{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob",
  "version": "1.0.0",
  "title": "Czech Republic Personal Income Tax Return (Přiznání k dani z příjmů fyzických osob) — Employment/Pension Filer",
  "description": "The Czech Republic's annual personal income tax return, \"Přiznání k dani z příjmů fyzických osob\" (form 25 5405, MFin 5405), filed under zákon č. 586/1992 Sb., o daních z příjmů, by every individual taxpayer with income subject to Czech personal income tax. This schema is deliberately bounded to the single most common filer profile — a taxpayer with employment/pension income (§6 zákona) and, optionally, untaxed-at-source capital income (§8 zákona) — and models the base four-page return in full: the tax-office header and DAP-type identification, the taxpayer's own identity and residence-address blocks, non-resident/related-party declarations, the §6/§8 partial tax base lines, the non-taxable-base deductions (donations, mortgage interest, pension/life/long-term-investment/long-term-care insurance), the spouse and dependent-child tax credits, the amended-return (dodatečné DAP) last-known-tax lines, the tax-payment/withholding lines, the page-4 overpayment refund request, and the filing/signature block. It deliberately does NOT model: Příloha č. 1 (self-employment income, §7 zákona), Příloha č. 2 (rental and other income, §9/§10 zákona), Příloha č. 3 (foreign-source income tax computation, §38f zákona), Příloha č. 4 (separate tax base, §16a zákona), the accounting-statement attachment for taxpayers who keep double-entry books, or any pure arithmetic line that is a computed sum/difference of other fields already captured here (e.g. dílčí základ daně, základ daně, daň celkem, zbývá doplatit) — an agent consuming this schema is expected to derive those per the form's own printed formulas, reproduced in this document's field descriptions and VERIFICATION.md where relevant. It does not submit the return; the live source (financnisprava.gov.cz / www.mojedane.cz) is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of the Czech Republic, the Ministerstvo financí, or the Finanční správa České republiky.",
  "status": "draft",
  "jurisdiction": {
    "country": "CZ",
    "level": "national"
  },
  "authority": {
    "name": "Ministerstvo financí",
    "abbreviation": "MFin",
    "url": "https://www.mfcr.cz",
    "operatedBy": {
      "name": "Finanční správa České republiky",
      "abbreviation": "FS ČR",
      "url": "https://financnisprava.gov.cz",
      "basis": "zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů (the return's own printed legal basis); zákon č. 456/2011 Sb., o Finanční správě České republiky, ve znění pozdějších předpisů (§13, territorial-workplace assignment referenced in the form's own instructions)"
    }
  },
  "process": {
    "type": "filing",
    "language": "cs-CZ"
  },
  "source": {
    "url": "https://financnisprava.gov.cz/assets/tiskopisy/5405_30.pdf",
    "retrievedAt": "2026-07-08",
    "documentRef": "25 5405 MFin 5405 - vzor č. 30 — PŘIZNÁNÍ k dani z příjmů fyzických osob podle zákona č. 586/1992 Sb. (4-page base return, tax year 2026 edition), read together with its own field-by-field instructions 25 5405/1 MFin 5405/1 - vzor č. 34 — POKYNY k vyplnění přiznání k dani z příjmů fyzických osob, at https://financnisprava.gov.cz/assets/tiskopisy/5405-1_34.pdf"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-08",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-08",
    "notes": "GOV-1826: GovSchema Standard Research cycle. Closes the Czech Republic's Taxes gap, a candidate GOV-1819 (the prior CZ cycle) had explicitly flagged as a genuine, strong, unauthenticated candidate — 'a base return and four annexes' — but set aside for a smaller-scoped visa document that cycle. Both the base return (5405_30.pdf, 678,252 bytes, 4 pages) and its instructions (5405-1_34.pdf, 222,475 bytes, 4 pages) were fetched fresh this cycle directly from financnisprava.gov.cz's own 'Daňové tiskopisy' listing page (HTTP 200, no login/CAPTCHA/WAF gate). pdfjs-dist extraction found zero Widget annotations across both documents — a flat print/reference facsimile, not a fillable AcroForm PDF (the return is filed either on paper in block capitals or electronically via the authenticated www.mojedane.cz portal, per the instructions' own 'Postup při vyplnění DAP' preamble) — so every field below was read from the base return's own printed, numbered lines (ř. 01 through ř. 91, plus the unnumbered page-4 overpayment-refund and signature blocks) and cross-checked line-by-line against the instructions document's own 'K 1. oddílu' through 'K 7. oddílu' explanatory sections, which restate every line's purpose, its statutory basis, and (for the fixed-amount personal/spouse/disability credits) the exact current-year Kč figures quoted directly into this schema's field descriptions. Scope was bounded to the base return's own directly-printed lines, excluding every line that only carries a value transferred in from Příloha č. 1-4 (self-employment, rental/other, foreign-source, and separate-tax-base income, respectively — each a distinct, larger, unauthenticated PDF at financnisprava.gov.cz's own 'Daňové tiskopisy' page, left as open backlog candidates for a future cycle) and every pure computed arithmetic line (e.g. ř. 34, 36, 41, 42, 45, 54-58, 60, 70, 71, 73-77, 79, 80, 82, 83, 91), consistent with this registry's established treatment of computed totals in other jurisdictions' income-tax schemas (e.g. pt/at/declaracao-rendimentos-irs-modelo-3, cl/sii/formulario-22). See VERIFICATION.md for the full line-by-line source mapping and every disclosed scope decision."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-08"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxOfficeName",
      "label": "Finančnímu úřadu pro / Specializovanému finančnímu úřadu",
      "type": "string",
      "required": true,
