{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "hu/nav/individual-income-tax-return",
  "version": "1.0.0",
  "title": "Hungary Individual Income Tax Return — 24SZJA",
  "description": "The National Tax and Customs Administration's (Nemzeti Adó- és Vámhivatal, NAV) annual personal income tax return for the 2024 tax year — form 24SZJA — also settling the simplified public burden contribution (EKHO) and social contribution tax (szocho) where applicable. Fetched directly and unauthenticated as a static PDF from the tax authority's own site, nav.gov.hu. Opens Hungary as the registry's 96th jurisdiction (GOV-4687, \"GovSchema Standard Research\"), picked up from GOV-4638's own banked candidate after that cycle's banked Belgium Visa candidate was re-verified this cycle and found to be a confirmed duplicate of the harmonized EU Schengen visa template. This schema does not submit the declaration itself; the live source is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Hungary or the Nemzeti Adó- és Vámhivatal.",
  "status": "draft",
  "jurisdiction": {
    "country": "HU",
    "level": "national"
  },
  "authority": {
    "name": "Nemzeti Adó- és Vámhivatal (National Tax and Customs Administration)",
    "abbreviation": "NAV",
    "url": "https://nav.gov.hu/"
  },
  "process": {
    "type": "filing",
    "language": "hu"
  },
  "source": {
    "url": "https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/24szja/24szja-nyomtatvanykep",
    "retrievedAt": "2026-07-24",
    "documentRef": "24SZJA"
  },
  "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/hash, extraction method, every requiredWhen judgment call, and the disclosed scope boundary — this 30-page specimen's main declaration (identification cover sheet plus sheets A/B/C, pages 1-4) is modelled in this v1.0.0; the 26 companion schedules for special declarant types (individual entrepreneurs, agricultural producers, EKHO taxpayers, foreign interest income, family-allowance sub-declarations, self-revision annexes) are excluded and banked as open backlog for a future minor version, matching this registry's established main-form-now/companion-schedules-later precedent (Kazakhstan's 220.00/250.00 series, Tunisia's IRPP declaration)."
  },
  "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": "taxpayer_identification",
      "title": "Taxpayer Identification",
      "fields": [
        "taxIdNumber",
        "returnType",
        "correctedReturnBarcode",
        "isBasedOnNavDraft",
        "familyName",
        "givenName",
        "sex",
        "birthFamilyName",
        "birthGivenName",
        "mothersName",
        "dateOfBirth",
        "placeOfBirth",
        "phoneNumber",
        "addressCountry",
        "addressCity",
        "addressStreetLine"
      ],
      "next": "consolidated_tax_base_income"
    },
    {
      "id": "consolidated_tax_base_income",
      "title": "Consolidated Tax Base Income (Section I)",
      "fields": [
        "employmentWageIncome",
        "employmentRelatedCostReimbursement",
        "foreignServiceIncome",
        "otherWageIncome",
        "otherNonIndependentActivityIncome",
        "nonIndependentActivityCostReimbursement",
        "selfEmploymentIncome",
        "selfEmployment10PercentCostRatioElection",
        "movablePropertyOrRealEstateBusinessSaleIncome",
        "soleTraderWithdrawalIncome",
        "soleTraderFlatRateIncome",
        "agriculturalProducerIncome",
        "agriculturalProducerFlatRateIncome",
        "otherTitledIncome",
        "otherTitledIncomeSubjectToSocialContributionTax",
        "foreignTaxedTreatyIncomeCountedDomestically",
        "foreignTaxedNonTreatyIncomeDomesticallyTaxable",
        "consolidatedTaxBaseIncomeTotal"
      ],
      "next": "allowances_reducing_tax_base"
    },
    {
      "id": "allowances_reducing_tax_base",
      "title": "Allowances Reducing the Consolidated Tax Base",
      "fields": [
        "fourOrMoreChildrenMothersAllowance",
        "under25YouthAllowance",
        "under30MothersAllowance",
        "personalAllowanceForDisability",
        "firstMarriedCoupleAllowance",
        "familyAllowanceStatutoryEntitlementAmount",
        "familyContributionAllowanceUsedByOthersAtAdvancePayment",
