{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "gt/rgm/mercantile-company-registration",
  "version": "1.0.0",
  "title": "Guatemala Application for Registration of Mercantile Companies before SAT and the Mercantile Registry (Form SAT-RM-02)",
  "description": "Registro Mercantil General de la República's and the Superintendencia de Administración Tributaria (SAT)'s joint live, unauthenticated web form \"SOLICITUD DE INSCRIPCIÓN DE SOCIEDADES MERCANTILES ANTE LA SUPERINTENDENCIA DE ADMINISTRACIÓN TRIBUTARIA Y EL REGISTRO MERCANTIL\" (Form SAT-RM-02), served directly and unauthenticated at servicios.registromercantil.gob.gt as part of the free \"ePortal\" online-filing channel. Opens Guatemala as the registry's 93rd jurisdiction. Models a single mercantile company's (sociedad mercantil, e.g. sociedad anónima) combined registration before the Mercantile Registry, its first mercantile business establishment (empresa mercantil), SAT taxpayer registration (IVA/ISR regime elections), and initial accounting-books authorization — all filed together on this one form, per this jurisdiction's own \"single window\" registration design. This schema does not submit the application itself; the live source and the Registro Mercantil General de la República's and SAT's own current requirements are always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Guatemala or its Registro Mercantil General de la República or Superintendencia de Administración Tributaria.",
  "status": "draft",
  "jurisdiction": {
    "country": "GT",
    "level": "national"
  },
  "authority": {
    "name": "Registro Mercantil General de la República",
    "abbreviation": "RGM",
    "url": "https://servicios.registromercantil.gob.gt/"
  },
  "process": {
    "type": "registration",
    "language": "es"
  },
  "source": {
    "url": "https://servicios.registromercantil.gob.gt/formatoSolicitudes/Solicitudes/satrm_02",
    "retrievedAt": "2026-07-24",
    "documentRef": "SOLICITUD DE INSCRIPCIÓN DE SOCIEDADES MERCANTILES ANTE LA SUPERINTENDENCIA DE ADMINISTRACIÓN TRIBUTARIA Y EL REGISTRO MERCANTIL, Form SAT-RM-02, Registro Mercantil General de la República / SAT, live server-rendered HTML form (not a static PDF/DOCX)."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-24",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-24",
    "notes": "See VERIFICATION.md for the full write-up: source fetch/HTML structure, the four genuinely mutually-exclusive discriminator pairs identified via the page's own client-side JS (vs. the many non-exclusive checkbox groups left as independent booleans), the global book-medium discriminator, the bounded-slot additional-books convention, and every disclosed scoping/judgment call."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-24"
  },
  "license": "CC-BY-4.0",
  "steps": [
    {
      "id": "applicant_identification",
      "title": "Section I — Applicant Identification (Items 1-14)",
      "fields": [
        "filingPlaceAndDate",
        "applicantFirstSurname",
        "applicantSecondSurname",
        "applicantMarriedSurname",
        "applicantFirstName",
        "applicantSecondName",
        "applicantOtherNames",
        "applicantNationality",
        "applicantIdentificationType",
        "applicantPassportNumber",
        "applicantDpiNumber",
        "applicantIdentificationPlaceOfIssue",
        "applicantCapacity",
        "applicantNit",
        "applicantPhone",
        "applicantEmail"
      ],
      "next": "company_particulars"
    },
    {
      "id": "company_particulars",
      "title": "Section II — Company Particulars and Capital (Items 15-30)",
      "fields": [
        "companyName",
        "companyTradeName",
        "companyDuration",
        "companyFiscalAddress",
        "companyMunicipality",
        "companyDepartment",
        "companyPhone",
        "companyEmail",
        "companyPurpose",
        "authorizedCapital",
        "numberOfShares",
        "shareNominalValue",
        "subscribedCapital",
        "paidCapital",
        "incorporationDeedNumber",
        "incorporationDeedPlace",
        "incorporationDeedDate"
      ],
      "next": "company_governance"
    },
    {
      "id": "company_governance",
      "title": "Section II — Administration, Oversight, and Legal Representation Bodies (Items 31-33)",
      "fields": [
        "administrationBoardOfDirectors",
        "administrationSoleAdministrator",
        "administrationAdministrator",
        "oversightShareholder",
        "oversightAuditor",
        "oversightAccountant",
        "oversightComisarios",
        "legalRepresentationBoardMembers",
        "legalRepresentationSoleAdministrator",
        "legalRepresentationManager"
      ],
      "next": "notary_and_complementary_deed"
    },
    {
      "id": "notary_and_complementary_deed",
      "title": "Section II — Authorizing Notary and Complementary Deed (Items 34-43)",
      "fields": [
        "notaryName",
        "notaryNit",
        "notaryBarNumber",
        "notaryAddress",
        "notaryPhone",
        "notaryEmail",
        "complementaryDeedNumber",
        "complementaryDeedPlace",
        "complementaryDeedDate",
        "complementaryDeedNotaryName"
      ],
      "next": "legal_representative"