      "description": "The remaining part of the official name of the locally competent tax office (správce daně) in whose territorial district the taxpayer has their residence address at the time of filing.",
      "sourceRef": "Form header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "territorialWorkplace",
      "label": "Územní pracoviště v, ve, pro",
      "type": "string",
      "required": true,
      "description": "The territorial workplace (územní pracoviště) where the taxpayer's income-tax file is held, per §13 of zákon č. 456/2011 Sb., o Finanční správě České republiky.",
      "sourceRef": "Form header",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "taxIdentificationNumber",
      "label": "Daňové identifikační číslo (DIČ)",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Fill in only if a DIČ has been assigned. If not, use birthNumber instead; if the taxpayer has neither a DIČ nor a Czech birth number, the locally competent tax office assigns a 'vlastní číslo plátce' (VČP) to use here instead.",
      "sourceRef": "ř. 01",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "birthNumber",
      "label": "Rodné číslo",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "The taxpayer's Czech birth number (rodné číslo), used only if no DIČ has been assigned. Taxpayers with no Czech birth number at all give their date of birth (DD.MM.RRRR) here instead, but only on a paper filing.",
      "sourceRef": "ř. 02",
      "validation": {
        "maxLength": 11
      }
    },
    {
      "name": "dapType",
      "label": "DAP",
      "type": "enum",
      "required": true,
      "description": "Type of return being filed. 'radne' (řádné) is an ordinary first-time return; 'opravne' (opravné) corrects a řádné DAP already filed before the ordinary filing deadline (both boxes are checked together in that case); 'dodatecne' (dodatečné) is filed after the ordinary deadline once the taxpayer discovers their tax/loss should have been higher or lower than declared or assessed; 'opravne-dodatecne' corrects a dodatečné DAP before the dodatečné filing deadline (both boxes checked together).",
      "sourceRef": "ř. 03",
      "validation": {
        "enum": [
          "radne",
          "opravne",
          "dodatecne",
          "opravne-dodatecne"
        ]
      }
    },
    {
      "name": "additionalReturnReasonsDiscoveredDate",
      "label": "Důvody pro podání dodatečného DAP zjištěny dne",
      "type": "date",
      "required": false,
      "description": "The date the taxpayer discovered the grounds for filing a dodatečné DAP, per §141 daňového řádu.",
      "sourceRef": "Form header",
      "requiredWhen": {
        "field": "dapType",
        "in": [
          "dodatecne",
          "opravne-dodatecne"
        ]
      }
    },
    {
      "name": "taxTypeDistinctionCode",
      "label": "Kód rozlišení typu DAP",
      "type": "enum",
      "required": false,
      "description": "Selected only in the special filing scenarios listed in §239b, §239c, and §244 daňového řádu: A = within 30 days of a bankruptcy ruling taking effect; B = within 15 days of submitting a final report; G = insolvency, for a preceding tax period not yet filed; I = death, for the part-period ending on the day before death or a preceding unfiled period; N = within 30 days of the end of probate proceedings; O = within 15 days of submitting the liquidation-estate realization report.",
      "sourceRef": "ř. 04",
      "validation": {
        "enum": [
          "A",
          "B",
          "G",
          "I",
          "N",
          "O"
        ]
      }
    },
    {
      "name": "taxTypeDistinctionEventDate",
      "label": "Kód rozlišení typu DAP — datum",
      "type": "date",
      "required": false,
      "description": "The date the triggering event (bankruptcy ruling, final report, death, end of probate, etc.) occurred, corresponding to the selected taxTypeDistinctionCode.",
      "sourceRef": "ř. 04"
    },
    {
      "name": "filedByTaxAdvisor",
      "label": "DAP podává poradce na základě plné moci k zastupování",
      "type": "boolean",
      "required": true,
      "sourceRef": "ř. 05"
    },
    {
      "name": "auditorVerificationRequired",
      "label": "Zákonná povinnost ověření účetní závěrky auditorem",
      "type": "boolean",
      "required": true,
      "sourceRef": "ř. 05a"
    },
    {
      "name": "taxYear",
      "label": "Zdaňovací období (kalendářní rok)",
      "type": "integer",
      "required": true,
      "sourceRef": "Form header",
      "validation": {
        "minimum": 2000,
        "maximum": 2100
      }
    },
    {
      "name": "partialPeriodFrom",
      "label": "Zdaňovací období — část od",
      "type": "date",
      "required": false,
      "description": "Only completed when filing for part of the calendar year (e.g. under a taxTypeDistinctionCode scenario such as death or bankruptcy).",
      "sourceRef": "Form header"
    },
    {
      "name": "partialPeriodTo",
      "label": "Zdaňovací období — část do",
      "type": "date",
      "required": false,
      "sourceRef": "Form header"
    },
    {
      "name": "surname",
      "label": "Příjmení",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "ř. 06",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "birthSurname",
      "label": "Rodné příjmení",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "ř. 07",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "firstNames",
      "label": "Jméno(-a)",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "ř. 08",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "title",
      "label": "Titul",
      "type": "string",
      "required": false,
      "sourceRef": "ř. 09",
      "validation": {
        "maxLength": 50
      }
    },
    {
      "name": "nationality",
      "label": "Státní příslušnost",
      "type": "string",
      "required": true,
