{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kz/kgd/individual-income-tax-declaration-schedule-220-09",
  "version": "1.0.0",
  "title": "Kazakhstan Individual Income Tax Declaration — Schedule 220.09 (Expenses of Non-VAT-Payer Taxpayers for Acquired Goods, Works, Services)",
  "description": "The Ministry of Finance of the Republic of Kazakhstan's \"Форма 220.09 — Расходы налогоплательщиков, не являющихся плательщиками налога на добавленную стоимость, по приобретенным товарам, работам, услугам\" (Form 220.09, expenses of taxpayers who are not value-added-tax payers, for acquired goods, works, services), Appendix 9 to the Individual Income Tax Declaration (Form 220.00, kz/kgd/individual-income-tax-declaration, GOV-3477). Filed with the State Revenue Committee (Комитет государственных доходов, KGD) as an attachment to Form 220.00 by non-VAT-payer taxpayers to disclose their acquired goods/works/services, including expenses not allowable as deductions; the Rules text states this schedule's own figures are not carried forward into the main declaration or its other appendices. Approved within Appendix 9 to Order of the Minister of Finance of the Republic of Kazakhstan No. 695 of 12 November 2025 — the same combined appendix that houses the main Form 220.00 declaration and all ten of its companion schedules (220.01 through 220.10) — published in full, unauthenticated, on the Ministry of Justice's own legal-information system, ИПС «Әділет». This v1.0.0 models Form 220.09 in full across its two printed pages: the taxpayer-identification header, the form's own grand-total expense-amount row, and 12 individual entry rows, each capturing the counterparty's BIN/IIN, country-of-residence code, the nonresident counterparty's foreign tax-registration number, a seven-value expense-type code, the expense amount, and a four-value activity-type flag used to apportion the expense between generally-taxed and special-tax-regime activity. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of the Republic of Kazakhstan or the State Revenue Committee.",
  "status": "draft",
  "jurisdiction": {
    "country": "KZ",
    "level": "national"
  },
  "authority": {
    "name": "Комитет государственных доходов Министерства финансов Республики Казахстан (State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan)",
    "abbreviation": "KGD",
    "url": "https://kgd.gov.kz"
  },
  "process": {
    "type": "filing",
    "language": "ru"
  },
  "source": {
    "url": "https://adilet.zan.kz/rus/docs/V2500037390",
    "retrievedAt": "2026-07-18",
    "documentRef": "Приложение 9 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 220.09"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-18",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-18",
    "notes": "GovSchema Standard Research cycle GOV-3609, deepening Kazakhstan's Taxes vertical by authoring the ninth of the ten disclosed companion schedules to Form 220.00 (kz/kgd/individual-income-tax-declaration, GOV-3477) — Form 220.09, expenses of non-VAT-payer taxpayers for acquired goods, works, services. Independently re-tested adilet.zan.kz's image-serving endpoint fresh this cycle (https://adilet.zan.kz/files/1576/49/192.jpg through 202.jpg, via curl -k) and confirmed it remains up following its GOV-3595 clearance: every tested image returns a genuine HTTP 200 with a valid image/jpeg body (87-169 KB).\n\nIndependently re-fetched https://adilet.zan.kz/rus/docs/V2500037390 (HTTP 200 via curl -k, 2,660,117-byte HTML). A fresh full-text search located Глава 11 ('Пояснение по заполнению формы 220.09 – Расходы налогоплательщиков, не являющихся плательщиками налога на добавленную стоимость, по реализованным товарам, работам, услугам', Items 47-49), immediately following Глава 10's own Form 220.08 content (Items 40-46, modelled by the immediately preceding GOV-3602 cycle) with no intervening content. Item 47 states the form's purpose and confirms its figures are not carried into the main declaration or its other appendices. Item 48 describes the two-line taxpayer-information header. Item 49 describes the expense table's seven columns (A through G) field-by-field.\n\nImage boundary, confirmed both by the Rules text (Глава 11 begins immediately after Глава 10's own Form 220.08 content, which the GOV-3602 cycle's own boundary check had already placed at image 191) and by direct visual read: image 192 is headed 'форма 220.09 стр.01', image 193 'форма 220.09 стр.02', and image 194 is headed 'форма 220.010 стр.01' (Сведения по цифровым активам, an entirely different subject — digital-asset holdings — confirming Form 220.09 spans exactly two pages (images 192-193) and Form 220.10 begins immediately after. Both pages were read directly at native resolution (images fetched fresh via curl -k, no rendering/scaling artifacts encountered). Page 1 (192) shows columns A (row ordinal, boxed, not modelled as a field, per this registry's established convention), B, C, D, and E, plus the header's own continuation-sheet numbering box ('Укажите номер текущего листа') — present on this form, unlike the immediately preceding Form 220.08. Page 2 (193) repeats the same taxpayer-header rows and shows columns A, F, and G, plus a printed footnote enumerating column E's seven expense-type codes (matching Item 49(6) verbatim).\n\nRow count (12 individual entry rows plus a distinct row-1 grand-total row, 13 boxed rows total per page): confirmed by a pixel-luminance horizontal-border scan (a small Node script reading raw pixel data via the sharp npm package, freshly installed to /tmp/node_modules for this cycle) down column A's row-number box area on image 192, and corroborated by a direct visual crop of the same column at 4x zoom, showing the fixed '00000001' first row followed by 12 further boxed rows. The first row is captioned, in column B's position on page 1, 'ИТОГО (строка заполняется ТОЛЬКО по итогу формы)' ('TOTAL — row filled ONLY for the form's grand total'), the same instruction already established on Form 220.07's own row 1. Despite this caption, the printed table still shows boxes for columns C, D, E (page 1) and G (page 2) on this same row-1 position; this schema treats those boxes as structurally present but semantically inapplicable to a grand-total row (no counterparty/country/expense-type/activity-flag identity attaches to a total) and models only the row's own money column (F) as a dedicated totalExpenseAmount field, per this registry's established convention for this series' own 'ИТОГО'-row total fields (e.g. kz/kgd/individual-income-tax-declaration-schedule-220-07's totalAmountReceivedAmount and siblings). The 12 individual entry rows (rows 2-13 by printed row-ordinal, modelled as entry1 through entry12) are modelled with all six substantive columns (B through G).\n\nColumn B is modelled as a 12-digit BIN/IIN per Item 49(2)'s own text (Kazakhstan's unified BIN/IIN identifiers are both 12 digits under the same National Registers Law this series' other schedules already cite for their own column-B counterparts). Column C's 3 boxes were visually confirmed directly on image 192 (cropped and read at 4x zoom), matching the same country classifier pattern already established for this schedule series (e.g. entry1ResidenceCountryCode on Forms 220.03/220.04/220.06/220.07). Column D's 18 boxes (visually grouped 12+6) were visually confirmed on the same crop; Item 49(4) states this column is filled only when column C carries a country-residence code — a genuine conditional this schema discloses in the field's own description rather than encoding as a requiredWhen rule, consistent with this series' established convention of not asserting requiredWhen relationships among these companion schedules' columns. Column E's single box, also visually confirmed, backs the seven-value string enum, corroborated by the form's own printed footnote on image 193 ('1 - финансовые услуги; 2 - рекламные услуги; 3 - консультационные услуги; 4 - маркетинговые услуги; 5 - дизайнерские услуги; 6 - инжиниринговые услуги; 7 - прочие'), which matches Item 49(6) verbatim. Column F's 12 boxes (ТРИЛ/МЛРД/МЛН/ТЫС-grouped, 3 boxes per group) were visually confirmed on image 193, the same money-column convention as every sibling schedule. Column G's single box, visually confirmed on image 193, backs the four-value string enum per Item 49(7).\n\nNo discrepancy between the form's own printed footnote and the Rules text was found for this schedule (unlike Forms 220.07 and 220.08, each of which disclosed a genuine primary-source conflict). One naming oddity is disclosed, not resolved: Глава 11's own section heading reads '...по реализованным товарам, работам, услугам' (goods/works/services realized/sold), while Item 47's own body text and the form's own printed header both instead read '...по приобретенным товарам, работам, услугам' (goods/works/services acquired) — a chapter-heading wording error, transcribed as printed rather than corrected.\n\nThe remaining schedule (220.10) remains disclosed, open backlog for a future companion-schema cycle. No submission was made and no live kgd.gov.kz/cabinet.salyk.kz account was created or required to author this schema."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-18"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "iin",
