Latvia Annual Income Tax Declaration — Form D, Annex D1, Annex D1¹, Annex D2, Annex D2¹, and Annex D4 (Gada ienākumu deklarācija, forma D, pielikums D1, D1¹, D2, D2¹ un D4)

The tax year the declaration covers, printed as 4 blank digit boxes at the top of Form D.

The declarant's full given name and surname, entered on a single fill-in line (the form does not split given name and surname into separate boxes here, unlike some other Latvian forms in this registry).

The declarant's Latvian personal code (personas kods), printed as 6 digit boxes, a literal dash, then 5 digit boxes — unlike lv/ur/sole-trader-registration-kr2's own personas kods field, this form prints the dash placeholder directly, so the pattern is derived from the printed boxes themselves.

The declarant's phone number, printed as 8 digit boxes.

Row 1 of Annex D1's income table: the income source (including the payer's name and registration code, or name and personal code, where one is assigned) and the type of income.

Row 1 of Annex D1's income table. Bruto ieņēmumi.

Row 1 of Annex D1's income table. Neapliekamie ienākumi.

Row 1 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.

Row 1 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.

Row 1 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.

Row 1 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.

Row 1 of Annex D1's income table. Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile). Formula printed on the schedule: this column's value equals column 2 (Bruto ieņēmumi) minus column 3 (Neapliekamie ienākumi) minus column 6 (autoru izdevumi) minus column 7 (Izdevumi, kas saistīti ar ienākumu gūšanu) — cross-checked against Form D row 1's own formula reference "D1 8. ailes summa".

Row 1 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.

Row 2 of Annex D1's income table: the income source (including the payer's name and registration code, or name and personal code, where one is assigned) and the type of income.

Row 2 of Annex D1's income table. Bruto ieņēmumi.

Row 2 of Annex D1's income table. Neapliekamie ienākumi.

Row 2 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.

Row 2 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.

Row 2 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.

Row 2 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.

Row 2 of Annex D1's income table. Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile). Formula printed on the schedule: this column's value equals column 2 (Bruto ieņēmumi) minus column 3 (Neapliekamie ienākumi) minus column 6 (autoru izdevumi) minus column 7 (Izdevumi, kas saistīti ar ienākumu gūšanu) — cross-checked against Form D row 1's own formula reference "D1 8. ailes summa".

Row 2 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.

Row 3 of Annex D1's income table: the income source (including the payer's name and registration code, or name and personal code, where one is assigned) and the type of income.

Row 3 of Annex D1's income table. Bruto ieņēmumi.

Row 3 of Annex D1's income table. Neapliekamie ienākumi.

Row 3 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.

Row 3 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.

Row 3 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.

Row 3 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.

Row 3 of Annex D1's income table. Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile). Formula printed on the schedule: this column's value equals column 2 (Bruto ieņēmumi) minus column 3 (Neapliekamie ienākumi) minus column 6 (autoru izdevumi) minus column 7 (Izdevumi, kas saistīti ar ienākumu gūšanu) — cross-checked against Form D row 1's own formula reference "D1 8. ailes summa".

Row 3 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.

Row 4 of Annex D1's income table: the income source (including the payer's name and registration code, or name and personal code, where one is assigned) and the type of income.

Row 4 of Annex D1's income table. Bruto ieņēmumi.

Row 4 of Annex D1's income table. Neapliekamie ienākumi.

Row 4 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.

Row 4 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.

Row 4 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.

Row 4 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.

Row 4 of Annex D1's income table. Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile). Formula printed on the schedule: this column's value equals column 2 (Bruto ieņēmumi) minus column 3 (Neapliekamie ienākumi) minus column 6 (autoru izdevumi) minus column 7 (Izdevumi, kas saistīti ar ienākumu gūšanu) — cross-checked against Form D row 1's own formula reference "D1 8. ailes summa".

Row 4 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.

Row 5 of Annex D1's income table: the income source (including the payer's name and registration code, or name and personal code, where one is assigned) and the type of income.

Row 5 of Annex D1's income table. Bruto ieņēmumi.