      "sourceRef": "ř. 10",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "passportNumber",
      "label": "Číslo pasu",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "Completed only by a tax non-resident (poplatník podle § 2 odst. 3 zákona).",
      "sourceRef": "ř. 11",
      "validation": {
        "maxLength": 30
      }
    },
    {
      "name": "residenceMunicipality",
      "label": "Adresa místa pobytu v den podání DAP — obec",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "ř. 12",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "residenceStreet",
      "label": "Adresa místa pobytu v den podání DAP — ulice / část obce",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "ř. 13",
      "validation": {
        "maxLength": 150
      }
    },
    {
      "name": "residenceHouseNumber",
      "label": "Adresa místa pobytu v den podání DAP — číslo popisné/orientační",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "Format: číslo popisné lomeno číslo orientační (e.g. 123/4a).",
      "sourceRef": "ř. 14",
      "validation": {
        "maxLength": 30
      }
    },
    {
      "name": "residencePostalCode",
      "label": "Adresa místa pobytu v den podání DAP — PSČ",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "ř. 15",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "residencePhone",
      "label": "Telefon / mobilní telefon",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "ř. 16",
      "validation": {
        "maxLength": 30
      }
    },
    {
      "name": "residenceEmail",
      "label": "E-mail",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "ř. 17",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "residenceCountry",
      "label": "Adresa místa pobytu v den podání DAP — stát",
      "type": "string",
      "required": true,
      "sourceRef": "ř. 18",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "yearEndMunicipality",
      "label": "Adresa místa pobytu k poslednímu dni kalendářního roku — obec",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Completed only if the residence address on 31 December of the tax year differs from residenceMunicipality/Street/HouseNumber/PostalCode (the address on the day of filing).",
      "sourceRef": "ř. 19",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "yearEndStreet",
      "label": "Adresa místa pobytu k poslednímu dni kalendářního roku — ulice / část obce",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "ř. 20",
      "validation": {
        "maxLength": 150
      }
    },
    {
      "name": "yearEndHouseNumber",
      "label": "Adresa místa pobytu k poslednímu dni kalendářního roku — číslo popisné/orientační",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "ř. 21",
      "validation": {
        "maxLength": 30
      }
    },
    {
      "name": "yearEndPostalCode",
      "label": "Adresa místa pobytu k poslednímu dni kalendářního roku — PSČ",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "ř. 22",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "usualStayMunicipality",
      "label": "Adresa místa pobytu na území ČR, kde se poplatník obvykle zdržoval — obec",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Completed only by a taxpayer with no bydliště (trvalý pobyt) in the Czech Republic who usually stays there.",
      "sourceRef": "ř. 23",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "usualStayStreet",
      "label": "Adresa místa pobytu na území ČR, kde se poplatník obvykle zdržoval — ulice / část obce",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "ř. 24",
      "validation": {
        "maxLength": 150
      }
    },
    {
      "name": "usualStayHouseNumber",
      "label": "Adresa místa pobytu na území ČR, kde se poplatník obvykle zdržoval — číslo popisné/orientační",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "ř. 25",
      "validation": {
        "maxLength": 30
      }
    },
    {
      "name": "usualStayPostalCode",
      "label": "Adresa místa pobytu na území ČR, kde se poplatník obvykle zdržoval — PSČ",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "ř. 26",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "usualStayPhone",
      "label": "Adresa místa pobytu na území ČR, kde se poplatník obvykle zdržoval — telefon / mobilní telefon",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "ř. 27",
      "validation": {
        "maxLength": 30
      }
    },
    {
      "name": "usualStayEmail",
      "label": "Adresa místa pobytu na území ČR, kde se poplatník obvykle zdržoval — e-mail",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "ř. 28",
      "validation": {
        "maxLength": 200
      }
    },
    {
      "name": "nonResidentCountryCode",
      "label": "Kód státu (vyplní jen daňový nerezident)",
      "type": "string",
      "required": false,
      "description": "The letter code of the taxpayer's country of tax residence, completed only by a tax non-resident (poplatník podle § 2 odst. 3 zákona) with Czech-source income. The source form does not itself print which code list (e.g. ISO 3166-1 alpha-2) applies, only that the list is published at financnisprava.cz.",
      "sourceRef": "ř. 29",
      "validation": {
        "maxLength": 10
      }
    },
    {
      "name": "worldwideIncomeAmount",
      "label": "Výše celosvětových příjmů (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Completed only by a tax non-resident who is an EU/EEA-member-state resident claiming §15 non-taxable amounts, the §35ba odst. 1 písm. b)-e) tax credits, or the §35c dependent-child allowance: the taxpayer's total worldwide income (Czech-source plus foreign-source), in whole CZK.",
      "sourceRef": "ř. 29a"
    },
    {
      "name": "transactionsWithForeignRelatedParties",
      "label": "Transakce uskutečněné se zahraničními spojenými osobami",
      "type": "boolean",
      "required": true,
      "sourceRef": "ř. 30"