      "label": "ИИН",
      "type": "string",
      "required": true,
      "description": "The taxpayer's 12-digit Individual Identification Number (ИИН), the same identifier used on the main Form 220.00 declaration this schedule is attached to. If the tax obligation is performed by a trust manager, this line shows the trust manager's own IIN instead.",
      "sourceRef": "Item 48, row 1",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "taxPeriodYear",
      "label": "Налоговый период, за который представляется налоговая отчетность: год",
      "type": "integer",
      "required": true,
      "description": "The calendar year of the tax period for which this schedule is filed.",
      "sourceRef": "Item 48, row 2",
      "validation": {}
    },
    {
      "name": "currentSheetNumber",
      "label": "Укажите номер текущего листа",
      "type": "integer",
      "required": false,
      "description": "The sequential sheet number of this physical page, printed in a boxed header field distinct from the numbered Item 48 rows — used when a taxpayer's expense entries exceed this schedule's single-sheet 12-row capacity and require additional continuation sheets of the same form. Present on this form's header, unlike the immediately preceding Form 220.08, which carries no such box.",
      "sourceRef": "Header (sheet-numbering box)",
      "validation": {
        "minimum": 1
      }
    },
    {
      "name": "totalExpenseAmount",
      "label": "ИТОГО, графа F (сумма расходов)",
      "type": "number",
      "required": false,
      "description": "Total value of acquired goods, works, and services reported by a non-VAT-payer taxpayer, summed across every entry row below — the form's own printed total row (row number fixed at 00000001), filled only with the grand total, not a per-entry amount. In national currency (tenge).",
      "sourceRef": "Row 00000001 (ИТОГО), column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 1 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 2, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry1ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 1 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 2, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry1ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 1 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 2, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry1ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 1 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 2, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry1ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 1 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 2, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 1 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 2, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    },
    {
      "name": "entry2CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 2 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 3, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry2ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 2 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 3, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry2ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 2 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 3, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry2ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 2 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 3, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry2ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 2 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 3, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 2 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 3, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    },
    {
      "name": "entry3CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 3 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 4, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry3ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 3 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 4, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry3ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 3 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 4, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry3ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 3 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 4, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry3ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 3 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 4, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 3 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 4, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    },
    {
      "name": "entry4CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 4 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 5, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry4ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 4 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 5, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry4ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 4 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 5, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry4ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 4 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 5, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry4ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 4 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 5, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 4 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 5, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    },
    {
      "name": "entry5CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 5 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 6, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry5ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 5 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 6, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry5ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 5 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 6, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry5ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 5 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 6, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry5ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 5 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 6, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 5 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 6, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    },
    {
      "name": "entry6CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 6 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 7, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry6ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 6 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 7, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry6ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 6 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 7, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry6ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 6 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 7, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry6ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 6 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 7, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 6 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 7, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    },