    },
    {
      "id": "legal_representative",
      "title": "Section III — Legal Representative (Items 43-52)",
      "fields": [
        "representativeName",
        "representativePhone",
        "representativeEmail",
        "representativeIdentificationType",
        "representativePassportNumber",
        "representativeDpiNumber",
        "representativeNationality",
        "representativeAddress",
        "representativeNit",
        "representativeTitle",
        "representativeAppointmentDate",
        "representativeAppointmentTerm"
      ],
      "next": "business_establishment"
    },
    {
      "id": "business_establishment",
      "title": "Section IV — Mercantile Business Establishment (Items 53-60)",
      "fields": [
        "establishmentAddress",
        "establishmentMunicipality",
        "establishmentDepartment",
        "establishmentPhone",
        "establishmentEmail",
        "establishmentEconomicActivityCode",
        "establishmentCapital",
        "establishmentPurpose"
      ],
      "next": "accountant_and_tax_registration"
    },
    {
      "id": "accountant_and_tax_registration",
      "title": "Section V — Accountant and Tax Registration (Items 61-73)",
      "fields": [
        "accountantName",
        "accountantNit",
        "accountantAppointmentDate",
        "ivaSmallTaxpayerAnnualAmount",
        "ivaGeneralRegimeEstimatedAnnualIncome",
        "isrProfitRegimeLucrativeActivities",
        "isrCalculationMethodTaxableIncome",
        "isrCalculationMethodGrossIncome",
        "isrSimplifiedOptionalRegime",
        "isrDefinitiveWithholding",
        "inventoryValuationFifo",
        "inventoryValuationWeightedAverage",
        "inventoryValuationHistoricalPrice",
        "inventoryValuationProductionCost",
        "inventoryValuationEstimatedCost",
        "accountingSystemAccrual",
        "accountingSystemCash",
        "vehicleCirculationTaxRegistration",
        "isrCreditableToIso",
        "isoCreditableToIsr"
      ],
      "next": "books_authorization"
    },
    {
      "id": "books_authorization",
      "title": "Section VI — Habilitación/Autorización de Libros (Item 74)",
      "fields": [
        "bookMedium",
        "book1PageCount",
        "book2PageCount",
        "book3PageCount",
        "book4PageCount",
        "additionalBook1Name",
        "additionalBook1PageCount",
        "additionalBook2Name",
        "additionalBook2PageCount",
        "additionalBook3Name",
        "additionalBook3PageCount",
        "additionalBook4Name",
        "additionalBook4PageCount",
        "additionalBook5Name",
        "additionalBook5PageCount",
        "additionalBook6Name",
        "additionalBook6PageCount",
        "additionalBook7Name",
        "additionalBook7PageCount"
      ],
      "next": "declaration"
    },
    {
      "id": "declaration",
      "title": "Sworn Declaration and Signature",
      "fields": [
        "signatureOfApplicant"
      ]
    }
  ],
  "fields": [
    {
      "name": "filingPlaceAndDate",
      "label": "Lugar y Fecha",
      "type": "string",
      "required": true,
      "sourceRef": "Item 1 — \"LUGAR y FECHA\""
    },
    {
      "name": "applicantFirstSurname",
      "label": "Primer Apellido",
      "type": "string",
      "required": true,
      "sourceRef": "Item 2 — \"PRIMER APELLIDO\"",
      "classification": "pii"
    },
    {
      "name": "applicantSecondSurname",
      "label": "Segundo Apellido",
      "type": "string",
      "required": false,
      "sourceRef": "Item 3 — \"SEGUNDO APELLIDO\"",
      "classification": "pii"
    },
    {
      "name": "applicantMarriedSurname",
      "label": "Apellido de Casada (Opcional)",
      "type": "string",
      "required": false,
      "description": "Explicitly marked \"(OPCIONAL)\" on the form itself.",
      "sourceRef": "Item 4 — \"APELLIDO CASADA (OPCIONAL)\"",
      "classification": "pii"
    },
    {
      "name": "applicantFirstName",
      "label": "Primer Nombre",
      "type": "string",
      "required": true,
      "sourceRef": "Item 5 — \"PRIMER NOMBRE\"",
      "classification": "pii"
    },
    {
      "name": "applicantSecondName",
      "label": "Segundo Nombre",
      "type": "string",
      "required": false,
      "sourceRef": "Item 6 — \"SEGUNDO NOMBRE\"",
      "classification": "pii"
    },
    {
      "name": "applicantOtherNames",
      "label": "Otros Nombres",
      "type": "string",
      "required": false,
      "sourceRef": "Item 7 — \"OTROS NOMBRES\"",
      "classification": "pii"
    },
    {
      "name": "applicantNationality",
      "label": "Nacionalidad",
      "type": "string",
      "required": true,
      "sourceRef": "Item 8 — \"NACIONALIDAD\""
    },
    {
      "name": "applicantIdentificationType",
      "label": "Documento de Identificación",
      "type": "enum",
      "required": true,
      "validation": {
        "enum": [
          "passport",
          "dpi"
        ]
      },
      "description": "The form's own \"opcion_documento()\" script disables the sibling checkbox and its number field once one of PASAPORTE / DOCUMENTO PERSONAL DE IDENTIFICACION (DPI) is checked — a genuine mutually exclusive pair, modelled as an explicit discriminator per this registry's established convention (e.g. tt/rgd/partnership-beneficial-ownership-statement's declarantCategory).",