        "familyContributionAllowanceUsedByApplicantAtAdvancePayment",
        "familyAllowanceClaimedAmount",
        "familyAllowanceEligibleContributionBase",
        "familyAllowanceContributionWithheldOrPaid"
      ],
      "next": "tax_on_consolidated_base"
    },
    {
      "id": "tax_on_consolidated_base",
      "title": "Tax on the Consolidated Tax Base (Sections II-III)",
      "fields": [
        "computedTaxOnConsolidatedBase",
        "foreignTaxCreditOnTreatyIncome",
        "foreignTaxCreditOnNonTreatyIncome",
        "taxOnConsolidatedBase",
        "agriculturalProducerTaxAllowance",
        "taxAfterAgriculturalAllowance"
      ],
      "next": "other_data"
    },
    {
      "id": "other_data",
      "title": "Other Data (Section IV)",
      "fields": [
        "tradeUnionOrChamberDues",
        "dividendAdvanceReceived2024",
        "dividendAdvanceWithheldTax2024",
        "foreignTreatyExemptIncome",
        "rentalIncomeReducingItems"
      ],
      "next": "final_settlement"
    },
    {
      "id": "final_settlement",
      "title": "Final 2024 Tax Settlement (Section V)",
      "fields": [
        "totalIncomeTax2024",
        "onePlusOnePercentDesignationSettlementAmount",
        "onePlusOnePercentDesignationSettlementNature",
        "erroneousAdvanceDeclarationCostDifferenceBase",
        "erroneousAdvanceDeclarationCostDifferenceTax",
        "totalTaxLiability2024",
        "employerWithheldAdvanceTax",
        "dividendAdvanceWithheldTax2023",
        "payerWithheldSourceTax",
        "advanceTaxDueQ1",
        "advanceTaxDueQ2",
        "advanceTaxDueQ3",
        "advanceTaxDueQ4",
        "advanceTaxActuallyPaid",
        "targetedUseTaxEqualizationAmount",
        "surchargeTax12Percent",
        "taxPayablePerReturn",
        "taxRefundable",
        "installmentPaymentRequested",
        "installmentPaymentMonths"
      ],
      "next": "refund_routing"
    },
    {
      "id": "refund_routing",
      "title": "Refund Routing",
      "fields": [
        "refundPreference",
        "domesticBankAccountNumber",
        "domesticBankName",
        "foreignBankAccountDetails"
      ],
      "next": "declaration"
    },
    {
      "id": "declaration",
      "title": "Declaration & Signature",
      "fields": [
        "signaturePlace",
        "signatureDate"
      ]
    }
  ],
  "fields": [
    {
      "name": "taxIdNumber",
      "label": "Taxpayer's tax identification number (adóazonosító jel)",
      "type": "string",
      "required": true,
      "sourceRef": "Cover sheet (24SZJA) — \"Adózó adóazonosító jele\"",
      "classification": "sensitive-pii"
    },
    {
      "name": "returnType",
      "label": "Nature of this return",
      "type": "enum",
      "required": true,
      "description": "Blank/unmarked on the source form means an original return; H = adózói javítás (self-correction of an already-filed return); O = önellenőrzés (self-revision, used to correct a tax base/amount error after the filing deadline).",
      "sourceRef": "Cover sheet — \"Bevallás jellege (H: Adózói javítás (helyesbítés), O: Önellenőrzés)\"",
      "validation": {
        "enum": [
          "ORIGINAL",
          "CORRECTION",
          "SELF_REVISION"
        ]
      }
    },
    {
      "name": "correctedReturnBarcode",
      "label": "Barcode of the return being corrected",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "returnType",
        "notEquals": "ORIGINAL"
      },
      "description": "The unique barcode NAV printed on the original filed return, required to identify which prior submission this one corrects or revises.",
      "sourceRef": "Cover sheet — \"Hibásnak minősített bevallás vonalkódja\""
    },
    {
      "name": "isBasedOnNavDraft",
      "label": "Based on NAV's own pre-filled draft return (tervezet)",
      "type": "boolean",
      "required": false,
      "description": "NAV pre-assembles a draft 24SZJA for many individual taxpayers from employer/payer reports; this marks whether the filer is submitting that draft (as-is or amended) rather than building the return from scratch.",
      "sourceRef": "Cover sheet — \"Tervezet (T)\" checkbox"
    },
    {
      "name": "familyName",
      "label": "Taxpayer's family name",
      "type": "string",
      "required": true,
