{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "lt/vmi/gpm311c-individualios-veiklos-pajamos",
  "version": "1.0.0",
  "title": "Lithuania — Individual-Activity Income Schedule (Form GPM311C), Companion to the Annual Personal Income Tax Declaration",
  "description": "The State Tax Inspectorate's (Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos, VMI) individual-activity (self-employment) income schedule, \"Pavyzdinės pajamų mokesčio deklaracijos priedas GPM311C — Individualios veiklos pajamos\" (GPM311C), page 3 of the same 9-page specimen PDF annex to VMI Order No. VA-93 (2019) already on file for lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311 (the main GPM311 declaration, which references but does not model this schedule's own line items — see that schema's gpm311cPageCount/receivedIndividualActivityIncome gate fields). GPM311C is completed by resident taxpayers who received income from individual (self-employed) activity, including farm activity, business-certificate (verslo liudijimas) activity, and foster-family (šeimyna) participant support. This v1.0.0 models GPM311C's own two-table layout in full: Section I (PAJAMOS/Income), a 6-row table (one fixed row per income-type code — 35, 97, 90, 92, 93, 96) of 9 columns each (type code, income amount, amount from legal entities/trading individuals, withheld tax, tax paid by another person, source country/territory code, foreign tax paid, business-certificate activity code, month); and Section II (IŠLAIDOS/Expenses), a 5-row table (codes 35, 97, 92, 93, 96 — code 90 has no expense row) of 3 columns each (related income type code, expense amount, business-certificate activity code), completed only when the taxpayer elects the actual-expense deduction method. Both tables are modeled as bounded repeating-row groups (incomeRowN/expenseRowN, N matching the source's own fixed row count), per this registry's established convention that GovSchema v0.3 has no array/repeating-element type. This companion-schema pattern — a separately-versioned schema for one schedule of a combined multi-schedule source PDF — mirrors this registry's existing precedent for Romania's Declarația Unică (declaratie-unica-activitati-independente) and Greece's Ε1/Ε2/Ε3 multi-schedule income tax return. GPM311C has no fillable AcroForm widgets; it is a text-layer specimen PDF documenting the paper/reference layout of a schedule actually filed electronically through VMI's Mano VMI portal. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of the Republic of Lithuania or the Valstybinė mokesčių inspekcija.",
  "status": "draft",
  "jurisdiction": {
    "country": "LT",
    "level": "national"
  },
  "authority": {
    "name": "Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania)",
    "abbreviation": "VMI",
    "url": "https://www.vmi.lt"
  },
  "process": {
    "type": "filing",
    "language": "lt"
  },
  "source": {
    "url": "https://e-seimas.lrs.lt/rs/lasupplement/TAP/470ad611ffa511e990d5d63c859a8aa7/dce00c10228f67133748211547043f37/format/ISO_PDF/",
    "retrievedAt": "2026-07-14",
    "documentRef": "Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko įsakymas Nr. VA-93 (2019), priedas — Pavyzdinės pajamų mokesčio deklaracijos priedas GPM311C (Individualios veiklos pajamos), page 3 of the same 9-page annex PDF as lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311, as republished by the Seimas' own legal-acts repository (e-seimas.lrs.lt)"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-14",
    "verifiedBy": "GovSchema Engineering",
    "nextReviewBy": "2027-01-14",
    "notes": "GovSchema Standard Research cycle GOV-2982, a child of GOV-2976, deepening Lithuania's Taxes vertical with a companion schedule to lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311 (GOV-2969). Independently re-fetched the source PDF this cycle rather than trusting the prior cycle's citation: HTTP 200, application/pdf;charset=UTF-8, 681,405 bytes (byte-identical to GOV-2969's own citation), sha256 c5fb544043e48230ab3e2ce0a41791dc8da1498bd6695d93160022f8b274ac21. Independently re-extracted via pdfjs-dist (legacy build, v6.1.200) directly from the freshly downloaded raw PDF bytes: getDocument() confirmed 9 pages; getAnnotations() confirmed 0 Widget/AcroForm annotations on every page (a text-layer specimen, not a fillable AcroForm). Page 3's own text layer and its x/y glyph positions were both extracted directly (getTextContent() with per-item transform coordinates, rows grouped by y-coordinate and columns sorted by x-coordinate) to reconstruct the two tables' exact column structure, since a naive left-to-right text join interleaves the source's own multi-line wrapped column headers. This confirmed: page 3's own heading reads \"Pavyzdinės pajamų mokesčio deklaracijos priedas GPM311C — Individualios veiklos pajamos\"; Section I (PAJAMOS) is a 6-row table with 9 columns (PR_KODAS, SUMA_PAGR, SUMA_PAP, GPM_ISSK, GPM_KITO, VALST_PAJ, GPM_UZS, VR_KODAS, MENUO), rows pre-labeled with fixed income-type codes 35, 97, 90, 92, 93, 96 in that print order; Section II (IŠLAIDOS) is a 5-row table with 3 columns (PR_KODAS, SUMA_PAGR, VR_KODAS), rows pre-labeled with codes 35, 97, 92, 93, 96 (code 90 has no expense row) — matching the field structure disclosed in this cycle's own issue brief field-for-field."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering",
    "assertedAt": "2026-07-14"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxYear",
      "label": "Year (Metai)",
      "type": "integer",
      "required": true,
      "description": "The calendar year for which this GPM311C schedule (individual-activity income) is being reported, repeated in the header of every GPM311 schedule page.",
      "sourceRef": "GPM311C, page 3 (of the combined GPM311 annex PDF), header field \"Metai [_______]\"",
      "validation": {
        "minimum": 2019
      }
    },
    {