    },
    {
      "name": "totalEmploymentIncome",
      "label": "Úhrn příjmů od všech zaměstnavatelů (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total income from all employers, per §6 zákona, taken from the 'Potvrzení o zdanitelných příjmech ze závislé činnosti' issued by each employer. Include Czech-source and (for a Czech tax resident, poplatník podle § 2 odst. 2 zákona) foreign-source employment income, converted to CZK.",
      "sourceRef": "ř. 31"
    },
    {
      "name": "foreignTaxPaidOnEmploymentIncome",
      "label": "Daň zaplacená v zahraničí podle § 6 odst. 13 zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Foreign tax paid on the foreign-source portion of totalEmploymentIncome, by which a Czech tax resident (poplatník podle § 2 odst. 2 zákona) may reduce that income under §6 odst. 13 zákona.",
      "sourceRef": "ř. 33"
    },
    {
      "name": "foreignSourceEmploymentIncomeNotWithheld",
      "label": "Úhrn příjmů plynoucích ze zahraničí podle § 6 zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The portion of totalEmploymentIncome on which the payer had no obligation to withhold advance tax under §38h zákona (e.g. income from foreign diplomatic missions in the Czech Republic under §38c zákona, or other foreign-source income); used to set advance-tax instalments under §38a zákona.",
      "sourceRef": "ř. 35"
    },
    {
      "name": "capitalIncomeTaxBase",
      "label": "Dílčí základ daně z kapitálového majetku podle § 8 zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Capital income under §8 zákona (Czech- and foreign-source, converted to CZK) not already taxed at source under §36 zákona or included in the separate tax base under §16a zákona.",
      "sourceRef": "ř. 38"
    },
    {
      "name": "donationValue",
      "label": "§ 15 odst. 1 zákona — hodnota bezúplatného plnění (daru) (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Value of gifts/donations claimed under §15 odst. 1 zákona. The total must exceed 2% of the tax base (ř. 42) or at least CZK 1,000, and at most 30% of the tax base (ř. 42) may be deducted in aggregate.",
      "sourceRef": "ř. 46"
    },
    {
      "name": "mortgageInterestPaid",
      "label": "§ 15 odst. 3 a 4 zákona — odečet úroků (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Interest paid in the tax year on a building-savings loan (stavební spoření) or mortgage loan, per the lender's confirmation. Capped at CZK 300,000 (or CZK 150,000 if the housing need was acquired from 1 January 2021) in aggregate per shared household; prorated to one-twelfth of the cap per month of interest payment if paid for only part of the year.",
      "sourceRef": "ř. 47"
    },
    {
      "name": "pensionInsuranceContributions",
      "label": "§ 15a odst. 1 písm. a), b) a c) zákona — penzijní připojištění, doplňkové penzijní spoření a penzijní pojištění (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Contributions paid to state-subsidized supplementary pension insurance, supplementary pension savings, or pension insurance, above the monthly threshold entitled to the maximum state contribution. Capped at CZK 48,000 for the tax year in aggregate across pensionInsuranceContributions, privateLifeInsurancePremiums, longTermInvestmentProductContribution, and longTermCareInsurancePremiums (ř. 48-51), per §15 odst. 5 zákona.",
      "sourceRef": "ř. 48"
    },
    {
      "name": "privateLifeInsurancePremiums",
      "label": "§ 15a odst. 1 písm. d) zákona — soukromé životní pojištění (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Premiums paid on the taxpayer's own private life insurance. Same aggregate CZK 48,000 cap as ř. 48-51 (§15 odst. 5 zákona).",
      "sourceRef": "ř. 49"
    },
    {
      "name": "longTermInvestmentProductContribution",
      "label": "§ 15a odst. 1 písm. e) zákona — dlouhodobý investiční produkt (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Assets credited by the taxpayer to a long-term investment product (dlouhodobý investiční produkt) in the tax year. Same aggregate CZK 48,000 cap as ř. 48-51 (§15 odst. 5 zákona).",
      "sourceRef": "ř. 50"
    },
    {
      "name": "longTermCareInsurancePremiums",
      "label": "§ 15c zákona — pojištění dlouhodobé péče (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Premiums paid on long-term-care insurance (pojištění dlouhodobé péče). Same aggregate CZK 48,000 cap as ř. 48-51 (§15 odst. 5 zákona).",
      "sourceRef": "ř. 51"
    },
    {
      "name": "stayedExecutionCredit",
      "label": "Sleva za zastavenou exekuci podle § 35 odst. 4 zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The compensation an execution officer awarded the taxpayer when staying (zastavení) an execution whose subject was a claim not exceeding CZK 1,500 (excluding costs) that ran for at least three years before zákon č. 286/2021 Sb. took effect, per §35 odst. 4 zákona.",
      "sourceRef": "ř. 62a"
    },
    {
      "name": "basicPersonalTaxCredit",
      "label": "Částka slevy podle § 35ba odst. 1 písm. a) zákona (základní sleva na poplatníka) (Kč)",
      "type": "number",
      "required": true,
      "description": "The basic personal tax credit under §35ba odst. 1 písm. a) zákona. Per the instructions, this is a fixed statutory amount: CZK 30,840 for the tax year.",
      "sourceRef": "ř. 64",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "claimSpouseAllowance",
      "label": "Uplatnění slevy na manželku (manžela)",
      "type": "boolean",
      "required": false,
      "description": "Whether the taxpayer claims the spouse/registered-partner tax credit under §35ba odst. 1 písm. b) zákona. Available only if the spouse/partner lives with the taxpayer in a shared household and the spouse/partner's own annual income (per §35bb zákona) does not exceed CZK 68,000.",
      "sourceRef": "Tab. č. 1"
    },
    {
      "name": "spouseSurnameFirstNameTitle",