      "sourceRef": "Cover sheet — \"Adózó családi neve\""
    },
    {
      "name": "givenName",
      "label": "Taxpayer's given name(s)",
      "type": "string",
      "required": true,
      "sourceRef": "Cover sheet — \"Adózó ... utóneve\""
    },
    {
      "name": "sex",
      "label": "Sex",
      "type": "enum",
      "required": true,
      "sourceRef": "Cover sheet — \"neme (1=férfi, 2=nő)\"",
      "validation": {
        "enum": [
          "MALE",
          "FEMALE"
        ]
      }
    },
    {
      "name": "birthFamilyName",
      "label": "Family name at birth, if different from current family name",
      "type": "string",
      "required": false,
      "sourceRef": "Cover sheet — \"Születési családi neve\""
    },
    {
      "name": "birthGivenName",
      "label": "Given name at birth, if different from current given name",
      "type": "string",
      "required": false,
      "sourceRef": "Cover sheet — \"Születési ... utóneve\""
    },
    {
      "name": "mothersName",
      "label": "Mother's birth family and given name",
      "type": "string",
      "required": true,
      "sourceRef": "Cover sheet — \"Anyja születési családi és utóneve\"",
      "classification": "sensitive-pii"
    },
    {
      "name": "dateOfBirth",
      "label": "Date of birth",
      "type": "date",
      "required": true,
      "sourceRef": "Cover sheet — \"Születésének időpontja\""
    },
    {
      "name": "placeOfBirth",
      "label": "Place of birth",
      "type": "string",
      "required": true,
      "sourceRef": "Cover sheet — \"Születésének ... helye\""
    },
    {
      "name": "phoneNumber",
      "label": "Phone number",
      "type": "string",
      "required": false,
      "sourceRef": "Cover sheet — \"telefonszáma\""
    },
    {
      "name": "addressCountry",
      "label": "Country of the taxpayer's address",
      "type": "string",
      "required": true,
      "description": "The source form prints this address block under the heading \"külföldi cím\" (foreign address); it is modelled here as the taxpayer's general address (defaulting to Hungary for domestic filers) since the specimen provides no separate, distinct domestic-address block on this cover sheet.",
      "sourceRef": "Cover sheet — \"Címe ... külföldi cím: ország\""
    },
    {
      "name": "addressCity",
      "label": "City/town of the taxpayer's address",
      "type": "string",
      "required": true,
      "sourceRef": "Cover sheet — \"város/község\""
    },
    {
      "name": "addressStreetLine",
      "label": "Street name, type, house/building number, staircase, floor and door",
      "type": "string",
      "required": true,
      "description": "The source form breaks this into seven separate boxes (street name; street type; house number; building; staircase; floor; door); collapsed here into a single free-text line to keep the schema tractable, matching this registry's precedent for collapsing minor multi-part address subdivisions the source itself does not otherwise gate logic on.",
      "sourceRef": "Cover sheet — \"közterület neve\", \"közterület jellege\", \"hsz.\", \"ép.\", \"lépcsőház\", \"em.\", \"ajtó\""
    },
    {
      "name": "employmentWageIncome",
      "label": "Wage income from employment, excluding professional-association membership dues",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 1 (\"Munkaviszonyból származó bérjövedelem az érdekképviseleti tagdíj nélkül\")"
    },
    {
      "name": "employmentRelatedCostReimbursement",
      "label": "Cost reimbursement related to employment",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 2 (\"Munkaviszonnyal kapcsolatos költségtérítés\")"
    },
    {
      "name": "foreignServiceIncome",
      "label": "Income received for foreign service (external assignment)",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 3 (\"Külszolgálatért kapott jövedelem\")"
    },
    {
      "name": "otherWageIncome",
      "label": "Other wage income",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 4 (\"Más bérjövedelem\")"
    },
    {
      "name": "otherNonIndependentActivityIncome",
      "label": "Other income from non-independent activity",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 5 (\"Más nem önálló tevékenységből származó jövedelmek\")"