Row 5 of Annex D1's income table. Neapliekamie ienākumi.

Row 5 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.

Row 5 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.

Row 5 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.

Row 5 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.

Row 5 of Annex D1's income table. Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile). Formula printed on the schedule: this column's value equals column 2 (Bruto ieņēmumi) minus column 3 (Neapliekamie ienākumi) minus column 6 (autoru izdevumi) minus column 7 (Izdevumi, kas saistīti ar ienākumu gūšanu) — cross-checked against Form D row 1's own formula reference "D1 8. ailes summa".

Row 5 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.

Row 6 of Annex D1's income table: the income source (including the payer's name and registration code, or name and personal code, where one is assigned) and the type of income.

Row 6 of Annex D1's income table. Bruto ieņēmumi.

Row 6 of Annex D1's income table. Neapliekamie ienākumi.

Row 6 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.

Row 6 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.

Row 6 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.

Row 6 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.

Row 6 of Annex D1's income table. Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile). Formula printed on the schedule: this column's value equals column 2 (Bruto ieņēmumi) minus column 3 (Neapliekamie ienākumi) minus column 6 (autoru izdevumi) minus column 7 (Izdevumi, kas saistīti ar ienākumu gūšanu) — cross-checked against Form D row 1's own formula reference "D1 8. ailes summa".

Row 6 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.

Row 7 of Annex D1's income table: the income source (including the payer's name and registration code, or name and personal code, where one is assigned) and the type of income.

Row 7 of Annex D1's income table. Bruto ieņēmumi.

Row 7 of Annex D1's income table. Neapliekamie ienākumi.

Row 7 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.

Row 7 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.

Row 7 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.

Row 7 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.

Row 7 of Annex D1's income table. Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile). Formula printed on the schedule: this column's value equals column 2 (Bruto ieņēmumi) minus column 3 (Neapliekamie ienākumi) minus column 6 (autoru izdevumi) minus column 7 (Izdevumi, kas saistīti ar ienākumu gūšanu) — cross-checked against Form D row 1's own formula reference "D1 8. ailes summa".

Row 7 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.

Row 8 of Annex D1's income table: the income source (including the payer's name and registration code, or name and personal code, where one is assigned) and the type of income.

Row 8 of Annex D1's income table. Bruto ieņēmumi.

Row 8 of Annex D1's income table. Neapliekamie ienākumi.

Row 8 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.

Row 8 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.

Row 8 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.

Row 8 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.

Row 8 of Annex D1's income table. Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile). Formula printed on the schedule: this column's value equals column 2 (Bruto ieņēmumi) minus column 3 (Neapliekamie ienākumi) minus column 6 (autoru izdevumi) minus column 7 (Izdevumi, kas saistīti ar ienākumu gūšanu) — cross-checked against Form D row 1's own formula reference "D1 8. ailes summa".

Row 8 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.

Row 9 of Annex D1's income table: the income source (including the payer's name and registration code, or name and personal code, where one is assigned) and the type of income.

Row 9 of Annex D1's income table. Bruto ieņēmumi.

Row 9 of Annex D1's income table. Neapliekamie ienākumi.

Row 9 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.

Row 9 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.

Row 9 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.

Row 9 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.

Row 9 of Annex D1's income table. Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile). Formula printed on the schedule: this column's value equals column 2 (Bruto ieņēmumi) minus column 3 (Neapliekamie ienākumi) minus column 6 (autoru izdevumi) minus column 7 (Izdevumi, kas saistīti ar ienākumu gūšanu) — cross-checked against Form D row 1's own formula reference "D1 8. ailes summa".

Row 9 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.

The "Kopā" (total) row at the foot of Annex D1's income table, column 2. aile: Bruto ieņēmumi.

The "Kopā" (total) row at the foot of Annex D1's income table, column 3. aile: Neapliekamie ienākumi.

The "Kopā" (total) row at the foot of Annex D1's income table, column 4. aile: darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.

The "Kopā" (total) row at the foot of Annex D1's income table, column 5. aile: iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.