      "label": "Údaje o manželce (manželovi) — příjmení, jméno, titul",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Tab. č. 1",
      "validation": {
        "maxLength": 200
      },
      "requiredWhen": {
        "field": "claimSpouseAllowance",
        "equals": true
      }
    },
    {
      "name": "spouseBirthNumberOrDateOfBirth",
      "label": "Rodné číslo manželky (manžela)",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "The spouse/partner's Czech birth number, or (if none was assigned in the Czech Republic) their date of birth in DD.MM.RRRR format.",
      "sourceRef": "Tab. č. 1",
      "validation": {
        "maxLength": 11
      },
      "requiredWhen": {
        "field": "claimSpouseAllowance",
        "equals": true
      }
    },
    {
      "name": "spouseHasZTPPCard",
      "label": "Manželka (manžel) je držitelem průkazu ZTP/P",
      "type": "boolean",
      "required": false,
      "description": "Whether the spouse/partner holds a ZTP/P card (průkaz ZTP/P, severe-disability-with-guide-need card), which determines whether spouseAllowanceAmount corresponds to ř. 65a or ř. 65b.",
      "sourceRef": "ř. 65a / ř. 65b",
      "requiredWhen": {
        "field": "claimSpouseAllowance",
        "equals": true
      }
    },
    {
      "name": "spouseAllowanceAmount",
      "label": "Částka slevy podle § 35ba odst. 1 písm. b) zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Fixed statutory amount: if spouseHasZTPPCard is false, CZK 24,840/year (ř. 65a; CZK 2,070 for each full calendar month if claimed for only part of the year). If spouseHasZTPPCard is true, CZK 49,680/year (ř. 65b; CZK 4,140 per full calendar month if claimed for only part of the year).",
      "sourceRef": "ř. 65a / ř. 65b",
      "requiredWhen": {
        "field": "claimSpouseAllowance",
        "equals": true
      }
    },
    {
      "name": "disabilityCreditDegree1Or2",
      "label": "Částka slevy podle § 35ba odst. 1 písmeno c) zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Fixed statutory amount, CZK 2,520/year (CZK 210/month), for a taxpayer awarded a first- or second-degree disability pension (invalidní důchod pro invaliditu prvního nebo druhého stupně).",
      "sourceRef": "ř. 66"
    },
    {
      "name": "disabilityCreditDegree3",
      "label": "Částka slevy podle § 35ba odst. 1 písmeno d) zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Fixed statutory amount, CZK 5,040/year (CZK 420/month), for a taxpayer awarded a third-degree disability pension (invalidní důchod pro invaliditu třetího stupně) or an equivalent pension.",
      "sourceRef": "ř. 67"
    },
    {
      "name": "ztppHolderCredit",
      "label": "Částka slevy podle § 35ba odst. 1 písmeno e) zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Fixed statutory amount, CZK 16,140/year (CZK 1,345 for each full calendar month if claimed for only part of the year), for a taxpayer who holds a ZTP/P card.",
      "sourceRef": "ř. 68"
    },
    {
      "name": "dependentChildrenDetails",
      "label": "Údaje o dětech žijících s poplatníkem ve společně hospodařící domácnosti",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "One entry per dependent child living with the taxpayer in a shared household: name, Czech birth number (or date of birth, DD.MM.RRRR, if none was assigned), and the number of calendar months in the tax year each is claimed as the taxpayer's first, second, or third-and-subsequent child, with or without a ZTP/P card, per §35c zákona — collapsed here into one free-text field per the source table's own repeating rows (up to 4 children per printed row set; more are listed on an attached free sheet).",
      "sourceRef": "Tab. č. 2",
      "validation": {
        "maxLength": 2000
      }
    },
    {
      "name": "dependentChildTaxAllowance",
      "label": "Daňové zvýhodnění na vyživované dítě (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total dependent-child tax allowance under §35c zákona: CZK 15,204/year (CZK 1,267/month) for one child, CZK 22,320/year (CZK 1,860/month) for a second child, and CZK 27,840/year (CZK 2,320/month) for a third and each further child, doubled for a child holding a ZTP/P card, summed across all months and children in dependentChildrenDetails. Only one parent in a shared household may claim this allowance for a given child in a given month.",
      "sourceRef": "ř. 72"
    },
    {
      "name": "lastKnownTaxAmount",
      "label": "Poslední známá daň (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Only completed on a dodatečné/opravné dodatečné DAP: the last known tax amount for the tax period. If the last known amount was a tax bonus, enter it with a minus sign.",
      "sourceRef": "ř. 78",
      "requiredWhen": {
        "field": "dapType",
        "in": [
          "dodatecne",
          "opravne-dodatecne"
        ]
      }
    },
    {
      "name": "lastKnownTaxLossAmount",
      "label": "Poslední známá daň — daňová ztráta (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Only completed on a dodatečné/opravné dodatečné DAP when the last known outcome for the tax period was a tax loss under §5 zákona, in absolute value (no minus sign).",
      "sourceRef": "ř. 81"
    },
    {
      "name": "totalWithheldEmploymentTaxAdvances",
      "label": "Úhrn sražených záloh na daň z příjmů ze závislé činnosti (po slevách na dani) (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total advance tax withheld by all employers on employment income, after tax credits, per §5 odst. 4 zákona. If the employer performed an annual reconciliation (roční zúčtování), state the withheld advances net of any refunded overpayment.",
      "sourceRef": "ř. 84"
    },
    {
      "name": "remainingAdvancesPaidByTaxpayer",
