidently reassigned or removed in a site reorganization since being indexed; not a login/CAPTCHA/ WAF gate.
4. A complete specimen of the blank Form D1 (all three pages) plus its own 4-page completion guide was found hosted, unauthenticated, at alprofitconsult.al (an Albanian tax-advisory firm), fetched directly: HTTP 200, Content-Type: application/pdf, 844,557 bytes, Last-Modified: Sun, 09 Oct 2022 18:00:31 GMT, %PDF-1.5 at byte 0 — a genuine native (searchable-text) PDF, confirmed by clean pdfjs-dist text-layer extraction across all 7 pages. This firm is not a government entity; the file is used here as the sourcing basis for this schema's field layout because no equivalent static file could be reached directly from tatime.gov.al itself this cycle (see finding 3 above).

Cross-corroboration of the specimen against a live government source

Because the specimen is third-party-hosted and dated 2022 (predating Albania's Law No. 29/2023 "Për tatimin mbi të ardhurat", effective 2024-01-01, which overhauled the personal income tax framework), this cycle specifically checked whether the specimen's box numbering is still current:

• The id=11427 PDF — the same government-hosted brochure already disclosed in finding 2 above, re-fetched fresh this cycle (2026-07-22, HTTP 200, byte-identical at 315,258 bytes) — states in its own prose: the tax withheld by an employer is compared against "shënuar në kutinë 4" (the amount noted in box 4) and "shënuar në kutinë 22" (the amount noted in box 22) of the declaration. Both box numbers match this schema's own sourceRefs for box 4 (excluded, a rate-table computation — see below) and box 22 (employmentIncomeTaxWithheld) exactly, in the specimen's own layout — confirmation from a currently-live, government-hosted document that the specimen's box numbering has not changed. This is the same file already counted in finding 2, not a second, independent source: tatime.gov.al's prose guidance pages themselves (cited in finding 1, /c/3/10/652/deklarata-individuale-vjetore-e-te-ardhurave and /c/3/10/16/formulari-i-deklarimit) contain zero box-number references when re-fetched fresh this cycle.
• Public reporting on Law No. 29/2023's rollout (checked this cycle) states that for the 2024 filing year — the first under the new law — "the declaration will use the existing model format," corroborating that the box layout survived the broader legal overhaul.

This is disclosed as a genuine, non-ideal provenance chain (a private firm's specimen, corroborated by a directly government-hosted guidance PDF rather than a byte-identical government-hosted copy of the form itself) rather than presented as equivalent to this registry's usual direct-government-PDF sourcing. status remains draft and nextReviewBy is set to 3 months (rather than this registry's more typical 6) to reflect the elevated staleness risk.

Extraction method

Extracted with pdfjs-dist (vendored from an existing session scratch install at /tmp/node_modules, CommonJS build at legacy/build/pdf.js), reading each text item's raw string and its transform x/y position across all 7 pages, to resolve cases where the form's own two-column/table layout causes pdfjs-dist's default reading order to interleave unrelated lines (e.g. box numbers 22-36 are each printed twice — once inline, once repeated in a right-margin column — and the marital/household-status checkbox row's six options wrap one option, "I/E martuar me fëmijë", across two stacked text lines at the same x-position). Position-based re-extraction confirmed every box's exact reading order and label text with no ambiguity remaining.

Document structure

The 3-page form (footer-stamped "Udhëzim Nr. 5, datë 30.01.2006" on every page) covers, in order: page 1, a top-level "Corrective declaration" checkbox and Tax Period field, then Section A's residency checkboxes and identifying-data boxes (1)-(12); page 2, Section A's remaining boxes (13)-(17) plus a per-page declarant name/date/signature footer, then Section B's header and gross-income/deductible-expense/computed-tax boxes [3]-[21]; page 3, Section B's tax-already-paid boxes [22]-[36] plus a repeat of the per-page declarant footer. Pages 4-7 are the form's own printed completion guide, itself numbered to match the form's boxes, used here to resolve several fields' required/optional status and box-12/16 ownership-detail scoping.

Scope and box-numbering note

Section A uses parenthetical numbering, (1) through (17); the two residency checkboxes at the top of Section A are themselves printed in bracket style, [3] and [4] — a genuine numbering collision with Section B's own independent bracket numbering, [3] through [36], which starts over from 3 for Section B's gross-income lines. This schema disambiguates the two: Section A's [3]/[4] become the single field isResidentInAlbania; Section B's own [3] onward are modelled as employmentIncomeGross etc., each sourceRef-tagged with its own Section (A or B) to keep the two box-3/box-4 pairs unambiguous.

Models 54 fields[] across 7 steps (Declaration Type and Tax Period; Identifying Data; Additional Individual Data; Gross Income; Deductible Expenses; Taxes Paid During the Tax Period; Declaration). No edition axis is used: the form's own "Tax Period (year)" is a single blank on an otherwise undated generic template, matching this registry's existing zm/zra/individual-income-tax-return/kz/kgd/*/ua/dps/* tax-return precedent of modelling the filing year as an ordinary data field rather than a schema edition.