      "sourceRef": "Item 9 — \"DOCUMENTO DE IDENTIFICACIÓN\" — \"PASAPORTE\" / \"DOCUMENTO PERSONAL DE IDENTIFICACION (DPI)\" checkboxes"
    },
    {
      "name": "applicantPassportNumber",
      "label": "Número de Pasaporte",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "applicantIdentificationType",
        "equals": "passport"
      },
      "sourceRef": "Item 9, revealed input — placeholder \"ingrese su pasaporte\"",
      "classification": "pii"
    },
    {
      "name": "applicantDpiNumber",
      "label": "Número de DPI",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "applicantIdentificationType",
        "equals": "dpi"
      },
      "sourceRef": "Item 9, revealed input — placeholder \"ingrese su dpi\"",
      "classification": "pii"
    },
    {
      "name": "applicantIdentificationPlaceOfIssue",
      "label": "Lugar Donde Fue Extendido",
      "type": "string",
      "required": true,
      "sourceRef": "Item 10 — \"LUGAR DONDE FUE EXTENDIDO\""
    },
    {
      "name": "applicantCapacity",
      "label": "Calidad en que Actúa",
      "type": "enum",
      "required": true,
      "validation": {
        "enum": [
          "notary",
          "legal_representative",
          "partner"
        ]
      },
      "description": "The form's own \"opcion_actua()\" script disables the two sibling checkboxes once one of NOTARIO / REPRESENTANTE LEGAL / SOCIO is checked — a genuine mutually exclusive triplet, modelled as an explicit discriminator.",
      "sourceRef": "Item 11 — \"CALIDAD EN EL QUE ACTUA\" — \"NOTARIO\" / \"REPRESENTANTE LEGAL\" / \"SOCIO\" checkboxes"
    },
    {
      "name": "applicantNit",
      "label": "NIT del Solicitante",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 12
      },
      "sourceRef": "Item 12 — \"NIT DEL SOLICITANTE\""
    },
    {
      "name": "applicantPhone",
      "label": "Teléfono",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 10
      },
      "sourceRef": "Item 13 — \"TELÉFONO\""
    },
    {
      "name": "applicantEmail",
      "label": "Dirección de Correo Electrónico",
      "type": "string",
      "required": true,
      "sourceRef": "Item 14 — \"DIRECCIÓN DE CORREO ELECTRÓNICO\""
    },
    {
      "name": "companyName",
      "label": "Razón o Denominación Social",
      "type": "string",
      "required": true,
      "sourceRef": "Item 15 — \"RAZÓN O DENOMINACIÓN SOCIAL\""
    },
    {
      "name": "companyTradeName",
      "label": "Nombre Comercial",
      "type": "string",
      "required": false,
      "sourceRef": "Item 16 — \"NOMBRE COMERCIAL\""
    },
    {
      "name": "companyDuration",
      "label": "Plazo",
      "type": "string",
      "required": false,
      "validation": {
        "maxLength": 15
      },
      "description": "Free-text duration (e.g. a number of years or \"INDEFINIDO\"), per the field's own 15-character limit — too short for a full sentence but not constrained to a numeric-only pattern by the source.",
      "sourceRef": "Item 17 — \"PLAZO\""
    },
    {
      "name": "companyFiscalAddress",
      "label": "Dirección Fiscal",
      "type": "string",
      "required": true,
      "sourceRef": "Item 18 — \"DIRECCIÓN FISCAL\""
    },
    {
      "name": "companyMunicipality",
      "label": "Municipio",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 40
      },
      "sourceRef": "Item 19 — \"MUNICIPIO\""
    },
    {
      "name": "companyDepartment",
      "label": "Departamento",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 40
      },
      "sourceRef": "Item 20 — \"DEPARTAMENTO\""
    },
    {
      "name": "companyPhone",
      "label": "Teléfono",
      "type": "string",
      "required": false,
      "validation": {
        "maxLength": 10
      },
      "sourceRef": "Item 21 — \"TELÉFONO\""
    },
    {
      "name": "companyEmail",
      "label": "Dirección de Correo Electrónico",
      "type": "string",
      "required": false,
      "sourceRef": "Item 22 — \"DIRECCIÓN DE CORREO ELECTRÓNICO\""
    },
    {
      "name": "companyPurpose",
      "label": "Objeto de la Sociedad",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 2000
      },
      "sourceRef": "Item 23 — \"OBJETO DE LA SOCIEDAD\" (free-text area, 2000-character limit)"
    },
    {
      "name": "authorizedCapital",
      "label": "Capital Autorizado",
      "type": "number",
      "required": true,
      "validation": {
        "minimum": 0
      },
      "description": "Amount in Guatemalan Quetzales (GTQ), the jurisdiction's currency — the form prints no explicit currency-unit label alongside this field.",
      "sourceRef": "Item 24 — \"CAPITAL AUTORIZADO\""
    },
    {
      "name": "numberOfShares",
      "label": "Números de Acciones",
      "type": "integer",
      "required": true,
      "validation": {
        "minimum": 1
      },
      "sourceRef": "Item 25 — \"NUMEROS DE ACCIONES\""
    },
    {
      "name": "shareNominalValue",
      "label": "Valor Nominal de las Acciones",
      "type": "number",
      "required": true,
      "validation": {
        "minimum": 0
      },