      "name": "taxpayerPersonalCode",
      "label": "Identification number (personal code) (Identifikacinis numeris (asmens kodas))",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "The taxpayer's Lithuanian personal identification code (asmens kodas), repeated at the top of this schedule page, matching the same field on the main GPM311 declaration (lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311).",
      "sourceRef": "GPM311C, page 3, header field \"Identifikacinis numeris (asmens kodas) [_____________________]\""
    },
    {
      "name": "incomeRow1TypeCode",
      "label": "Income row 1 (Žemės ūkio veiklos pajamos (35)) — income type code (Pajamų rūšis (kodas)) (PR_KODAS)",
      "type": "enum",
      "required": false,
      "description": "Income type code for the printed row \"Farm activity income\" (code 35). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.",
      "sourceRef": "GPM311C, page 3, Section I (PAJAMOS), table column \"Pajamų rūšis (kodas)\" / \"PR_KODAS\", row 1 (Žemės ūkio veiklos pajamos (35))",
      "validation": {
        "enum": [
          "35-farm-activity-income"
        ]
      }
    },
    {
      "name": "incomeRow1Amount",
      "label": "Income row 1 (Žemės ūkio veiklos pajamos (35)) — income amount, EUR/ct (Pajamų suma) (SUMA_PAGR)",
      "type": "number",
      "required": false,
      "description": "Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount (\"Pajamų suma\"); for codes 90 and 92 (business-certificate income) the source instead labels this same column \"Pajamų, gautų iš gyventojų, suma\" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow1AmountFromTradeEntities.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų suma (rūšims 35, 93, 96, 97)\" / \"Pajamų, gautų iš gyventojų, suma (rūšims 90, 92)\" / \"SUMA_PAGR\", row 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow1AmountFromTradeEntities",
      "label": "Income row 1 (Žemės ūkio veiklos pajamos (35)) — amount received from legal entities/trading individuals, EUR/ct (SUMA_PAP)",
      "type": "number",
      "required": false,
      "description": "Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų, gautų iš juridinių asmenų ir gyventojų, vykdančių prekybos veiklą\" / \"SUMA_PAP\", row 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow1WithheldTax",
      "label": "Income row 1 (Žemės ūkio veiklos pajamos (35)) — income tax withheld, EUR/ct (Išskaičiuota pajamų mokesčio suma) (GPM_ISSK)",
      "type": "number",
      "required": false,
      "description": "Income tax withheld at source for this row.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Išskaičiuota pajamų mokesčio suma\" / \"GPM_ISSK\", row 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow1OtherPersonPaidTax",
      "label": "Income row 1 (Žemės ūkio veiklos pajamos (35)) — tax paid using another person's funds, EUR/ct (Kito asmens lėšomis sumokėta pajamų mokesčio suma) (GPM_KITO)",
      "type": "number",
      "required": false,
      "description": "Income tax paid on this row's income using another person's funds.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Kito asmens lėšomis sumokėta pajamų mokesčio suma\" / \"GPM_KITO\", row 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow1SourceCountryCode",
      "label": "Income row 1 (Žemės ūkio veiklos pajamos (35)) — source state/territory code (Valstybė / teritorija (kodas)) (VALST_PAJ)",
      "type": "string",
      "required": false,
      "description": "Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code \"XO\" for income received from an international organization.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Valstybė / teritorija (kodas), iš kurios gautos pajamos\" / \"VALST_PAJ\", row 1; footnote (1)"
    },
    {
      "name": "incomeRow1ForeignTaxPaid",
      "label": "Income row 1 (Žemės ūkio veiklos pajamos (35)) — tax paid in a foreign state, EUR/ct (Užsienio valstybėje sumokėta pajamų mokesčio suma) (GPM_UZS)",
      "type": "number",
      "required": false,
      "description": "Income tax paid in a foreign state on this row's income.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Užsienio valstybėje sumokėta pajamų mokesčio suma\" / \"GPM_UZS\", row 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow1BusinessCertificateActivityCode",
      "label": "Income row 1 (Žemės ūkio veiklos pajamos (35)) — business-certificate activity type code (Verslo liudijimo veiklos rūšis (kodas)) (VR_KODAS)",
      "type": "string",
      "required": false,
      "description": "The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Verslo liudijimo veiklos rūšis (kodas)\" / \"VR_KODAS\", row 1"
    },
    {
      "name": "incomeRow1Month",
      "label": "Income row 1 (Žemės ūkio veiklos pajamos (35)) — month (Mėnuo) (MENUO)",
      "type": "integer",
      "required": false,
      "description": "The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Mėnuo\" / \"MENUO\", row 1; footnote (2)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "incomeRow2TypeCode",
      "label": "Income row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — income type code (Pajamų rūšis (kodas)) (PR_KODAS)",
      "type": "enum",
      "required": false,
      "description": "Income type code for the printed row \"Income from transfer of ownership of fixed assets (other than real estate) used in farm activity\" (code 97). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.",
      "sourceRef": "GPM311C, page 3, Section I (PAJAMOS), table column \"Pajamų rūšis (kodas)\" / \"PR_KODAS\", row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97))",
      "validation": {
        "enum": [
          "97-farm-fixed-asset-transfer-income"
        ]
      }
    },
    {
      "name": "incomeRow2Amount",
      "label": "Income row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — income amount, EUR/ct (Pajamų suma) (SUMA_PAGR)",