      "label": "Na zbývajících zálohách zaplaceno poplatníkem celkem (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total advance tax the taxpayer paid directly during the tax year (or the filed part-period), including any overpayment applied as an advance under §154 and §155b daňového řádu.",
      "sourceRef": "ř. 85"
    },
    {
      "name": "lumpSumRegimeAdvancesPaid",
      "label": "Úhrn záloh podle § 38lk zaplacených poplatníkem v paušálním režimu (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total advances paid under §2a zákona (paušální režim, the lump-sum tax regime) during the tax year or filed part-period.",
      "sourceRef": "ř. 86"
    },
    {
      "name": "withholdingTaxSection36Paragraph6",
      "label": "Sražená daň podle § 36 odst. 6 zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "For a Czech tax resident: tax withheld on income under §6 odst. 4 zákona or §10 odst. 1 písm. h) bod 1 zákona, gross of expenses, credited against tax only if all such income is included in this return.",
      "sourceRef": "ř. 87"
    },
    {
      "name": "withholdingTaxSection36Paragraph7",
      "label": "Sražená daň podle § 36 odst. 7 zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "For a non-resident who is a tax resident of an EU/EEA member state: tax withheld on income under §22 odst. 1 písm. b), c), d), f) a g) bod 1, 2, 4, 5, 12 až 14 zákona, credited against tax only if all such income is included in this return.",
      "sourceRef": "ř. 87a"
    },
    {
      "name": "securedTaxWithheldByPayer",
      "label": "Zajištěná daň plátcem podle § 38e zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Tax secured (zajištěná daň) and withheld from a non-resident taxpayer (§2 odst. 3 zákona) by a payer under §38e zákona, including tax a public/limited partnership withheld from a partner/general partner under §38e odst. 3 písm. a) zákona.",
      "sourceRef": "ř. 88"
    },
    {
      "name": "totalMonthlyTaxBonusesPaidByEmployer",
      "label": "Úhrn vyplacených měsíčních daňových bonusů podle § 35d zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total monthly tax bonuses (including any tax-bonus settlement) paid to the taxpayer by their employer(s) during the tax year, per the employer's own Potvrzení.",
      "sourceRef": "ř. 89"
    },
    {
      "name": "prepaidTaxSection38gb",
      "label": "Zaplacená daňová povinnost (záloha) podle § 38gb odst. 2 zákona (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Tax paid as an advance instalment of the tax liability under the conditions of §38gb zákona.",
      "sourceRef": "ř. 90"
    },
    {
      "name": "requestTaxOverpaymentRefund",
      "label": "Žádost o vrácení přeplatku na dani z příjmů fyzických osob",
      "type": "boolean",
      "required": false,
      "description": "Whether the taxpayer requests a refund of an overpayment on personal income tax, under §154 a §155b daňového řádu. Filed with the return, the request is treated as filed on the return's own filing deadline. A power of attorney authorizing an agent to file the DAP does not itself authorize signing this refund request.",
      "sourceRef": "Page 4 header"
    },
    {
      "name": "refundAmount",
      "label": "Přeplatek na dani z příjmů fyzických osob (Kč)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 4",
      "requiredWhen": {
        "field": "requestTaxOverpaymentRefund",
        "equals": true
      }
    },
    {
      "name": "refundDeliveryMethod",
      "label": "Přeplatek zašlete na adresu / nebo vraťte na účet",
      "type": "enum",
      "required": false,
      "description": "A self-employed taxpayer (podnikající fyzická osoba) may only receive the refund by bank transfer, per §155a odst. 2 písm. b) daňového řádu.",
      "sourceRef": "Page 4",
      "validation": {
        "enum": [
          "postal-address",
          "bank-account"
        ]
      },
      "requiredWhen": {
        "field": "requestTaxOverpaymentRefund",
        "equals": true
      }
    },
    {
      "name": "refundPostalAddress",
      "label": "Přeplatek zašlete na adresu",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Page 4",
      "validation": {
        "maxLength": 300
      },
      "requiredWhen": {
        "field": "refundDeliveryMethod",
        "equals": "postal-address"
      }
    },
    {
      "name": "refundBankName",
      "label": "Nebo vraťte na účet vedený u",
      "type": "string",
      "required": false,
      "sourceRef": "Page 4",
      "validation": {
        "maxLength": 200
      },
      "requiredWhen": {
        "field": "refundDeliveryMethod",
        "equals": "bank-account"
      }
    },
    {
      "name": "refundAccountNumber",
      "label": "Číslo účtu",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "Use IBAN format for a refund to a foreign account or a foreign-currency Czech account; give the bank's BIC (SWIFT) code and address, and the account owner's exact name and address, in that case.",
      "sourceRef": "Page 4",
      "validation": {
        "maxLength": 50
      },
      "requiredWhen": {
        "field": "refundDeliveryMethod",
        "equals": "bank-account"
      }
    },
    {
      "name": "refundBankCode",
      "label": "Kód banky",
      "type": "string",
      "required": false,
      "sourceRef": "Page 4",
      "validation": {
        "maxLength": 20
      },
      "requiredWhen": {
        "field": "refundDeliveryMethod",
        "equals": "bank-account"
      }
    },
    {
      "name": "refundSpecificSymbol",
      "label": "Specifický symbol",
      "type": "string",
      "required": false,
      "sourceRef": "Page 4",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "refundAccountOwnerName",
      "label": "Vlastník účtu",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Page 4",
      "validation": {
        "maxLength": 200
      },
      "requiredWhen": {
        "field": "refundDeliveryMethod",
        "equals": "bank-account"
      }
    },
    {
      "name": "refundAccountCurrency",