      "description": "Amount in Guatemalan Quetzales (GTQ), per the same currency convention as authorizedCapital.",
      "sourceRef": "Item 26 — \"VALOR NOMINAL DE LAS ACCIONES\""
    },
    {
      "name": "subscribedCapital",
      "label": "Capital Suscrito",
      "type": "number",
      "required": true,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Item 27 — \"CAPITAL SUSCRITO\""
    },
    {
      "name": "paidCapital",
      "label": "Capital Pagado",
      "type": "number",
      "required": true,
      "validation": {
        "minimum": 0
      },
      "sourceRef": "Item 28 — \"CAPITAL PAGADO\""
    },
    {
      "name": "incorporationDeedNumber",
      "label": "Número de Escritura Pública de Constitución",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 10
      },
      "sourceRef": "Item 29 — \"NÚMERO DE ESCRITURA PÚBLICA DE CONSTITUCIÓN\""
    },
    {
      "name": "incorporationDeedPlace",
      "label": "Lugar de Escritura Pública de Constitución",
      "type": "string",
      "required": true,
      "sourceRef": "Item 30 — \"LUGAR Y FECHA DE ESCRITURA PÚBLICA DE CONSTITUCIÓN\", place component"
    },
    {
      "name": "incorporationDeedDate",
      "label": "Fecha de Escritura Pública de Constitución",
      "type": "date",
      "required": true,
      "sourceRef": "Item 30 — \"LUGAR Y FECHA DE ESCRITURA PÚBLICA DE CONSTITUCIÓN\", date component"
    },
    {
      "name": "administrationBoardOfDirectors",
      "label": "Órgano de Administración: Consejo de Administración",
      "type": "boolean",
      "required": false,
      "description": "One of three selectable administration-body options; the source's own \"org_administrador()\" script does not disable the sibling checkboxes, so no mutual exclusivity is enforced by the form itself — modelled as an independent boolean, not a forced enum, per this registry's convention of matching only the exclusivity the source itself enforces (contrast applicantIdentificationType/applicantCapacity above, whose sibling checkboxes the source does disable).",
      "sourceRef": "Item 31 — \"ÓRGANO DE ADMINISTRACIÓN\" — \"CONSEJO DE ADMINISTRACIÓN\""
    },
    {
      "name": "administrationSoleAdministrator",
      "label": "Órgano de Administración: Administrador Único",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 31 — \"ADMINISTRADOR ÚNICO\""
    },
    {
      "name": "administrationAdministrator",
      "label": "Órgano de Administración: Administrador",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 31 — \"ADMINISTRADOR\""
    },
    {
      "name": "oversightShareholder",
      "label": "Órgano de Fiscalización: Socio/Accionista",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 32 — \"ÓRGANO DE FISCALIZACIÓN\" — \"SOCIO/ACCIONISTA\""
    },
    {
      "name": "oversightAuditor",
      "label": "Órgano de Fiscalización: Auditor",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 32 — \"AUDITOR\""
    },
    {
      "name": "oversightAccountant",
      "label": "Órgano de Fiscalización: Contador",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 32 — \"CONTADOR\""
    },
    {
      "name": "oversightComisarios",
      "label": "Órgano de Fiscalización: Comisarios",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 32 — \"COMISARIOS\""
    },
    {
      "name": "legalRepresentationBoardMembers",
      "label": "Cargos con Representación Legal: Miembro(s) del Consejo de Administración",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 33 — \"CARGOS CON REPRESENTACIÓN LEGAL\" — \"MIEMBRO(S) DEL CONSEJO DE ADMINISTRACIÓN\""
    },
    {
      "name": "legalRepresentationSoleAdministrator",
      "label": "Cargos con Representación Legal: Administrador Único",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 33 — \"ADMINISTRADOR ÚNICO\""
    },
    {
      "name": "legalRepresentationManager",
      "label": "Cargos con Representación Legal: Gerente",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 33 — \"GERENTE\""
    },
    {
      "name": "notaryName",
      "label": "Nombre del Notario",
      "type": "string",
      "required": true,
      "description": "The notary who authorized the public incorporation deed cited in incorporationDeedNumber — every Guatemalan mercantile company must be constituted by public deed before a notary, distinct from the applicant themselves (who per applicantCapacity may be the notary, the legal representative, or a partner).",
      "sourceRef": "Item 34 — \"NOMBRE DEL NOTARIO\"",
      "classification": "pii"
    },
    {
      "name": "notaryNit",
      "label": "NIT del Notario",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 12
      },
      "sourceRef": "Item 35 — \"NIT DEL NOTARIO\""
    },
    {
      "name": "notaryBarNumber",
      "label": "Número de Colegiado",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 10
      },
      "description": "The notary's bar/professional-association (Colegio de Abogados y Notarios) registration number.",
      "sourceRef": "Item 36 — \"NÚMERO DE COLEGIADO\""
    },
    {
      "name": "notaryAddress",
      "label": "Dirección del Notario",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 100
      },
      "sourceRef": "Item 37 — \"DIRECCIÓN DEL NOTARIO\""
    },
    {
      "name": "notaryPhone",