    },
    {
      "name": "nonIndependentActivityCostReimbursement",
      "label": "Cost reimbursement related to non-independent activity",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 6 (\"Nem önálló tevékenységgel kapcsolatos költségtérítés\")"
    },
    {
      "name": "selfEmploymentIncome",
      "label": "Income from independent (self-employed/freelance) activity",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 7 (\"Önálló tevékenységből származó jövedelem\")"
    },
    {
      "name": "selfEmployment10PercentCostRatioElection",
      "label": "Electing the flat 10% cost-ratio method for self-employment income",
      "type": "boolean",
      "required": false,
      "sourceRef": "24SZJA-A, row 7 checkbox (\"10% költséghányad alkalmazását választom\")"
    },
    {
      "name": "movablePropertyOrRealEstateBusinessSaleIncome",
      "label": "Income from selling movable property or real estate in the course of a business activity",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 13"
    },
    {
      "name": "soleTraderWithdrawalIncome",
      "label": "Individual entrepreneur's personal withdrawal (kivét) income",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 14, referencing the sole-trader companion schedule 24SZJA-13-03 (not modelled in this version)"
    },
    {
      "name": "soleTraderFlatRateIncome",
      "label": "Individual entrepreneur's income under flat-rate (átalányadózás) taxation",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 15, referencing companion schedule 24SZJA-13-06 (not modelled in this version)"
    },
    {
      "name": "agriculturalProducerIncome",
      "label": "Income from agricultural small-scale production (mezőgazdasági őstermelés)",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 16, referencing companion schedule 24SZJA-12-02 (not modelled in this version)"
    },
    {
      "name": "agriculturalProducerFlatRateIncome",
      "label": "Agricultural producer's income under flat-rate taxation",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 17, referencing companion schedule 24SZJA-12-03 (not modelled in this version)"
    },
    {
      "name": "otherTitledIncome",
      "label": "Income received under another title not listed above",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 18"
    },
    {
      "name": "otherTitledIncomeSubjectToSocialContributionTax",
      "label": "Other-titled income on which the taxpayer owes the 13% social contribution tax (szocho)",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 19"
    },
    {
      "name": "foreignTaxedTreatyIncomeCountedDomestically",
      "label": "Foreign-taxed income that, under a double-taxation treaty, is also counted in the domestic tax base",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 20"
    },
    {
      "name": "foreignTaxedNonTreatyIncomeDomesticallyTaxable",
      "label": "Foreign-taxed income that, absent a double-taxation treaty, is also domestically taxable",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 21"
    },
    {
      "name": "consolidatedTaxBaseIncomeTotal",
      "label": "Total income belonging to the consolidated tax base",
      "type": "number",
      "required": true,
      "description": "Sum of rows 1-7 and 13-21's income column; the source form has the taxpayer compute and write this total directly.",
      "sourceRef": "24SZJA-A, row 22 (\"az 1-7. és a 13-21. sorok \\\"d\\\" oszlopainak együttes összege\")"
    },
    {
      "name": "fourOrMoreChildrenMothersAllowance",
      "label": "Allowance for mothers raising four or more children, reducing the consolidated tax base",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 23"
    },
    {
      "name": "under25YouthAllowance",
      "label": "Allowance for taxpayers under 25, reducing the consolidated tax base",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 25"
    },
    {
      "name": "under30MothersAllowance",
      "label": "Allowance for mothers under 30, reducing the consolidated tax base",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-A, row 27"
    },
    {
      "name": "personalAllowanceForDisability",