      "label": "Měna, ve které je účet veden",
      "type": "string",
      "required": false,
      "sourceRef": "Page 4",
      "validation": {
        "maxLength": 10
      },
      "requiredWhen": {
        "field": "refundDeliveryMethod",
        "equals": "bank-account"
      }
    },
    {
      "name": "placeOfFiling",
      "label": "V ..... dne .....— místo",
      "type": "string",
      "required": true,
      "sourceRef": "Page 4 signature block",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "dateOfFiling",
      "label": "V ..... dne ..... — datum",
      "type": "date",
      "required": true,
      "sourceRef": "Page 4 signature block"
    },
    {
      "name": "signatoryIsThirdParty",
      "label": "Podání zpracováno a podáno osobou odlišnou od daňového subjektu",
      "type": "boolean",
      "required": false,
      "description": "Whether the return is prepared and filed by someone other than the taxpayer themselves (e.g. a tax advisor or other authorized representative), gating the 'Údaje o podepisující osobě' block.",
      "sourceRef": "Page 4 signature block"
    },
    {
      "name": "signingPersonCode",
      "label": "Kód podepisující osoby",
      "type": "string",
      "required": false,
      "description": "The signatory-type code, drawn from the code list published by the Finanční správa at financnisprava.cz (e.g. tax advisor, legal representative, guardian).",
      "sourceRef": "Page 4 signature block",
      "validation": {
        "maxLength": 20
      },
      "requiredWhen": {
        "field": "signatoryIsThirdParty",
        "equals": true
      }
    },
    {
      "name": "signingPersonName",
      "label": "Jméno(-a) a příjmení / Název právnické osoby",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Page 4 signature block",
      "validation": {
        "maxLength": 200
      },
      "requiredWhen": {
        "field": "signatoryIsThirdParty",
        "equals": true
      }
    },
    {
      "name": "signingPersonBirthDateOrRegistrationNumber",
      "label": "Datum narození / Evidenční číslo osvědčení daňového poradce / IČ právnické osoby",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "One of: the signing individual's date of birth, a tax advisor's registration-certificate number, or a signing legal entity's IČ (company identification number), collapsed into one field per the source form's own single printed line.",
      "sourceRef": "Page 4 signature block",
      "validation": {
        "maxLength": 50
      },
      "requiredWhen": {
        "field": "signatoryIsThirdParty",
        "equals": true
      }
    },
    {
      "name": "signingPersonRelationToLegalEntity",
      "label": "Fyzická osoba oprávněná k podpisu (je-li zástupce právnickou osobou) — jméno a vztah k právnické osobě",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Completed only if the representative is a legal entity: the name of the natural person authorized to sign on its behalf, and their relationship to it (e.g. jednatel/managing director, authorized employee).",
      "sourceRef": "Page 4 signature block",
      "validation": {
        "maxLength": 200
      }
    }
  ],
  "documents": [
    {
      "id": "employerIncomeCertificate",
      "label": "Potvrzení o zdanitelných příjmech ze závislé činnosti, sražených zálohách na daň a daňovém zvýhodnění",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Instructions — ř. 31",
      "requiredWhen": {
        "field": "totalEmploymentIncome",
        "greaterThan": 0
      }
    },
    {
      "id": "donationReceiptDocument",
      "label": "Doklad o poskytnutém bezúplatném plnění (daru)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Přílohy DAP checklist",
      "requiredWhen": {
        "field": "donationValue",
        "greaterThan": 0
      }
    },
    {
      "id": "mortgageInterestCertificate",
      "label": "Potvrzení o poskytnutém úvěru na bytové potřeby a o výši zaplacených úroků z tohoto úvěru",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Přílohy DAP checklist",
      "requiredWhen": {
        "field": "mortgageInterestPaid",
        "greaterThan": 0
      }
    },
    {
      "id": "pensionContributionCertificate",
      "label": "Potvrzení o zaplacených příspěvcích na penzijní připojištění, penzijní pojištění, nebo doplňkové penzijní spoření",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Přílohy DAP checklist",
      "requiredWhen": {
        "field": "pensionInsuranceContributions",
        "greaterThan": 0
      }
    },
    {
      "id": "lifeInsuranceCertificate",
      "label": "Potvrzení o zaplacených příspěvcích na soukromé životní pojištění",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Přílohy DAP checklist",
      "requiredWhen": {
        "field": "privateLifeInsurancePremiums",
        "greaterThan": 0
      }
    },
    {
      "id": "longTermInvestmentProductCertificate",
      "label": "Potvrzení o majetku připsaném ve prospěch dlouhodobého investičního produktu",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Přílohy DAP checklist",
      "requiredWhen": {
        "field": "longTermInvestmentProductContribution",
        "greaterThan": 0
      }
    },
    {
      "id": "longTermCareInsuranceCertificate",
      "label": "Potvrzení o zaplaceném pojistném na pojištění dlouhodobé péče",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Přílohy DAP checklist",
      "requiredWhen": {
        "field": "longTermCareInsurancePremiums",
        "greaterThan": 0
      }
    },
    {
      "id": "executionStayResolution",
      "label": "Usnesení o zastavení exekuce",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Přílohy DAP checklist",
      "requiredWhen": {
        "field": "stayedExecutionCredit",
        "greaterThan": 0
      }
    },
    {
      "id": "secondParentEmployerConfirmation",