      "label": "Teléfono del Notario",
      "type": "string",
      "required": false,
      "validation": {
        "maxLength": 10
      },
      "sourceRef": "Item 38 — \"TELÉFONO DEL NOTARIO\""
    },
    {
      "name": "notaryEmail",
      "label": "Correo Electrónico del Notario",
      "type": "string",
      "required": false,
      "sourceRef": "Item 39 — \"CORREO ELECTRÓNICO DEL NOTARIO\""
    },
    {
      "name": "complementaryDeedNumber",
      "label": "Número de Escritura Complementaria",
      "type": "string",
      "required": false,
      "validation": {
        "maxLength": 10
      },
      "description": "A complementary/amending deed only exists where the incorporation deed was later amended or complemented before registration; modelled optional since not every filing has one.",
      "sourceRef": "Item 40 — \"NÚMERO DE ESCRITURA COMPLEMENTARIA\""
    },
    {
      "name": "complementaryDeedPlace",
      "label": "Lugar de Escritura Complementaria",
      "type": "string",
      "required": false,
      "sourceRef": "Item 41 — \"LUGAR Y FECHA DE ESCRITURA COMPLEMENTARIA\", place component"
    },
    {
      "name": "complementaryDeedDate",
      "label": "Fecha de Escritura Complementaria",
      "type": "date",
      "required": false,
      "sourceRef": "Item 41 — \"LUGAR Y FECHA DE ESCRITURA COMPLEMENTARIA\", date component"
    },
    {
      "name": "complementaryDeedNotaryName",
      "label": "Nombre de Notario Autorizante",
      "type": "string",
      "required": false,
      "description": "The form itself mislabels this item \"43\" (the same numeral immediately reused for \"NOMBRE DEL REPRESENTANTE LEGAL\" at the start of Section III below) — a genuine printed-numbering skip/duplication (item 42 is never printed), disclosed here rather than silently corrected.",
      "sourceRef": "Item 43 [sic, duplicate numeral — see description] — \"NOMBRE DE NOTARIO AUTORIZANTE\"",
      "classification": "pii"
    },
    {
      "name": "representativeName",
      "label": "Nombre del Representante Legal",
      "type": "string",
      "required": true,
      "sourceRef": "Item 43 — \"NOMBRE DEL REPRESENTANTE LEGAL\"",
      "classification": "pii"
    },
    {
      "name": "representativePhone",
      "label": "Teléfono",
      "type": "string",
      "required": false,
      "validation": {
        "maxLength": 10
      },
      "sourceRef": "Item 44 — \"TELÉFONO\""
    },
    {
      "name": "representativeEmail",
      "label": "Dirección de Correo Electrónico",
      "type": "string",
      "required": false,
      "sourceRef": "Item 45 — \"DIRECCIÓN DE CORREO ELECTRÓNICO\""
    },
    {
      "name": "representativeIdentificationType",
      "label": "Documento de Identificación",
      "type": "enum",
      "required": true,
      "validation": {
        "enum": [
          "passport",
          "dpi"
        ]
      },
      "description": "The form's own \"identificacion_representante()\" script disables the sibling checkbox once one of PASAPORTE / DPI is checked, the same mutually-exclusive pattern as applicantIdentificationType above.",
      "sourceRef": "Item 46 — \"DOCUMENTO DE IDENTIFICACIÓN\" — \"PASAPORTE\" / \"DOCUMENTO PERSONAL DE IDENTIFICACIÓN (DPI)\" checkboxes"
    },
    {
      "name": "representativePassportNumber",
      "label": "Número de Pasaporte",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "representativeIdentificationType",
        "equals": "passport"
      },
      "sourceRef": "Item 46, revealed input",
      "classification": "pii"
    },
    {
      "name": "representativeDpiNumber",
      "label": "Número de DPI",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "representativeIdentificationType",
        "equals": "dpi"
      },
      "validation": {
        "maxLength": 13
      },
      "sourceRef": "Item 46, revealed input",
      "classification": "pii"
    },
    {
      "name": "representativeNationality",
      "label": "Nacionalidad",
      "type": "string",
      "required": true,
      "sourceRef": "Item 47 — \"NACIONALIDAD\""
    },
    {
      "name": "representativeAddress",
      "label": "Dirección",
      "type": "string",
      "required": true,
      "sourceRef": "Item 48 — \"DIRECCIÓN\"",
      "classification": "pii"
    },
    {
      "name": "representativeNit",
      "label": "NIT del Representante Legal",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 12
      },
      "sourceRef": "Item 49 — \"NIT DEL REPRESENTANTE LEGAL\""
    },
    {
      "name": "representativeTitle",
      "label": "Cargo del Representante Legal",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 70
      },
      "description": "Free text, e.g. \"Gerente General\" or \"Administrador Único\" — the source prints a free-text box here rather than a checkbox tied to the Item 33 \"Cargos con Representación Legal\" selections.",
      "sourceRef": "Item 50 — \"CARGO DEL REPRESENTANTE LEGAL\""
    },
    {
      "name": "representativeAppointmentDate",
      "label": "Fecha del Acta Notarial del Nombramiento",
      "type": "date",
      "required": true,
      "sourceRef": "Item 51 — \"FECHA DEL ACTA NOTARIAL DEL NOMBRAMIENTO\""
    },
    {
      "name": "representativeAppointmentTerm",