      "label": "Personal allowance for a taxpayer with a recognized disability (monthly cap 88,900 HUF, annual cap 1,066,800 HUF)",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 29 (\"Személyi kedvezmény\")"
    },
    {
      "name": "firstMarriedCoupleAllowance",
      "label": "Allowance for newly-married couples (első házasok kedvezménye)",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 31"
    },
    {
      "name": "familyAllowanceStatutoryEntitlementAmount",
      "label": "Statutory family allowance amount (ceiling) for the taxpayer's dependents",
      "type": "number",
      "required": false,
      "description": "Determined by the number and category of dependents, declared on a separate dependents schedule not modelled in this version.",
      "sourceRef": "24SZJA-B, row 33 (\"Az eltartottak után járó családi kedvezmény törvény szerinti összege (keretösszeg)\")"
    },
    {
      "name": "familyContributionAllowanceUsedByOthersAtAdvancePayment",
      "label": "Family contribution allowance already lawfully used by other entitled persons when advance tax was assessed",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 34"
    },
    {
      "name": "familyContributionAllowanceUsedByApplicantAtAdvancePayment",
      "label": "Family contribution allowance the taxpayer already lawfully used when advance tax was assessed",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 35"
    },
    {
      "name": "familyAllowanceClaimedAmount",
      "label": "Family allowance amount the taxpayer elects to claim on this return, after any sharing/joint use with a spouse or partner",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 37"
    },
    {
      "name": "familyAllowanceEligibleContributionBase",
      "label": "Social security/pension contribution base recognized for the family contribution allowance",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 41"
    },
    {
      "name": "familyAllowanceContributionWithheldOrPaid",
      "label": "Contribution actually withheld or paid, per certificates/records, recognized for the family contribution allowance",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 42"
    },
    {
      "name": "computedTaxOnConsolidatedBase",
      "label": "Computed tax on the consolidated tax base (15%)",
      "type": "number",
      "required": false,
      "description": "15% of the consolidated tax base after all allowances (row 40 on the source form, not separately modelled in this version).",
      "sourceRef": "24SZJA-B, row 45 (\"A számított adó\")"
    },
    {
      "name": "foreignTaxCreditOnTreatyIncome",
      "label": "Foreign tax credited against the income declared as foreign-taxed treaty income (row 20)",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 46"
    },
    {
      "name": "foreignTaxCreditOnNonTreatyIncome",
      "label": "Foreign tax credited against the income declared as foreign-taxed non-treaty income (row 21), capped at 90% of the tax otherwise due",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 47"
    },
    {
      "name": "taxOnConsolidatedBase",
      "label": "Tax on the consolidated tax base after foreign tax credits",
      "type": "number",
      "required": true,
      "sourceRef": "24SZJA-B, row 49 (\"Az összevont adóalap adója\")"
    },
    {
      "name": "agriculturalProducerTaxAllowance",
      "label": "Agricultural producer tax allowance, capped at 100,000 HUF",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 50"
    },
    {
      "name": "taxAfterAgriculturalAllowance",
      "label": "Tax on the consolidated tax base after the agricultural producer allowance",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 51"
    },
    {
      "name": "tradeUnionOrChamberDues",
      "label": "Trade-union representation dues or chamber membership dues",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 55"
    },
    {
      "name": "dividendAdvanceReceived2024",
      "label": "Dividend advance received during 2024",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 56"
    },
    {
      "name": "dividendAdvanceWithheldTax2024",
      "label": "Tax withheld on the 2024 dividend advance",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 56 (\"Levont adó összege\")"
    },
    {
      "name": "foreignTreatyExemptIncome",