    {
      "name": "entry7CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 7 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 8, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry7ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 7 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 8, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry7ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 7 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 8, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry7ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 7 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 8, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry7ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 7 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 8, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 7 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 8, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    },
    {
      "name": "entry8CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 8 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 9, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry8ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 8 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 9, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry8ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 8 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 9, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry8ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 8 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 9, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry8ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 8 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 9, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 8 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 9, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    },
    {
      "name": "entry9CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 9 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 10, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry9ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 9 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 10, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry9ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 9 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 10, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry9ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 9 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 10, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry9ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 9 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 10, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 9 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 10, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    },
    {
      "name": "entry10CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 10 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 11, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry10ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 10 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 11, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry10ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 10 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 11, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry10ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 10 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 11, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry10ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 10 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 11, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 10 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 11, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    },
    {
      "name": "entry11CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 11 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 12, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry11ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 11 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 12, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry11ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 11 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 12, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry11ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 11 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 12, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry11ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 11 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 12, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 11 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 12, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    },
    {
      "name": "entry12CounterpartyIdentifier",
      "label": "БИН/ИИН",
      "type": "string",
      "required": false,
      "description": "The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column B of entry row 12 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.",
      "sourceRef": "Row 13, column B",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "entry12ResidenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "Code of the country of tax residency of the nonresident counterparty in entry row 12 (column C), per Item 49(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier (\"Классификатор стран мира\"), not enumerated inline on this form.",
      "sourceRef": "Row 13, column C",
      "validation": {
        "pattern": "^[0-9]{3}$"
      }
    },
    {
      "name": "entry12ForeignRegistrationNumber",
      "label": "Номер налоговой регистрации нерезидента-контрагента в стране резидентства",
      "type": "string",
      "required": false,
      "description": "The nonresident counterparty's own tax-registration number in its country of residence, for entry row 12 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.",
      "sourceRef": "Row 13, column D",
      "validation": {
        "maxLength": 18
      }
    },
    {
      "name": "entry12ExpenseTypeCode",
      "label": "Код вида расходов",
      "type": "enum",
      "required": false,
      "description": "Code of the type of expense incurred, for entry row 12 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: \"1\" = financial services (финансовые услуги); \"2\" = advertising services (рекламные услуги); \"3\" = consulting services (консультационные услуги); \"4\" = marketing services (маркетинговые услуги); \"5\" = design services (дизайнерские услуги); \"6\" = engineering services (инжиниринговые услуги); \"7\" = other (прочие).",
      "sourceRef": "Row 13, column E",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5",
          "6",
          "7"
        ]
      }
    },
    {
      "name": "entry12ExpenseAmount",
      "label": "Стоимость приобретенных товаров (работ, услуг)",
      "type": "number",
      "required": false,
      "description": "The value of goods (works, services) acquired, for entry row 12 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.",
      "sourceRef": "Row 13, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry12ActivityTypeFlag",
      "label": "Признак вида деятельности",
      "type": "enum",
      "required": false,
      "description": "Flag classifying the activity the expense in entry row 12 (column G) relates to, per Item 49(7) of the Order's own Rules: \"1\" = expense incurred exclusively for activity taxed under the generally-established procedure; \"2\" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; \"3\" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; \"4\" = expense not allowable as a deduction.",
      "sourceRef": "Row 13, column G",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4"
        ]
      }
    }
  ]
}