      "label": "Plazo",
      "type": "string",
      "required": false,
      "validation": {
        "maxLength": 12
      },
      "sourceRef": "Item 52 — \"PLAZO\""
    },
    {
      "name": "establishmentAddress",
      "label": "Dirección Comercial",
      "type": "string",
      "required": true,
      "sourceRef": "Item 53 — \"DIRECCIÓN COMERCIAL\""
    },
    {
      "name": "establishmentMunicipality",
      "label": "Municipio",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 40
      },
      "sourceRef": "Item 54 — \"MUNICIPIO\""
    },
    {
      "name": "establishmentDepartment",
      "label": "Departamento",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 40
      },
      "sourceRef": "Item 55 — \"DEPARTAMENTO\""
    },
    {
      "name": "establishmentPhone",
      "label": "Teléfono",
      "type": "string",
      "required": false,
      "validation": {
        "maxLength": 10
      },
      "sourceRef": "Item 56 — \"TELÉFONO\""
    },
    {
      "name": "establishmentEmail",
      "label": "Dirección de Correo Electrónico (Opcional)",
      "type": "string",
      "required": false,
      "description": "Explicitly marked \"(OPCIONAL)\" on the form itself.",
      "sourceRef": "Item 57 — \"DIRECCIÓN DE CORREO ELECTRÓNICO (OPCIONAL)\""
    },
    {
      "name": "establishmentEconomicActivityCode",
      "label": "Código de Actividad Económica (SAT)",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 10
      },
      "sourceRef": "Item 58 — \"CÓDIGO DE ACTIVIDAD ECONÓMICA(SAT)\""
    },
    {
      "name": "establishmentCapital",
      "label": "Capital",
      "type": "number",
      "required": true,
      "validation": {
        "minimum": 0
      },
      "description": "Amount in Guatemalan Quetzales (GTQ), per the same currency convention as authorizedCapital.",
      "sourceRef": "Item 59 — \"CAPITAL\""
    },
    {
      "name": "establishmentPurpose",
      "label": "Objeto de la Empresa",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 2000
      },
      "sourceRef": "Item 60 — \"OBJETO DE LA EMPRESA\" (free-text area, 2000-character limit)"
    },
    {
      "name": "accountantName",
      "label": "Nombre del Contador",
      "type": "string",
      "required": true,
      "sourceRef": "Item 61 — \"NOMBRE DEL CONTADOR\"",
      "classification": "pii"
    },
    {
      "name": "accountantNit",
      "label": "NIT del Contador",
      "type": "string",
      "required": true,
      "validation": {
        "maxLength": 12
      },
      "sourceRef": "Item 62 — \"NIT DEL CONTADOR\""
    },
    {
      "name": "accountantAppointmentDate",
      "label": "Fecha del Nombramiento del Contador",
      "type": "date",
      "required": true,
      "sourceRef": "Item 63 — \"FECHA DEL NOMBRAMIENTO DEL CONTADOR\""
    },
    {
      "name": "ivaSmallTaxpayerAnnualAmount",
      "label": "Régimen Pequeño Contribuyente: Monto Anual",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "description": "The form prints no checkbox selecting between the Pequeño Contribuyente and Regimen General IVA tracks — the applicant's choice of tax regime is implied by which of this field and ivaGeneralRegimeEstimatedAnnualIncome is populated, not by an explicit selector field. Amount in Guatemalan Quetzales (GTQ).",
      "sourceRef": "Item 64 — \"RÉGIMEN PEQUEÑO CONTRIBUYENTE\" — \"MONTO ANUAL\""
    },
    {
      "name": "ivaGeneralRegimeEstimatedAnnualIncome",
      "label": "Régimen General: Ingresos Anuales Estimados",
      "type": "number",
      "required": false,
      "validation": {
        "minimum": 0
      },
      "description": "See ivaSmallTaxpayerAnnualAmount — the same undiscriminated either/or pair. Amount in Guatemalan Quetzales (GTQ).",
      "sourceRef": "Item 65 — \"RÉGIMEN GENERAL\" — \"INGRESOS ANUALES ESTIMADOS\""
    },
    {
      "name": "isrProfitRegimeLucrativeActivities",
      "label": "ISR: Régimen Sobre las Utilidades de Actividades Lucrativas",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 66 — \"RÉGIMEN SOBRE LAS UTILIDADES DE ACTIVIDADES LUCRATIVAS\""
    },
    {
      "name": "isrCalculationMethodTaxableIncome",
      "label": "Forma de Cálculo: A) Renta Imponible x 25%",
      "type": "boolean",
      "required": false,
      "description": "One of two selectable calculation-method checkboxes under Item 66's regime; the source's own \"impuesto_s_renta()\" script does not enforce mutual exclusivity between them (unlike the identification-type/capacity pairs above), so both are modelled as independent booleans rather than a forced enum.",
      "sourceRef": "Item 67 — \"FORMA DE CÁLCULO\" — \"A)RENTA IMPONIBLE X 25%\""
    },
    {
      "name": "isrCalculationMethodGrossIncome",
      "label": "Forma de Cálculo: B) Renta Bruta x 8%",
      "type": "boolean",
      "required": false,
      "description": "Excludes rentas externas y ganancias de capital, per the form's own parenthetical note.",
      "sourceRef": "Item 67 — \"B) RENTA BRUTA X 8% X25% (EXCLUIR RENTAS EXTERNAS Y GANANCIAS DE CAPITAL)\""
    },
    {
      "name": "isrSimplifiedOptionalRegime",
      "label": "ISR: Régimen Opcional Simplificado Sobre Ingresos de Actividades Lucrativas",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 68 — \"RÉGIMEN OPCIONAL SIMPLIFICADO SOBRE INGRESOS DE ACTIVIDADES LUCRATIVAS\""