      "label": "Foreign-taxed income that is domestically tax-exempt under a double-taxation treaty",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 57"
    },
    {
      "name": "rentalIncomeReducingItems",
      "label": "Items reducing rental income from residential letting",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-B, row 58"
    },
    {
      "name": "totalIncomeTax2024",
      "label": "Total 2024 personal income tax",
      "type": "number",
      "required": true,
      "sourceRef": "24SZJA-C, row 61 (\"A 2024. évi jövedelem adója\")"
    },
    {
      "name": "onePlusOnePercentDesignationSettlementAmount",
      "label": "Amount to be refunded or additionally paid based on the 1+1% designation declarations",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 62"
    },
    {
      "name": "onePlusOnePercentDesignationSettlementNature",
      "label": "Whether the 1+1% designation settlement amount is a refund to the taxpayer or an additional amount payable",
      "type": "enum",
      "required": false,
      "sourceRef": "24SZJA-C, row 62 (\"jellege\")",
      "validation": {
        "enum": [
          "REFUND",
          "ADDITIONAL_PAYMENT"
        ]
      }
    },
    {
      "name": "erroneousAdvanceDeclarationCostDifferenceBase",
      "label": "Base amount of the cost difference arising from an incorrect declaration made when advance tax was assessed",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 63 (\"Az adó alapjául szolgáló összeg\")"
    },
    {
      "name": "erroneousAdvanceDeclarationCostDifferenceTax",
      "label": "39% tax due on the cost difference arising from an incorrect advance-tax declaration",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 63"
    },
    {
      "name": "totalTaxLiability2024",
      "label": "Total 2024 tax liability",
      "type": "number",
      "required": true,
      "sourceRef": "24SZJA-C, row 64 (\"A 2024. évi adófizetési kötelezettség összege\", sum of rows 44, 61, 62 and 63)"
    },
    {
      "name": "employerWithheldAdvanceTax",
      "label": "Advance tax withheld by employers/payers",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 65"
    },
    {
      "name": "dividendAdvanceWithheldTax2023",
      "label": "Tax withheld from the dividend advance received in 2023",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 66"
    },
    {
      "name": "payerWithheldSourceTax",
      "label": "Withholding tax deducted by payers",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 67"
    },
    {
      "name": "advanceTaxDueQ1",
      "label": "Advance tax/personal income tax owed for Q1 2024",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 70"
    },
    {
      "name": "advanceTaxDueQ2",
      "label": "Advance tax/personal income tax owed for Q2 2024",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 71"
    },
    {
      "name": "advanceTaxDueQ3",
      "label": "Advance tax/personal income tax owed for Q3 2024",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 72"
    },
    {
      "name": "advanceTaxDueQ4",
      "label": "Advance tax/personal income tax owed for Q4 2024",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 73"
    },
    {
      "name": "advanceTaxActuallyPaid",
      "label": "Advance tax/personal income tax actually paid by the taxpayer",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 74"
    },
    {
      "name": "targetedUseTaxEqualizationAmount",
      "label": "Amount recognized for targeted use / tax equalization",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 75"
    },
    {
      "name": "surchargeTax12Percent",
      "label": "12% surcharge tax determined on the advance-payment shortfall",
      "type": "number",
      "required": false,
      "sourceRef": "24SZJA-C, row 78"
    },
    {
      "name": "taxPayablePerReturn",
      "label": "Tax payable based on this return",
      "type": "number",
      "required": false,
      "description": "Populated when the taxpayer owes additional tax; mutually exclusive with taxRefundable in real-world use (the source form's row 79 and row 80 are alternatives, only one of which the taxpayer's own computation produces a positive figure for), though the Condition grammar has no field-presence primitive to validate this, so it is left as a documented business rule rather than a requiredWhen gate.",