      "type": "number",
      "required": false,
      "description": "Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount (\"Pajamų suma\"); for codes 90 and 92 (business-certificate income) the source instead labels this same column \"Pajamų, gautų iš gyventojų, suma\" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow2AmountFromTradeEntities.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų suma (rūšims 35, 93, 96, 97)\" / \"Pajamų, gautų iš gyventojų, suma (rūšims 90, 92)\" / \"SUMA_PAGR\", row 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow2AmountFromTradeEntities",
      "label": "Income row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — amount received from legal entities/trading individuals, EUR/ct (SUMA_PAP)",
      "type": "number",
      "required": false,
      "description": "Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų, gautų iš juridinių asmenų ir gyventojų, vykdančių prekybos veiklą\" / \"SUMA_PAP\", row 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow2WithheldTax",
      "label": "Income row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — income tax withheld, EUR/ct (Išskaičiuota pajamų mokesčio suma) (GPM_ISSK)",
      "type": "number",
      "required": false,
      "description": "Income tax withheld at source for this row.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Išskaičiuota pajamų mokesčio suma\" / \"GPM_ISSK\", row 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow2OtherPersonPaidTax",
      "label": "Income row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — tax paid using another person's funds, EUR/ct (Kito asmens lėšomis sumokėta pajamų mokesčio suma) (GPM_KITO)",
      "type": "number",
      "required": false,
      "description": "Income tax paid on this row's income using another person's funds.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Kito asmens lėšomis sumokėta pajamų mokesčio suma\" / \"GPM_KITO\", row 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow2SourceCountryCode",
      "label": "Income row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — source state/territory code (Valstybė / teritorija (kodas)) (VALST_PAJ)",
      "type": "string",
      "required": false,
      "description": "Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code \"XO\" for income received from an international organization.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Valstybė / teritorija (kodas), iš kurios gautos pajamos\" / \"VALST_PAJ\", row 2; footnote (1)"
    },
    {
      "name": "incomeRow2ForeignTaxPaid",
      "label": "Income row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — tax paid in a foreign state, EUR/ct (Užsienio valstybėje sumokėta pajamų mokesčio suma) (GPM_UZS)",
      "type": "number",
      "required": false,
      "description": "Income tax paid in a foreign state on this row's income.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Užsienio valstybėje sumokėta pajamų mokesčio suma\" / \"GPM_UZS\", row 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow2BusinessCertificateActivityCode",
      "label": "Income row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — business-certificate activity type code (Verslo liudijimo veiklos rūšis (kodas)) (VR_KODAS)",
      "type": "string",
      "required": false,
      "description": "The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Verslo liudijimo veiklos rūšis (kodas)\" / \"VR_KODAS\", row 2"
    },
    {
      "name": "incomeRow2Month",
      "label": "Income row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — month (Mėnuo) (MENUO)",
      "type": "integer",
      "required": false,
      "description": "The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Mėnuo\" / \"MENUO\", row 2; footnote (2)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "incomeRow3TypeCode",
      "label": "Income row 3 (Pajamos pagal 051 veiklos rūšies verslo liudijimą už gyvenamosios paskirties patalpų nuomą (90)) — income type code (Pajamų rūšis (kodas)) (PR_KODAS)",
      "type": "enum",
      "required": false,
      "description": "Income type code for the printed row \"Income under a business certificate for activity type 051 (residential-premises rental)\" (code 90). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.",
      "sourceRef": "GPM311C, page 3, Section I (PAJAMOS), table column \"Pajamų rūšis (kodas)\" / \"PR_KODAS\", row 3 (Pajamos pagal 051 veiklos rūšies verslo liudijimą už gyvenamosios paskirties patalpų nuomą (90))",
      "validation": {
        "enum": [
          "90-business-certificate-residential-rental-income"
        ]
      }
    },
    {
      "name": "incomeRow3Amount",
      "label": "Income row 3 (Pajamos pagal 051 veiklos rūšies verslo liudijimą už gyvenamosios paskirties patalpų nuomą (90)) — income amount, EUR/ct (Pajamų suma) (SUMA_PAGR)",
      "type": "number",
      "required": false,
      "description": "Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount (\"Pajamų suma\"); for codes 90 and 92 (business-certificate income) the source instead labels this same column \"Pajamų, gautų iš gyventojų, suma\" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow3AmountFromTradeEntities.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų suma (rūšims 35, 93, 96, 97)\" / \"Pajamų, gautų iš gyventojų, suma (rūšims 90, 92)\" / \"SUMA_PAGR\", row 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow3AmountFromTradeEntities",
      "label": "Income row 3 (Pajamos pagal 051 veiklos rūšies verslo liudijimą už gyvenamosios paskirties patalpų nuomą (90)) — amount received from legal entities/trading individuals, EUR/ct (SUMA_PAP)",
      "type": "number",
      "required": false,
      "description": "Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų, gautų iš juridinių asmenų ir gyventojų, vykdančių prekybos veiklą\" / \"SUMA_PAP\", row 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow3WithheldTax",