    },
    {
      "name": "isrDefinitiveWithholding",
      "label": "ISR: Retención Definitiva",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 69 — \"RETENCIÓN DEFINITIVA\""
    },
    {
      "name": "inventoryValuationFifo",
      "label": "Sistema de Valuación de Inventarios: PEPS (Primero en Entrar, Primero en Salir)",
      "type": "boolean",
      "required": false,
      "description": "One of five selectable inventory-valuation-system checkboxes; not enforced mutually exclusive by the source's own script (same \"impuesto_s_renta()\" handler as the ISR calculation-method pair above), modelled as independent booleans.",
      "sourceRef": "Item 70 — \"SISTEMA VALUACIÓN DE INVENTARIOS\" — \"A) PRIMERO EN ENTRAR PRIMERO EN SALIR (PEPS)\""
    },
    {
      "name": "inventoryValuationWeightedAverage",
      "label": "Sistema de Valuación de Inventarios: Promedio Ponderado",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 70 — \"B) PROMEDIO PONDERADO\""
    },
    {
      "name": "inventoryValuationHistoricalPrice",
      "label": "Sistema de Valuación de Inventarios: Precio Histórico del Bien",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 70 — \"C) PRECIO HISTÓRICO DEL BIEN\""
    },
    {
      "name": "inventoryValuationProductionCost",
      "label": "Sistema de Valuación de Inventarios: Costo de Producción",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 70 — \"D) COSTO DE PRODUCCIÓN\""
    },
    {
      "name": "inventoryValuationEstimatedCost",
      "label": "Sistema de Valuación de Inventarios: Costo Estimado o Precio Fijo",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 70 — \"E) COSTO ESTIMADO O PRECIO FIJO\""
    },
    {
      "name": "accountingSystemAccrual",
      "label": "Sistema Contable: Devengado",
      "type": "boolean",
      "required": false,
      "description": "Not enforced mutually exclusive with accountingSystemCash by the source's own script; modelled as an independent boolean, same as the inventory-valuation and ISR-calculation-method pairs above.",
      "sourceRef": "Item 71 — \"SISTEMA CONTABLE\" — \"DEVENGADO\""
    },
    {
      "name": "accountingSystemCash",
      "label": "Sistema Contable: Percibido",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 71 — \"PERCIBIDO\""
    },
    {
      "name": "vehicleCirculationTaxRegistration",
      "label": "Sobre Circulación de Vehículos",
      "type": "string",
      "required": false,
      "description": "The source prints a free-text box under \"OTROS IMPUESTOS\" with no further label detail distinguishing whether this records a vehicle identifier, an estimated tax amount, or a simple yes/no notation — modelled as a free-text string per this registry's \"don't invent structure the source doesn't show\" practice.",
      "sourceRef": "Item 72 — \"SOBRE CIRCULACIÓN DE VEHICULOS\""
    },
    {
      "name": "isrCreditableToIso",
      "label": "Impuesto de Solidaridad: ISR Acreditable a ISO",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 73 — \"IMPUESTO DE SOLIDARIDAD\" — \"ISR ACREDITABLE A ISO\""
    },
    {
      "name": "isoCreditableToIsr",
      "label": "Impuesto de Solidaridad: ISO Acreditable a ISR",
      "type": "boolean",
      "required": false,
      "sourceRef": "Item 73 — \"ISO ACREDITABLE A ISR\""
    },
    {
      "name": "bookMedium",
      "label": "Habilitación de Libros: Electrónicos o Físicos",
      "type": "enum",
      "required": true,
      "validation": {
        "enum": [
          "electronic",
          "physical"
        ]
      },
      "description": "The source's own \"fisico_elcectronico()\" script gates this as a single global choice: checking \"Electrónicos\" on the first (INVENTARIO) row disables \"Físicos\" on that row and enables the \"Electrónicos\" checkbox for every other book row (and vice-versa) — i.e. one medium applies uniformly to every book listed in this section, not a per-book choice. Modelled as a single discriminator rather than 22 individual per-row checkboxes.",
      "sourceRef": "Item 74 table — \"Electrónicos\" / \"Fisicos\" column headers and their cross-row enable/disable script"
    },
    {
      "name": "book1PageCount",
      "label": "Número de Hojas: Libro de Inventarios",
      "type": "integer",
      "required": true,
      "validation": {
        "minimum": 1
      },
      "description": "Guatemala's Commercial Code (Código de Comercio, Decreto 2-70, Art. 368) requires every merchant to maintain an Inventory book; this row's book name (\"INVENTARIO\") is fixed/read-only on the source, so only the requested page count is modelled as applicant-supplied data.",
      "sourceRef": "Item 74 table, row 1 — \"Nombre Del Libro\" = \"INVENTARIO\" (read-only), \"No. De Hojas\""
    },
    {
      "name": "book2PageCount",
      "label": "Número de Hojas: Libro Diario",
      "type": "integer",
      "required": true,
      "validation": {
        "minimum": 1
      },
      "description": "The statutorily required Diario (Journal) book; see book1PageCount.",
      "sourceRef": "Item 74 table, row 2 — \"Nombre Del Libro\" = \"DIARIO\" (read-only), \"No. De Hojas\""
    },
    {