      "sourceRef": "24SZJA-C, row 79 (Adónemkód 103)"
    },
    {
      "name": "taxRefundable",
      "label": "Tax/advance tax reclaimable based on this return",
      "type": "number",
      "required": false,
      "description": "Populated when the taxpayer is owed a refund; mutually exclusive with taxPayablePerReturn (see that field's own description).",
      "sourceRef": "24SZJA-C, row 80 (Adónemkód 103)"
    },
    {
      "name": "installmentPaymentRequested",
      "label": "Requesting the surcharge-free installment payment option for a combined personal income tax and social contribution tax liability of up to 500,000 HUF",
      "type": "boolean",
      "required": false,
      "sourceRef": "24SZJA-C, row 81"
    },
    {
      "name": "installmentPaymentMonths",
      "label": "Number of months over which the installment payment is to be spread (2-12)",
      "type": "integer",
      "required": false,
      "requiredWhen": {
        "field": "installmentPaymentRequested",
        "equals": true
      },
      "sourceRef": "24SZJA-C, row 81 (\"A választott időtartamot ... kell ebbe a mezőbe beírnia\")",
      "validation": {
        "minimum": 2,
        "maximum": 12
      }
    },
    {
      "name": "refundPreference",
      "label": "How the taxpayer wants any reclaimable amount handled",
      "type": "enum",
      "required": false,
      "sourceRef": "Cover sheet (D) — the two \"Jelölje X-szel\" checkboxes for full refund vs. partial refund/transfer",
      "validation": {
        "enum": [
          "FULL_REFUND",
          "PARTIAL_REFUND_OR_TRANSFER",
          "NONE"
        ]
      }
    },
    {
      "name": "domesticBankAccountNumber",
      "label": "Taxpayer's domestic (Hungarian) bank account number",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "refundPreference",
        "in": [
          "FULL_REFUND",
          "PARTIAL_REFUND_OR_TRANSFER"
        ]
      },
      "sourceRef": "Cover sheet (D) — \"Az Ön belföldi pénzforgalmi vagy fizetési számlaszáma\"",
      "classification": "financial"
    },
    {
      "name": "domesticBankName",
      "label": "Name of the domestic financial service provider holding the account",
      "type": "string",
      "required": false,
      "sourceRef": "Cover sheet (D) — \"Számlavezető belföldi pénzforgalmi szolgáltató neve\""
    },
    {
      "name": "foreignBankAccountDetails",
      "label": "Foreign bank account details, if the taxpayer has no domestic account",
      "type": "string",
      "required": false,
      "description": "The source form breaks this alternate path into eight separate boxes (account holder name, account number, country code, currency, IBAN yes/no, SWIFT code, institution name, institution address); collapsed into one free-text field since it is a secondary path used only by taxpayers without a Hungarian account.",
      "sourceRef": "Cover sheet (D) — \"Az Ön külföldi fizetési számlaszáma\", account holder name, country code, currency, IBAN indicator, SWIFT code, and the foreign institution's name/address",
      "classification": "financial"
    },
    {
      "name": "signaturePlace",
      "label": "Place of signing",
      "type": "string",
      "required": true,
      "sourceRef": "Cover sheet (F) — \"helység\""
    },
    {
      "name": "signatureDate",
      "label": "Date of signing",
      "type": "date",
      "required": true,
      "sourceRef": "Cover sheet (F) — \"év hó nap\""
    }
  ],
  "documents": [
    {
      "id": "accuracyDeclaration",
      "label": "Declaration that the return's data are true and complete",
      "category": "attestation",
      "required": true,
      "belongsTo": "applicant",
      "statement": "Felelősségem tudatában kijelentem, hogy a bevallásban közölt adatok a valóságnak megfelelnek és a szerepeltetett jövedelmeken kívül más bevallási kötelezettség alá eső jövedelmem nem volt. / I declare, aware of my responsibility, that the data provided in this return correspond to the truth, and that beyond the income shown I had no other income subject to a declaration obligation.",
      "sourceRef": "Cover sheet (F)"
    }
  ]
}