# Verification record — `is/skatturinn/simplified-individual-tax-return` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-10` ## Research trail (GOV-2084, "GovSchema Standard Research") This cycle's task brief asks (phase 1) to catalog what the registry already covers and (phase 2) to research online for missing government portals/forms, naming DE Steuer-ID, SG NRIC loss/damage/re-registration, NZ RealMe, and "remaining voter registration" as example National ID candidates. A fresh read of `CATALOG.md`'s Known Gaps and Executive Summary sections confirmed all four named candidates are already resolved or confirmed non-gaps/dead-ends in prior cycles (`CATALOG.md` lines ~211-212, ~2784-2789, ~2934-2936, ~3777-3778). Rather than re-attempt an already-closed gap, this cycle deepened Iceland (opened GOV-2077 with one vertical, Business Formation) into a second vertical. Three candidates for Iceland's remaining five verticals (DMV, Passport, Taxes, Visa, National ID) were screened: - **Samgöngustofa driving licence** (DMV): applications are submitted electronically through the sýslumaður/District Commissioner portal (`island.is`); no standalone downloadable application-form PDF was found. - **Þjóðskrá passport** (Passport/National ID): pre-registration is done through `island.is`, with photo/biometric capture at a District Commissioner's office; no field-by-field paper application form was found. - **Útlendingastofnun Form D-110** (Visa/residence permits): a genuine, unauthenticated AcroForm PDF (251 distinct field widgets across 9 pages, covering many residence-permit-type branches). A real form and a plausible future candidate, but set aside this cycle as too broad in scope for one session without first establishing a narrower single-purpose slice, unlike this cycle's chosen candidate. - **Skatturinn RSK 1.13** (Taxes) — chosen. A compact, single-purpose "simplified" tax return the form itself scopes to individuals who have lived in Iceland for less than three years (explicitly excluding couples, filers with dependent children, and owners of real estate/securities/shares or the self-employed, who must file the full RSK 1.10/1.01 return instead). Directly downloadable, unauthenticated, with no login/CAPTCHA/WAF gate, and listed on Skatturinn's own public forms index alongside Polish, Russian, and Spanish translations — confirming it is a currently-maintained, actively used form for short-term foreign workers, not a retired template. ## Sources examined - **Document `(id, version)`:** `is/skatturinn/simplified-individual-tax-return` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** Iceland Revenue and Customs (Skatturinn). - **Primary source:** Skatturinn Form RSK 1.13, edition 22-3-2021 ("Tax return | simplified"), the English-language PDF downloaded directly from `https://www.skatturinn.is/media/rsk01/rsk_0113.en.pdf`, linked from the official public forms index (confirmed via a live `WebFetch` of that index, which lists "RSK 1.13: Simplified tax return for individuals" with Polish/Russian/Spanish translations, and separately "RSK 1.10: Tax return for individuals" for 2020-2026 — the full-form sibling this simplified return exempts eligible filers from). Retrieved with a direct `curl` fetch (HTTP 200, no block, using a browser `User-Agent`). - **Field extraction method:** unlike `is/skatturinn/business-employer-vat-registration` (RSK 5.02, a genuine AcroForm), RSK 1.13 has **no AcroForm field layer at all** — `pdfjs-dist`'s `getFieldObjects()` returned `null`/no fields. Extracted instead via `pdfjs-dist`'s page-level, position-tagged `getTextContent()` across both pages (383 positioned text items), using the form's own printed reference numbers (e.g. `21`, `22`, `134`, `162`, `296`, `301`) as the field-identity anchor, the same "self-documenting printed line/box number" technique used for other numbered-position tax forms in this registry (e.g. `pl/mf/zeznanie-pit-37`, `jp/nta/individual-income-tax-final-return`). - **Visual re-verification:** because this form has no AcroForm field names to cross-check coordinates against, coordinate-only text extraction was judged insufficient on its own to confirm table-row structure and box-number pairings. The PDF was rendered with a real, full-build headless Chromium (Playwright, the `chrome-linux64` build under `/paperclip/.cache/ms-playwright`, with `LD_LIBRARY_PATH` pointed at `/paperclip/chrome-sysroot/usr/lib/x86_64-linux-gnu` — the lighter `chromium_headless_shell` build has no PDF-viewer plugin and cannot render a PDF) and visually re-inspected at high zoom, confirming: (a) section 1's "Salary and other employment related payments" table has four identical blank employer/amount rows all feeding one total box (`21`); (b) section 7's "Status/balance in savings and bank accounts" table has two blank account rows (institution name / interest income / status) feeding a "Total" row with three separately boxed totals (`301`, `12`, `11`). This visual pass also caught a genuine **source-document inconsistency**: the box actually printed on page 1 for the savings-account interest-income total reads **`12`**, but the back-page "Filling out the form - instructions" prose refers to the same box as **`312`**. Re-checked against the raw position-tagged text layer (not just the rendered image): the instructions sentence extracts verbatim as "...interest income in 312 and status in 11...", confirming this is a real discrepancy in the source PDF's own text, not a rendering or OCR artifact of this extraction. This document follows the number actually printed on the fillable box (`12`), since that is what a filer or agent completing the form would read and act on; the discrepancy is disclosed in `interestIncomeTotal`'s own `description`. - **Retrieved / reviewed:** 2026-07-10. - **Reviewer:** GovSchema Engineering (Standards Engineer — initial authoring source review). ## What was confirmed against the source | Source element | Field(s) | |---|---| | Header: filer identity, income year | `filerIdNumber`, `filerName`, `filerAddress`, `filerMunicipality`, `incomeYear` | | 'Duration of stay in Iceland' | `arrivalDateInIceland`, `departureDateFromIceland` | | §1 'Salary and other employment related payments' | `employer1Name`, `employer1Amount`, `employer2Name`, `employer2Amount`, `employer3Name`, `employer3Amount`, `employer4Name`, `employer4Amount`, `salaryAndEmploymentPaymentsTotal` | | §2 'Car allowance. Per diem payments, fringe benefits' | `carAllowance`, `perDiemPayments`, `carBenefits`, `otherFringeBenefits` | | §3 'Other income' | `reimbursedPensionFundPremiums`, `otherIncomeDescription`, `otherIncomeAmount` | | §4 'Deductions' | `deductiblePensionFundPremiums`, `additionalPrivatePensionFundPayments`, `carAllowanceDeduction`, `travelAllowanceDeduction` | | §5 'Tax base for income taxes' | `taxBaseForIncomeTaxes` | | §6 'Taxes withheld at source' | `taxesWithheldAtSource` | | §7 'Status/balance in savings and bank accounts' | `bankAccount1Name`, `bankAccount1InterestIncome`, `bankAccount1Status`, `bankAccount2Name`, `bankAccount2InterestIncome`, `bankAccount2Status`, `taxesWithheldOnInterestTotal`, `interestIncomeTotal`, `savingsStatusTotal` | | p.2 'Bank account' | `refundBankName`, `refundBankBranchOrService`, `refundBankAccountType`, `refundBankAccountNumber` | | p.2 'Notices and comments can be sent to:' | `contactEmail` | | p.2 'Foreign tax identification number (TIN)' | `foreignTaxIdNumber` | | p.2 'Your address abroad (or your representative in Iceland)' | `addressAbroad` | | p.1 footer | `telephoneNumber`, `signatureDate`, `documents[].applicantSignature` | ## What is NOT independently confirmed / out of scope - **No AcroForm layer, no PDF-level `Required` flags.** This form has no fillable fields at all (it is a plain PDF meant to be printed and hand-filled, or filled by other means); `required`/`requiredWhen` assignments are derived entirely from the form's own printed structure (which fields are inherently identifying vs. which describe optional circumstances), not any PDF-level signal. - **The `12`/`312` box-number discrepancy** (see above) is disclosed in `interestIncomeTotal`'s own `description` and is not resolved further here; a future reviewer with access to Skatturinn's own internal processing documentation could confirm which number the tax authority's own systems actually key on. - **Repeating employer and bank-account rows modelled as flat numbered fields**, not JSON arrays — `employer1Name`/`employer1Amount` through `employer4Name`/`employer4Amount`, and `bankAccount1Name`/`bankAccount1InterestIncome`/ `bankAccount1Status`, `bankAccount2Name`/`bankAccount2InterestIncome`/ `bankAccount2Status` — matching the same convention `is/skatturinn/business-employer-vat-registration`'s own two-shareholder rows already use in this registry, rather than introducing a new array-of-objects construct for a single sibling document. - **`taxBaseForIncomeTaxes` (§5) has no printed reference-number box.** The form only labels it "Sum of 1+2+3-4", referring to the totals of sections 1, 2, 3, and 4 (not to individual line numbers). Modelled as a plain optional numeric field without a `sourceRef` line number, consistent with how this registry already handles printed-but-unnumbered totals. - **Unlabelled per-section subtotal boxes** for sections 2, 3, and 4 (each section's own running total, printed with an arrow into a blank box but no reference number) are deliberately **not modelled as separate fields** — only the individually numbered line items within each section are, since those unlabelled boxes are simple sums of already-modelled sibling fields with no independent identity of their own on the form. - **Address decomposition.