      "name": "book3PageCount",
      "label": "Número de Hojas: Libro Mayor",
      "type": "integer",
      "required": true,
      "validation": {
        "minimum": 1
      },
      "description": "The statutorily required Mayor (General Ledger) book; see book1PageCount.",
      "sourceRef": "Item 74 table, row 3 — \"Nombre Del Libro\" = \"MAYOR\" (read-only), \"No. De Hojas\""
    },
    {
      "name": "book4PageCount",
      "label": "Número de Hojas: Libro de Estados Financieros",
      "type": "integer",
      "required": true,
      "validation": {
        "minimum": 1
      },
      "description": "The statutorily required Estados Financieros (Financial Statements) book; see book1PageCount.",
      "sourceRef": "Item 74 table, row 4 — \"Nombre Del Libro\" = \"ESTADOS FINANCIEROS\" (read-only), \"No. De Hojas\""
    },
    {
      "name": "additionalBook1Name",
      "label": "Libro Adicional 1: Nombre",
      "type": "string",
      "required": false,
      "description": "The source offers up to 7 further blank/editable book-name rows beyond the four statutorily fixed books above (expandable via an on-page \"+\" control, capped at 11 total rows), with no printed count field or checkbox gating how many will be used — modelled as bounded optional slots per this registry's established bounded-repeating-group convention (e.g. mu/cbrd/limited-partnership-registration's generalPartner1..7 slots).",
      "sourceRef": "Item 74 table, row 5 — \"Nombre Del Libro\" (editable)"
    },
    {
      "name": "additionalBook1PageCount",
      "label": "Libro Adicional 1: Número de Hojas",
      "type": "integer",
      "required": false,
      "validation": {
        "minimum": 1
      },
      "sourceRef": "Item 74 table, row 5 — \"No. De Hojas\""
    },
    {
      "name": "additionalBook2Name",
      "label": "Libro Adicional 2: Nombre",
      "type": "string",
      "required": false,
      "sourceRef": "Item 74 table, row 6 — \"Nombre Del Libro\" (editable)"
    },
    {
      "name": "additionalBook2PageCount",
      "label": "Libro Adicional 2: Número de Hojas",
      "type": "integer",
      "required": false,
      "validation": {
        "minimum": 1
      },
      "sourceRef": "Item 74 table, row 6 — \"No. De Hojas\""
    },
    {
      "name": "additionalBook3Name",
      "label": "Libro Adicional 3: Nombre",
      "type": "string",
      "required": false,
      "sourceRef": "Item 74 table, row 7 — \"Nombre Del Libro\" (editable)"
    },
    {
      "name": "additionalBook3PageCount",
      "label": "Libro Adicional 3: Número de Hojas",
      "type": "integer",
      "required": false,
      "validation": {
        "minimum": 1
      },
      "sourceRef": "Item 74 table, row 7 — \"No. De Hojas\""
    },
    {
      "name": "additionalBook4Name",
      "label": "Libro Adicional 4: Nombre",
      "type": "string",
      "required": false,
      "sourceRef": "Item 74 table, row 8 — \"Nombre Del Libro\" (editable)"
    },
    {
      "name": "additionalBook4PageCount",
      "label": "Libro Adicional 4: Número de Hojas",
      "type": "integer",
      "required": false,
      "validation": {
        "minimum": 1
      },
      "sourceRef": "Item 74 table, row 8 — \"No. De Hojas\""
    },
    {
      "name": "additionalBook5Name",
      "label": "Libro Adicional 5: Nombre",
      "type": "string",
      "required": false,
      "sourceRef": "Item 74 table, row 9 — \"Nombre Del Libro\" (editable)"
    },
    {
      "name": "additionalBook5PageCount",
      "label": "Libro Adicional 5: Número de Hojas",
      "type": "integer",
      "required": false,
      "validation": {
        "minimum": 1
      },
      "sourceRef": "Item 74 table, row 9 — \"No. De Hojas\""
    },
    {
      "name": "additionalBook6Name",
      "label": "Libro Adicional 6: Nombre",
      "type": "string",
      "required": false,
      "sourceRef": "Item 74 table, row 10 — \"Nombre Del Libro\" (editable)"
    },
    {
      "name": "additionalBook6PageCount",
      "label": "Libro Adicional 6: Número de Hojas",
      "type": "integer",
      "required": false,
      "validation": {
        "minimum": 1
      },
      "sourceRef": "Item 74 table, row 10 — \"No. De Hojas\""
    },
    {
      "name": "additionalBook7Name",
      "label": "Libro Adicional 7: Nombre",
      "type": "string",
      "required": false,
      "sourceRef": "Item 74 table, row 11 — \"Nombre Del Libro\" (editable)"
    },
    {
      "name": "additionalBook7PageCount",
      "label": "Libro Adicional 7: Número de Hojas",
      "type": "integer",
      "required": false,
      "validation": {
        "minimum": 1
      },
      "sourceRef": "Item 74 table, row 11 — \"No. De Hojas\""
    },
    {
      "name": "signatureOfApplicant",
      "label": "Firma",
      "type": "string",
      "required": true,
      "description": "Modelled directly as a single signature value, the same convention this registry applies to other legal-document signature lines with no distinct AcroForm field.",
      "sourceRef": "Signature line — \"Firma\", beneath the sworn-declaration paragraph (Arts. 459/460 Código Penal; Ley para la Simplificación de Requisitos y Trámites Administrativos, Art. 13)",
      "classification": "pii"
    }
  ]
}