      "label": "Income row 3 (Pajamos pagal 051 veiklos rūšies verslo liudijimą už gyvenamosios paskirties patalpų nuomą (90)) — income tax withheld, EUR/ct (Išskaičiuota pajamų mokesčio suma) (GPM_ISSK)",
      "type": "number",
      "required": false,
      "description": "Income tax withheld at source for this row.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Išskaičiuota pajamų mokesčio suma\" / \"GPM_ISSK\", row 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow3OtherPersonPaidTax",
      "label": "Income row 3 (Pajamos pagal 051 veiklos rūšies verslo liudijimą už gyvenamosios paskirties patalpų nuomą (90)) — tax paid using another person's funds, EUR/ct (Kito asmens lėšomis sumokėta pajamų mokesčio suma) (GPM_KITO)",
      "type": "number",
      "required": false,
      "description": "Income tax paid on this row's income using another person's funds.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Kito asmens lėšomis sumokėta pajamų mokesčio suma\" / \"GPM_KITO\", row 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow3SourceCountryCode",
      "label": "Income row 3 (Pajamos pagal 051 veiklos rūšies verslo liudijimą už gyvenamosios paskirties patalpų nuomą (90)) — source state/territory code (Valstybė / teritorija (kodas)) (VALST_PAJ)",
      "type": "string",
      "required": false,
      "description": "Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code \"XO\" for income received from an international organization.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Valstybė / teritorija (kodas), iš kurios gautos pajamos\" / \"VALST_PAJ\", row 3; footnote (1)"
    },
    {
      "name": "incomeRow3ForeignTaxPaid",
      "label": "Income row 3 (Pajamos pagal 051 veiklos rūšies verslo liudijimą už gyvenamosios paskirties patalpų nuomą (90)) — tax paid in a foreign state, EUR/ct (Užsienio valstybėje sumokėta pajamų mokesčio suma) (GPM_UZS)",
      "type": "number",
      "required": false,
      "description": "Income tax paid in a foreign state on this row's income.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Užsienio valstybėje sumokėta pajamų mokesčio suma\" / \"GPM_UZS\", row 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow3BusinessCertificateActivityCode",
      "label": "Income row 3 (Pajamos pagal 051 veiklos rūšies verslo liudijimą už gyvenamosios paskirties patalpų nuomą (90)) — business-certificate activity type code (Verslo liudijimo veiklos rūšis (kodas)) (VR_KODAS)",
      "type": "string",
      "required": false,
      "description": "The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Verslo liudijimo veiklos rūšis (kodas)\" / \"VR_KODAS\", row 3"
    },
    {
      "name": "incomeRow3Month",
      "label": "Income row 3 (Pajamos pagal 051 veiklos rūšies verslo liudijimą už gyvenamosios paskirties patalpų nuomą (90)) — month (Mėnuo) (MENUO)",
      "type": "integer",
      "required": false,
      "description": "The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Mėnuo\" / \"MENUO\", row 3; footnote (2)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "incomeRow4TypeCode",
      "label": "Income row 4 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — income type code (Pajamų rūšis (kodas)) (PR_KODAS)",
      "type": "enum",
      "required": false,
      "description": "Income type code for the printed row \"Income under a business certificate for an activity type other than 051\" (code 92). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.",
      "sourceRef": "GPM311C, page 3, Section I (PAJAMOS), table column \"Pajamų rūšis (kodas)\" / \"PR_KODAS\", row 4 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92))",
      "validation": {
        "enum": [
          "92-business-certificate-other-income"
        ]
      }
    },
    {
      "name": "incomeRow4Amount",
      "label": "Income row 4 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — income amount, EUR/ct (Pajamų suma) (SUMA_PAGR)",
      "type": "number",
      "required": false,
      "description": "Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount (\"Pajamų suma\"); for codes 90 and 92 (business-certificate income) the source instead labels this same column \"Pajamų, gautų iš gyventojų, suma\" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow4AmountFromTradeEntities.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų suma (rūšims 35, 93, 96, 97)\" / \"Pajamų, gautų iš gyventojų, suma (rūšims 90, 92)\" / \"SUMA_PAGR\", row 4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow4AmountFromTradeEntities",
      "label": "Income row 4 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — amount received from legal entities/trading individuals, EUR/ct (SUMA_PAP)",
      "type": "number",
      "required": false,
      "description": "Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų, gautų iš juridinių asmenų ir gyventojų, vykdančių prekybos veiklą\" / \"SUMA_PAP\", row 4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow4WithheldTax",
      "label": "Income row 4 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — income tax withheld, EUR/ct (Išskaičiuota pajamų mokesčio suma) (GPM_ISSK)",
      "type": "number",
      "required": false,
      "description": "Income tax withheld at source for this row.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Išskaičiuota pajamų mokesčio suma\" / \"GPM_ISSK\", row 4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow4OtherPersonPaidTax",
      "label": "Income row 4 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — tax paid using another person's funds, EUR/ct (Kito asmens lėšomis sumokėta pajamų mokesčio suma) (GPM_KITO)",
      "type": "number",
      "required": false,
      "description": "Income tax paid on this row's income using another person's funds.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Kito asmens lėšomis sumokėta pajamų mokesčio suma\" / \"GPM_KITO\", row 4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow4SourceCountryCode",