      "label": "Potvrzení zaměstnavatele druhého z poplatníků pro uplatnění nároku na daňové zvýhodnění",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "other",
      "sourceRef": "Přílohy DAP checklist",
      "requiredWhen": {
        "field": "dependentChildTaxAllowance",
        "greaterThan": 0
      }
    },
    {
      "id": "reasonsForAdditionalReturnDocument",
      "label": "Důvody pro podání dodatečného DAP",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Přílohy DAP checklist; instructions §141 odst. 5 daňového řádu",
      "requiredWhen": {
        "field": "dapType",
        "in": [
          "dodatecne",
          "opravne-dodatecne"
        ]
      }
    },
    {
      "id": "withholdingCertificateSection36",
      "label": "Potvrzení o vyplacených příjmech a sražené dani",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Přílohy DAP checklist",
      "requiredWhen": {
        "any": [
          {
            "field": "withholdingTaxSection36Paragraph6",
            "greaterThan": 0
          },
          {
            "field": "withholdingTaxSection36Paragraph7",
            "greaterThan": 0
          }
        ]
      }
    }
  ],
  "steps": [
    {
      "id": "header_and_filing_details",
      "title": "Tax office, DAP type, and filing period",
      "fields": [
        "taxOfficeName",
        "territorialWorkplace",
        "taxIdentificationNumber",
        "birthNumber",
        "dapType",
        "additionalReturnReasonsDiscoveredDate",
        "taxTypeDistinctionCode",
        "taxTypeDistinctionEventDate",
        "filedByTaxAdvisor",
        "auditorVerificationRequired",
        "taxYear",
        "partialPeriodFrom",
        "partialPeriodTo"
      ],
      "next": "taxpayer_identity"
    },
    {
      "id": "taxpayer_identity",
      "title": "Information on the taxpayer",
      "fields": [
        "surname",
        "birthSurname",
        "firstNames",
        "title",
        "nationality",
        "passportNumber"
      ],
      "next": "residence_addresses"
    },
    {
      "id": "residence_addresses",
      "title": "Residence addresses",
      "fields": [
        "residenceMunicipality",
        "residenceStreet",
        "residenceHouseNumber",
        "residencePostalCode",
        "residencePhone",
        "residenceEmail",
        "residenceCountry",
        "yearEndMunicipality",
        "yearEndStreet",
        "yearEndHouseNumber",
        "yearEndPostalCode",
        "usualStayMunicipality",
        "usualStayStreet",
        "usualStayHouseNumber",
        "usualStayPostalCode",
        "usualStayPhone",
        "usualStayEmail"
      ],
      "next": "nonresident_and_related_party_info"
    },
    {
      "id": "nonresident_and_related_party_info",
      "title": "Non-resident and related-party declarations",
      "fields": [
        "nonResidentCountryCode",
        "worldwideIncomeAmount",
        "transactionsWithForeignRelatedParties"
      ],
      "next": "partial_tax_base"
    },
    {
      "id": "partial_tax_base",
      "title": "Partial tax base — employment and capital income",
      "fields": [
        "totalEmploymentIncome",
        "foreignTaxPaidOnEmploymentIncome",
        "foreignSourceEmploymentIncomeNotWithheld",
        "capitalIncomeTaxBase"
      ],
      "next": "non_taxable_deductions"
    },
    {
      "id": "non_taxable_deductions",
      "title": "Non-taxable parts of the tax base",
      "fields": [
        "donationValue",
        "mortgageInterestPaid",
        "pensionInsuranceContributions",
        "privateLifeInsurancePremiums",
        "longTermInvestmentProductContribution",
        "longTermCareInsurancePremiums"
      ],
      "next": "tax_credits_and_spouse"
    },
    {
      "id": "tax_credits_and_spouse",
      "title": "Tax credits and spouse allowance",
      "fields": [
        "stayedExecutionCredit",
        "basicPersonalTaxCredit",
        "claimSpouseAllowance",
        "spouseSurnameFirstNameTitle",
        "spouseBirthNumberOrDateOfBirth",
        "spouseHasZTPPCard",
        "spouseAllowanceAmount",
        "disabilityCreditDegree1Or2",
        "disabilityCreditDegree3",
        "ztppHolderCredit"
      ],
      "next": "dependent_children"
    },
    {
      "id": "dependent_children",
      "title": "Dependent children living with the taxpayer",
      "fields": [
        "dependentChildrenDetails",
        "dependentChildTaxAllowance"
      ],
      "next": "amended_return"
    },
    {
      "id": "amended_return",
      "title": "Amended return (dodatečné DAP)",
      "fields": [
        "lastKnownTaxAmount",
        "lastKnownTaxLossAmount"
      ],
      "next": "tax_payment"
    },
    {
      "id": "tax_payment",
      "title": "Tax payment and withholding",
      "fields": [
        "totalWithheldEmploymentTaxAdvances",
        "remainingAdvancesPaidByTaxpayer",
        "lumpSumRegimeAdvancesPaid",
        "withholdingTaxSection36Paragraph6",
        "withholdingTaxSection36Paragraph7",
        "securedTaxWithheldByPayer",
        "totalMonthlyTaxBonusesPaidByEmployer",
        "prepaidTaxSection38gb"
      ],
      "next": "refund_request"
    },
    {
      "id": "refund_request",
      "title": "Overpayment refund request",
      "fields": [
        "requestTaxOverpaymentRefund",
        "refundAmount",
        "refundDeliveryMethod",
        "refundPostalAddress",
        "refundBankName",
        "refundAccountNumber",
        "refundBankCode",
        "refundSpecificSymbol",
        "refundAccountOwnerName",
        "refundAccountCurrency"
      ],
      "next": "filing_and_signature"
    },
    {
      "id": "filing_and_signature",
      "title": "Filing and signature",
      "fields": [
        "placeOfFiling",
        "dateOfFiling",
        "signatoryIsThirdParty",
        "signingPersonCode",
        "signingPersonName",
        "signingPersonBirthDateOrRegistrationNumber",
        "signingPersonRelationToLegalEntity"
      ]
    }
  ]
}