Disclosed findings and interpretation choices

1. Box 4 ("Tatimi i llogaritur mbi pagat dhe shpërblimet e punësimit") is excluded from fields[], even though it carries no printed "kutia X + kutia Y" formula the way box 15/18/21/34 do. The form's own completion guide states this box is computed by the declarant from a progressive monthly tax-bracket schedule (0%/13%/23%, printed in the guide itself) and then annually summed into one figure — the same class of rate-table computation this registry has already excluded elsewhere (e.g. zm/zra/individual-income-tax-return's box 9, "Tax on employment income Before Tax Credit"), per GSP-0013 §7.
2. isCorrectiveDeclaration is modelled from a single printed checkbox, not a pair: the form prints only "Vendos 'X' në kutinë e duhur nëse nuk po dorëzon për herë të parë... KORRIGJUESE" (tick if this is not your first submission for this filing period), with no separate "Original" box. true means the box is ticked (a corrective/amended filing); the absence of a printed "Original" counterpart is disclosed rather than a second field invented for it.
3. isResidentInAlbania collapses Section A's own two mutually exclusive checkboxes ("[3] REZIDENT NË REPUBLIKËN E SHQIPËRISË" / "[4] JOREZIDENT NË REPUBLIKËN E SHQIPËRISË") into one boolean, matching this registry's established two-checkbox-to-one-boolean convention (e.g. zm/zra/individual-income-tax-return's isAmendedReturn).
4. declarantStatus's six enum options were confirmed via x/y position re-extraction, since one option ("I/E martuar me fëmijë", married with children) wraps across two stacked text lines at the same x-coordinate and is otherwise interleaved with the other five single-line options in pdfjs-dist's default reading order.
5. Box 12 and box 16's owner name/address fields use different requiredWhen treatments, disclosed as a deliberate asymmetry: mainResidenceOwnership (box 11) is modelled required: true (a question Section A always asks, unconditionally), so ownerName/ownerAddress (box 12) safely use requiredWhen { field: mainResidenceOwnership, notEquals: "OWNED" } — the gating field is guaranteed present. Box 15 ("Të dhëna mbi pronësinë e banesës ku jeton") and box 16's owner name/address, by contrast, sit under a section header that only applies "NËSE ËSHTË E NDRYSHME" (if different from the identifying address) with no printed boolean signal of its own; rather than invent an unprinted eligibility gate for an implicitly-conditional section (which this registry does do elsewhere, e.g. zm/dnrpc/passport-application, but only where the form's own notes explicitly name the gating criterion) and then need to gate box 16 on box 15 — an optional, possibly-absent field, the exact anti-pattern this registry has previously flagged (notEquals against an optional/absent field) — box 15 and box 16's fields are instead all modelled bare-optional with no requiredWhen, disclosed here rather than silently normalized to match box 11/12's pattern.
6. Box 17 ("Persona nën kujdestarinë e deklaruesit") is modelled as two bare-optional non-negative integers (dependentsWithinFamilyCount, otherDependentsCount), since the form prints only two blank count cells with no further breakdown.
7. Declaration block (declarantFullName/declarationDate/ declarantSignature) is modelled required: true even though the form prints no explicit "will not be accepted unless signed" disclaimer (unlike zm/zra/individual-income-tax-return's equivalent field, which does cite such a disclaimer) — disclosed as a standard-practice interpretation for a legal declaration's own signature block, not a directly-quoted requirement.
8. Every Section B income/deduction/tax-paid line is modelled bare-optional (minimum: 0 where applicable, no minimum on any field that could be negative — none are, unlike zm/zra's profitLossForYear), since a given taxpayer will not have all income categories in a given year; only the declaration block and Section A's core identifying questions are required: true.
9. Excluded as official-use-only fields, not applicant-supplied data: the "Numri i Vendosjes së Dokumentit (NVD)" header field, explicitly printed "(Vetëm për përdorim zyrtar)" (for official use only); and "Numri Serial", which the form's own completion guide states "përdoret nga Drejtoria Rajonale Tatimore (organi tatimor)" (used by the regional tax directorate) to track the specific document, not a value the taxpayer originates.

Conformance

3 valid mock scenarios — valid-resident-single-employer (a resident, single-employer individual with only Section A identifying data and the declaration block populated, no Section B income); valid-multi-income-and-deductions (a resident individual populating a broad mix of Section B gross-income, deductible-expense, and tax-paid lines, plus a non-owned main residence exercising box 12's requiredWhen); and valid-corrective-non-resident (a non-resident, corrective declaration exercising isCorrectiveDeclaration and isResidentInAlbania: false) — plus 9 mutation-control fixtures (one missing statically-required field from each of taxPeriodYear, isResidentInAlbania, firstName, lastName, personalIdNumber, declarantStatus, declarantFullName, declarationDate, declarantSignature) and an unknown-field-rejected fixture are committed under conformance/al/dpt/individual-annual-income-declaration/1.0.0/.

An ephemeral, from-scratch conformance checker (deriving required/ requiredWhen rules directly from this schema's own fields[], discarded after use, not committed) ran all 13 fixtures: all 3 valid scenarios at 0 errors, all 9 mutation controls each raising exactly 1 error, the unknown-field-rejected fixture raising exactly 1 error, and confirmed every requiredWhen field reference resolves to a real field name (0 dangling references). Validated clean with node tools/validate.mjs and node tools/validate-ajv.mjs, individually and as part of the full registry run.