      "label": "Income row 4 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — source state/territory code (Valstybė / teritorija (kodas)) (VALST_PAJ)",
      "type": "string",
      "required": false,
      "description": "Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code \"XO\" for income received from an international organization.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Valstybė / teritorija (kodas), iš kurios gautos pajamos\" / \"VALST_PAJ\", row 4; footnote (1)"
    },
    {
      "name": "incomeRow4ForeignTaxPaid",
      "label": "Income row 4 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — tax paid in a foreign state, EUR/ct (Užsienio valstybėje sumokėta pajamų mokesčio suma) (GPM_UZS)",
      "type": "number",
      "required": false,
      "description": "Income tax paid in a foreign state on this row's income.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Užsienio valstybėje sumokėta pajamų mokesčio suma\" / \"GPM_UZS\", row 4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow4BusinessCertificateActivityCode",
      "label": "Income row 4 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — business-certificate activity type code (Verslo liudijimo veiklos rūšis (kodas)) (VR_KODAS)",
      "type": "string",
      "required": false,
      "description": "The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Verslo liudijimo veiklos rūšis (kodas)\" / \"VR_KODAS\", row 4"
    },
    {
      "name": "incomeRow4Month",
      "label": "Income row 4 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — month (Mėnuo) (MENUO)",
      "type": "integer",
      "required": false,
      "description": "The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Mėnuo\" / \"MENUO\", row 4; footnote (2)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "incomeRow5TypeCode",
      "label": "Income row 5 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — income type code (Pajamų rūšis (kodas)) (PR_KODAS)",
      "type": "enum",
      "required": false,
      "description": "Income type code for the printed row \"Individual-activity income, excluding farm activity and business-certificate activity\" (code 93). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.",
      "sourceRef": "GPM311C, page 3, Section I (PAJAMOS), table column \"Pajamų rūšis (kodas)\" / \"PR_KODAS\", row 5 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93))",
      "validation": {
        "enum": [
          "93-individual-activity-other-income"
        ]
      }
    },
    {
      "name": "incomeRow5Amount",
      "label": "Income row 5 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — income amount, EUR/ct (Pajamų suma) (SUMA_PAGR)",
      "type": "number",
      "required": false,
      "description": "Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount (\"Pajamų suma\"); for codes 90 and 92 (business-certificate income) the source instead labels this same column \"Pajamų, gautų iš gyventojų, suma\" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow5AmountFromTradeEntities.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų suma (rūšims 35, 93, 96, 97)\" / \"Pajamų, gautų iš gyventojų, suma (rūšims 90, 92)\" / \"SUMA_PAGR\", row 5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow5AmountFromTradeEntities",
      "label": "Income row 5 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — amount received from legal entities/trading individuals, EUR/ct (SUMA_PAP)",
      "type": "number",
      "required": false,
      "description": "Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų, gautų iš juridinių asmenų ir gyventojų, vykdančių prekybos veiklą\" / \"SUMA_PAP\", row 5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow5WithheldTax",
      "label": "Income row 5 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — income tax withheld, EUR/ct (Išskaičiuota pajamų mokesčio suma) (GPM_ISSK)",
      "type": "number",
      "required": false,
      "description": "Income tax withheld at source for this row.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Išskaičiuota pajamų mokesčio suma\" / \"GPM_ISSK\", row 5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow5OtherPersonPaidTax",
      "label": "Income row 5 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — tax paid using another person's funds, EUR/ct (Kito asmens lėšomis sumokėta pajamų mokesčio suma) (GPM_KITO)",
      "type": "number",
      "required": false,
      "description": "Income tax paid on this row's income using another person's funds.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Kito asmens lėšomis sumokėta pajamų mokesčio suma\" / \"GPM_KITO\", row 5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow5SourceCountryCode",
      "label": "Income row 5 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — source state/territory code (Valstybė / teritorija (kodas)) (VALST_PAJ)",
      "type": "string",
      "required": false,
      "description": "Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code \"XO\" for income received from an international organization.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Valstybė / teritorija (kodas), iš kurios gautos pajamos\" / \"VALST_PAJ\", row 5; footnote (1)"
    },
    {
      "name": "incomeRow5ForeignTaxPaid",
      "label": "Income row 5 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — tax paid in a foreign state, EUR/ct (Užsienio valstybėje sumokėta pajamų mokesčio suma) (GPM_UZS)",
      "type": "number",
      "required": false,
      "description": "Income tax paid in a foreign state on this row's income.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Užsienio valstybėje sumokėta pajamų mokesčio suma\" / \"GPM_UZS\", row 5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow5BusinessCertificateActivityCode",