** All postal addresses/institution names are modelled as single free-text strings, matching the form's own single free-text boxes, not a decomposed structure. - **Icelandic kennitala format.** `filerIdNumber` validates against the general kennitala pattern (`^[0-9]{6}-?[0-9]{4}$`) rather than a jurisdiction-specific checksum, which the form itself does not publish — the same choice already made for `is/skatturinn/business-employer-vat-registration`. - **Live e-service parity.** Not screened this cycle — this document is sourced entirely from the paper/PDF form; Skatturinn's site was not checked for a live e-filing wizard equivalent of this specific simplified return. - **Companion full return RSK 1.10/1.01.** The form's own header directs couples, filers with dependent children, and owners of real estate/ securities/shares, and the self-employed to the full return instead; that full, substantially larger return is not modelled here and is a plausible fast-follow candidate for a future cycle. ## Scope and jurisdiction notes - Deepens **Iceland's Taxes vertical**; Iceland now has 2 of its 6 verticals modelled (Business Formation via GOV-2077, Taxes via this document). Iceland's other four verticals (DMV, Passport, Visa, National ID) are open, screened-but-not-yet-authored (DMV, Passport) or unscreened (Visa's D-110 screened but set aside as too broad, National ID unscreened) backlog candidates for a future cycle. - Scoped strictly to the form's own eligibility window (individuals resident in Iceland for less than three years, unmarried/no dependent children, no real estate/securities/shares, not self-employed); no attempt is made to model the full RSK 1.10/1.01 return this simplified form exempts eligible filers from. - No `requiredWhen` conditional logic is used in this document — the form's own printed structure does not gate any field on another field's value (unlike `is/skatturinn/business-employer-vat-registration`'s operator-type branches); only the five top-level identity/date fields are unconditionally required. ## Path to a `verified` claim (next step) To advance to `status: verified`, a reviewer confirms the exact requiredness Skatturinn enforces when RSK 1.13 is filed (in particular whether the savings/ bank-account section is mandatory when the filer has no Icelandic account), resolves the disclosed `12`/`312` box-number discrepancy against Skatturinn's own internal documentation or a second independently-sourced edition of the form, and checks whether a live e-service equivalent exposes any field this paper-form sourcing does not — recording the outcome here, shipping a new schema version if discrepancies are found (VERSIONING.md §3, immutability). ## Test run A mock `conformance/is/skatturinn/simplified-individual-tax-return/1.0.0/application-packet.json` scenario (Sarah Whitman, a US citizen software contractor in Reykjavík who arrived in Iceland during the 2025 income year, worked for a single employer, remained resident through year-end, and holds one Icelandic savings account) was checked with a from-scratch script (`/tmp/gov2084/check_conformance.mjs`, not committed — a disposable checker, not registry tooling) that: (1) confirms every one of the schema's 47 fields appears exactly once across `collectedValues`/`notApplicableFields`; (2) confirms all `required: true` fields are collected; (3) evaluates every `requiredWhen` condition (none exist in this document) against the collected values; (4) checks every collected value's `pattern`/`minLength`/`maxLength`/ `minimum`/`maximum`/`enum` constraint. Result: **0 errors** across all 47 fields (25 collected, 22 correctly marked not-applicable). Four mutation tests confirmed the checker actually catches defects rather than passing vacuously: (1) removing the required `filerIdNumber` from `collectedValues` correctly raised 2 errors (a coverage gap plus a missing-required-field error — both fire because a strict evaluator checks coverage and requiredness independently); (2) removing the required `incomeYear` likewise correctly raised 2 errors; (3) setting `incomeYear` to `1850` (below the field's `minimum: 2000`) correctly raised exactly 1 validation error; (4) setting `filerIdNumber` to a non-kennitala string (`"not-a-kennitala"`) correctly raised exactly 1 pattern-validation error. The schema was also validated against the GovSchema v0.3 meta-schema with `tools/validate.mjs` and `tools/validate-ajv.mjs` (both pass). ## Re-verification Per the practice's Cadence, `nextReviewBy` is set to **2027-01-10** (6 months).