      "label": "Income row 5 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — business-certificate activity type code (Verslo liudijimo veiklos rūšis (kodas)) (VR_KODAS)",
      "type": "string",
      "required": false,
      "description": "The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Verslo liudijimo veiklos rūšis (kodas)\" / \"VR_KODAS\", row 5"
    },
    {
      "name": "incomeRow5Month",
      "label": "Income row 5 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — month (Mėnuo) (MENUO)",
      "type": "integer",
      "required": false,
      "description": "The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Mėnuo\" / \"MENUO\", row 5; footnote (2)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "incomeRow6TypeCode",
      "label": "Income row 6 (Šeimynos dalyvio išlaikymo pajamos (96)) — income type code (Pajamų rūšis (kodas)) (PR_KODAS)",
      "type": "enum",
      "required": false,
      "description": "Income type code for the printed row \"Foster-family (šeimyna) participant support income\" (code 96). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.",
      "sourceRef": "GPM311C, page 3, Section I (PAJAMOS), table column \"Pajamų rūšis (kodas)\" / \"PR_KODAS\", row 6 (Šeimynos dalyvio išlaikymo pajamos (96))",
      "validation": {
        "enum": [
          "96-family-carer-support-income"
        ]
      }
    },
    {
      "name": "incomeRow6Amount",
      "label": "Income row 6 (Šeimynos dalyvio išlaikymo pajamos (96)) — income amount, EUR/ct (Pajamų suma) (SUMA_PAGR)",
      "type": "number",
      "required": false,
      "description": "Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount (\"Pajamų suma\"); for codes 90 and 92 (business-certificate income) the source instead labels this same column \"Pajamų, gautų iš gyventojų, suma\" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow6AmountFromTradeEntities.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų suma (rūšims 35, 93, 96, 97)\" / \"Pajamų, gautų iš gyventojų, suma (rūšims 90, 92)\" / \"SUMA_PAGR\", row 6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow6AmountFromTradeEntities",
      "label": "Income row 6 (Šeimynos dalyvio išlaikymo pajamos (96)) — amount received from legal entities/trading individuals, EUR/ct (SUMA_PAP)",
      "type": "number",
      "required": false,
      "description": "Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Pajamų, gautų iš juridinių asmenų ir gyventojų, vykdančių prekybos veiklą\" / \"SUMA_PAP\", row 6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow6WithheldTax",
      "label": "Income row 6 (Šeimynos dalyvio išlaikymo pajamos (96)) — income tax withheld, EUR/ct (Išskaičiuota pajamų mokesčio suma) (GPM_ISSK)",
      "type": "number",
      "required": false,
      "description": "Income tax withheld at source for this row.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Išskaičiuota pajamų mokesčio suma\" / \"GPM_ISSK\", row 6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow6OtherPersonPaidTax",
      "label": "Income row 6 (Šeimynos dalyvio išlaikymo pajamos (96)) — tax paid using another person's funds, EUR/ct (Kito asmens lėšomis sumokėta pajamų mokesčio suma) (GPM_KITO)",
      "type": "number",
      "required": false,
      "description": "Income tax paid on this row's income using another person's funds.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Kito asmens lėšomis sumokėta pajamų mokesčio suma\" / \"GPM_KITO\", row 6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow6SourceCountryCode",
      "label": "Income row 6 (Šeimynos dalyvio išlaikymo pajamos (96)) — source state/territory code (Valstybė / teritorija (kodas)) (VALST_PAJ)",
      "type": "string",
      "required": false,
      "description": "Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code \"XO\" for income received from an international organization.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Valstybė / teritorija (kodas), iš kurios gautos pajamos\" / \"VALST_PAJ\", row 6; footnote (1)"
    },
    {
      "name": "incomeRow6ForeignTaxPaid",
      "label": "Income row 6 (Šeimynos dalyvio išlaikymo pajamos (96)) — tax paid in a foreign state, EUR/ct (Užsienio valstybėje sumokėta pajamų mokesčio suma) (GPM_UZS)",
      "type": "number",
      "required": false,
      "description": "Income tax paid in a foreign state on this row's income.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Užsienio valstybėje sumokėta pajamų mokesčio suma\" / \"GPM_UZS\", row 6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "incomeRow6BusinessCertificateActivityCode",
      "label": "Income row 6 (Šeimynos dalyvio išlaikymo pajamos (96)) — business-certificate activity type code (Verslo liudijimo veiklos rūšis (kodas)) (VR_KODAS)",
      "type": "string",
      "required": false,
      "description": "The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Verslo liudijimo veiklos rūšis (kodas)\" / \"VR_KODAS\", row 6"
    },
    {
      "name": "incomeRow6Month",
      "label": "Income row 6 (Šeimynos dalyvio išlaikymo pajamos (96)) — month (Mėnuo) (MENUO)",
      "type": "integer",
      "required": false,
      "description": "The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.",
      "sourceRef": "GPM311C, page 3, Section I, table column \"Mėnuo\" / \"MENUO\", row 6; footnote (2)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "expenseRow1TypeCode",
      "label": "Expense row 1 (Žemės ūkio veiklos pajamos (35)) — related income type code (Pajamų, su kuriomis susijusios išlaidos, rūšis (kodas)) (PR_KODAS)",
      "type": "enum",
      "required": false,
      "description": "Income type code identifying which Section I income row this expense row's actual-expense deduction relates to (code 35, \"Farm activity income\"). Section II is completed only when the taxpayer elects the actual-expense deduction method rather than the statutory expense-ratio method (which requires no supporting expense detail).",
      "sourceRef": "GPM311C, page 3, Section II (IŠLAIDOS), table column \"Pajamų, su kuriomis susijusios išlaidos, rūšis (kodas)\" / \"PR_KODAS\", row 1 (Žemės ūkio veiklos pajamos (35))",
      "validation": {
        "enum": [
          "35-farm-activity-income"
        ]
      }
    },
    {
      "name": "expenseRow1Amount",
      "label": "Expense row 1 (Žemės ūkio veiklos pajamos (35)) — expense amount, EUR/ct (Išlaidų suma) (SUMA_PAGR)",
      "type": "number",
      "required": false,
      "description": "The documented actual-expense amount attributable to earning this row's income (footnote 3), entered net of state social insurance (SODRA) and compulsory health insurance contributions, which are instead calculated and entered on the main GPM311 declaration.",
      "sourceRef": "GPM311C, page 3, Section II, table column \"Išlaidų suma\" / \"SUMA_PAGR\", row 1; footnote (3)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "expenseRow1BusinessCertificateActivityCode",
      "label": "Expense row 1 (Žemės ūkio veiklos pajamos (35)) — business-certificate activity type code (Verslo liudijimo veiklos rūšis (kodas)) (VR_KODAS)",
      "type": "string",
      "required": false,
      "description": "The business-certificate (verslo liudijimas) activity type code column, disclosed here for structural consistency with the source's own uniform 3-column expense grid; not meaningfully applicable to this row's related income (code 35, \"Farm activity income\"), which is not business-certificate income — only the code-92 expense row (expenseRow3) genuinely uses this column.",
      "sourceRef": "GPM311C, page 3, Section II, table column \"Verslo liudijimo veiklos rūšis (kodas)\" / \"VR_KODAS\", row 1"
    },
    {
      "name": "expenseRow2TypeCode",
      "label": "Expense row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — related income type code (Pajamų, su kuriomis susijusios išlaidos, rūšis (kodas)) (PR_KODAS)",
      "type": "enum",
      "required": false,
      "description": "Income type code identifying which Section I income row this expense row's actual-expense deduction relates to (code 97, \"Income from transfer of ownership of fixed assets (other than real estate) used in farm activity\"). Section II is completed only when the taxpayer elects the actual-expense deduction method rather than the statutory expense-ratio method (which requires no supporting expense detail).",
      "sourceRef": "GPM311C, page 3, Section II (IŠLAIDOS), table column \"Pajamų, su kuriomis susijusios išlaidos, rūšis (kodas)\" / \"PR_KODAS\", row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97))",
      "validation": {
        "enum": [
          "97-farm-fixed-asset-transfer-income"
        ]
      }
    },
    {
      "name": "expenseRow2Amount",
      "label": "Expense row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — expense amount, EUR/ct (Išlaidų suma) (SUMA_PAGR)",
      "type": "number",
      "required": false,
      "description": "The documented actual-expense amount attributable to earning this row's income (footnote 3), entered net of state social insurance (SODRA) and compulsory health insurance contributions, which are instead calculated and entered on the main GPM311 declaration.",
      "sourceRef": "GPM311C, page 3, Section II, table column \"Išlaidų suma\" / \"SUMA_PAGR\", row 2; footnote (3)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "expenseRow2BusinessCertificateActivityCode",
      "label": "Expense row 2 (Žemės ūkio veikloje naudojamo ilgalaikio turto (išskyrus nekilnojamojo) perleidimo nuosavybėn pajamos (97)) — business-certificate activity type code (Verslo liudijimo veiklos rūšis (kodas)) (VR_KODAS)",
      "type": "string",
      "required": false,
      "description": "The business-certificate (verslo liudijimas) activity type code column, disclosed here for structural consistency with the source's own uniform 3-column expense grid; not meaningfully applicable to this row's related income (code 97, \"Income from transfer of ownership of fixed assets (other than real estate) used in farm activity\"), which is not business-certificate income — only the code-92 expense row (expenseRow3) genuinely uses this column.",
      "sourceRef": "GPM311C, page 3, Section II, table column \"Verslo liudijimo veiklos rūšis (kodas)\" / \"VR_KODAS\", row 2"
    },
    {
      "name": "expenseRow3TypeCode",
      "label": "Expense row 3 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — related income type code (Pajamų, su kuriomis susijusios išlaidos, rūšis (kodas)) (PR_KODAS)",
      "type": "enum",
      "required": false,
      "description": "Income type code identifying which Section I income row this expense row's actual-expense deduction relates to (code 92, \"Income under a business certificate for an activity type other than 051\"). Section II is completed only when the taxpayer elects the actual-expense deduction method rather than the statutory expense-ratio method (which requires no supporting expense detail).",
      "sourceRef": "GPM311C, page 3, Section II (IŠLAIDOS), table column \"Pajamų, su kuriomis susijusios išlaidos, rūšis (kodas)\" / \"PR_KODAS\", row 3 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92))",
      "validation": {
        "enum": [
          "92-business-certificate-other-income"
        ]
      }
    },
    {
      "name": "expenseRow3Amount",
      "label": "Expense row 3 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — expense amount, EUR/ct (Išlaidų suma) (SUMA_PAGR)",
      "type": "number",
      "required": false,
      "description": "The documented actual-expense amount attributable to earning this row's income (footnote 3), entered net of state social insurance (SODRA) and compulsory health insurance contributions, which are instead calculated and entered on the main GPM311 declaration.",
      "sourceRef": "GPM311C, page 3, Section II, table column \"Išlaidų suma\" / \"SUMA_PAGR\", row 3; footnote (3)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "expenseRow3BusinessCertificateActivityCode",
      "label": "Expense row 3 (Pajamos pagal ne 051 veiklos rūšies verslo liudijimą (92)) — business-certificate activity type code (Verslo liudijimo veiklos rūšis (kodas)) (VR_KODAS)",
      "type": "string",
      "required": false,
      "description": "The business-certificate (verslo liudijimas) activity type code applicable to this expense row, since its related income (code 92) is business-certificate income.",
      "sourceRef": "GPM311C, page 3, Section II, table column \"Verslo liudijimo veiklos rūšis (kodas)\" / \"VR_KODAS\", row 3"
    },
    {
      "name": "expenseRow4TypeCode",
      "label": "Expense row 4 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — related income type code (Pajamų, su kuriomis susijusios išlaidos, rūšis (kodas)) (PR_KODAS)",
      "type": "enum",
      "required": false,
      "description": "Income type code identifying which Section I income row this expense row's actual-expense deduction relates to (code 93, \"Individual-activity income, excluding farm activity and business-certificate activity\"). Section II is completed only when the taxpayer elects the actual-expense deduction method rather than the statutory expense-ratio method (which requires no supporting expense detail).",
      "sourceRef": "GPM311C, page 3, Section II (IŠLAIDOS), table column \"Pajamų, su kuriomis susijusios išlaidos, rūšis (kodas)\" / \"PR_KODAS\", row 4 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93))",
      "validation": {
        "enum": [
          "93-individual-activity-other-income"
        ]
      }
    },
    {
      "name": "expenseRow4Amount",
      "label": "Expense row 4 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — expense amount, EUR/ct (Išlaidų suma) (SUMA_PAGR)",
      "type": "number",
      "required": false,
      "description": "The documented actual-expense amount attributable to earning this row's income (footnote 3), entered net of state social insurance (SODRA) and compulsory health insurance contributions, which are instead calculated and entered on the main GPM311 declaration.",
      "sourceRef": "GPM311C, page 3, Section II, table column \"Išlaidų suma\" / \"SUMA_PAGR\", row 4; footnote (3)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "expenseRow4BusinessCertificateActivityCode",
      "label": "Expense row 4 (Individualios veiklos, išskyrus žemės ūkio veiklą ir veiklą, vykdomą pagal verslo liudijimus, pajamos (93)) — business-certificate activity type code (Verslo liudijimo veiklos rūšis (kodas)) (VR_KODAS)",
      "type": "string",
      "required": false,
      "description": "The business-certificate (verslo liudijimas) activity type code column, disclosed here for structural consistency with the source's own uniform 3-column expense grid; not meaningfully applicable to this row's related income (code 93, \"Individual-activity income, excluding farm activity and business-certificate activity\"), which is not business-certificate income — only the code-92 expense row (expenseRow3) genuinely uses this column.",
      "sourceRef": "GPM311C, page 3, Section II, table column \"Verslo liudijimo veiklos rūšis (kodas)\" / \"VR_KODAS\", row 4"
    },
    {
      "name": "expenseRow5TypeCode",
      "label": "Expense row 5 (Šeimynos dalyvio išlaikymo pajamos (96)) — related income type code (Pajamų, su kuriomis susijusios išlaidos, rūšis (kodas)) (PR_KODAS)",
      "type": "enum",
      "required": false,
      "description": "Income type code identifying which Section I income row this expense row's actual-expense deduction relates to (code 96, \"Foster-family (šeimyna) participant support income\"). Section II is completed only when the taxpayer elects the actual-expense deduction method rather than the statutory expense-ratio method (which requires no supporting expense detail).",
      "sourceRef": "GPM311C, page 3, Section II (IŠLAIDOS), table column \"Pajamų, su kuriomis susijusios išlaidos, rūšis (kodas)\" / \"PR_KODAS\", row 5 (Šeimynos dalyvio išlaikymo pajamos (96))",
      "validation": {
        "enum": [
          "96-family-carer-support-income"
        ]
      }
    },
    {
      "name": "expenseRow5Amount",
      "label": "Expense row 5 (Šeimynos dalyvio išlaikymo pajamos (96)) — expense amount, EUR/ct (Išlaidų suma) (SUMA_PAGR)",
      "type": "number",
      "required": false,
      "description": "The documented actual-expense amount attributable to earning this row's income (footnote 3), entered net of state social insurance (SODRA) and compulsory health insurance contributions, which are instead calculated and entered on the main GPM311 declaration.",
      "sourceRef": "GPM311C, page 3, Section II, table column \"Išlaidų suma\" / \"SUMA_PAGR\", row 5; footnote (3)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "expenseRow5BusinessCertificateActivityCode",
      "label": "Expense row 5 (Šeimynos dalyvio išlaikymo pajamos (96)) — business-certificate activity type code (Verslo liudijimo veiklos rūšis (kodas)) (VR_KODAS)",
      "type": "string",
      "required": false,
      "description": "The business-certificate (verslo liudijimas) activity type code column, disclosed here for structural consistency with the source's own uniform 3-column expense grid; not meaningfully applicable to this row's related income (code 96, \"Foster-family (šeimyna) participant support income\"), which is not business-certificate income — only the code-92 expense row (expenseRow3) genuinely uses this column.",
      "sourceRef": "GPM311C, page 3, Section II, table column \"Verslo liudijimo veiklos rūšis (kodas)\" / \"VR_KODAS\", row 5"
    }
  ]
}