The "Kopā" (total) row at the foot of Annex D1's income table, column 6. aile: autoru izdevumi.

The "Kopā" (total) row at the foot of Annex D1's income table, column 7. aile: Izdevumi, kas saistīti ar ienākumu gūšanu.

The "Kopā" (total) row at the foot of Annex D1's income table, column 8. aile: Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas.

The "Kopā" (total) row at the foot of Annex D1's income table, column 9. aile: Avansā samaksātais (ieturētais) nodoklis.

Row 1 of Annex D1¹'s excluded-income table, column 1. aile: the source of the taxation year's taxable income (to which the non-taxable minimum and reliefs do not apply), including the payer's name and registration code, or name and personal code where one is assigned, and the type of income (e.g. standing-forest sale, timber sale, unregistered rental/lease income, an income-equated loan, or non-capital-gains capital income).

Row 1 of Annex D1¹'s excluded-income table, column 2. aile: the taxable income (to which the non-taxable minimum and reliefs do not apply) earned during the tax year, in monetary terms.

Row 1 of Annex D1¹'s excluded-income table, column 3. aile: filled in only by a taxpayer who earned income from selling standing forest — the expense amount related to forest regeneration, applying a 25% expense norm against gross income (column 2). Mutually exclusive with column 4 (timber-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 1 of Annex D1¹'s excluded-income table, column 4. aile: filled in only by a taxpayer who earned income from selling timber — the expense amount related to preparing and selling the timber, applying a 50% expense norm against gross income (column 2). Mutually exclusive with column 3 (forest-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 1 of Annex D1¹'s excluded-income table, column 5. aile: documented expenses related to earning the income, filled in only if neither column 3 (forest-sale expense norm) nor column 4 (timber-sale expense norm) is filled for the same row (regulation's own para. 17.5).

Row 1 of Annex D1¹'s excluded-income table, column 6. aile: taxable income, computed as gross income (column 2) minus whichever expense figure applies for the row — the forest-sale norm (column 3), the timber-sale norm (column 4), or documented expenses (column 5) — per the regulation's own column header, "2. – 3. vai 4., vai 5. aile". Not enforced as a crossFieldValidation arithmetic rule, since the vocabulary has no way to express a subtraction against whichever one of three mutually-exclusive alternative fields is populated (see VERIFICATION.md).

Row 1 of Annex D1¹'s excluded-income table, column 7. aile: the personal income tax rate applicable to the income, in the tax year. Per the regulation's own para. 17.7, a taxpayer who is the lender's employee, board member, or council member on the date the loan was issued adds the additional rate under Section 15(11) of the law "Par iedzīvotāju ienākuma nodokli" when the row declares an income-equated loan. Modelled as a decimal fraction (0-1), not a 0-100 percentage, for the same reason as this document's existing Annex D2 and Annex D2¹ tax-rate columns: the printed column-8 formula ("6. x 7. aile") multiplies this column directly against column 6 with no separate /100 conversion term, so column 7 must already be expressed as a fraction for the arithmetic to balance — disclosed here since the printed form does not state the convention explicitly.

Row 1 of Annex D1¹'s excluded-income table, column 8. aile: the computed tax amount, printed formula "6. x 7. aile" — taxable income (column 6) multiplied by the tax rate (column 7, a 0-1 fraction).

Row 1 of Annex D1¹'s excluded-income table, column 9. aile: personal income tax paid in advance or withheld for the income declared on this row. Per the regulation's own para. 17.9, this column also includes foreign tax paid, capped at the computed tax amount in column 8 — encoded as a crossFieldValidation rule against this row's own TaxAmount field (see VERIFICATION.md).

Row 1 of Annex D1¹'s excluded-income table, column 10. aile: the personal income tax payable or overpaid, computed as the computed tax (column 8) minus the advance-paid/withheld tax (column 9). Per the regulation's own para. 17.10, an overpayment is entered with a minus sign prefixed before the number — modelled with no minimum/maximum bound (unlike this table's other numeric columns) so a negative overpayment value can be recorded directly.

Row 2 of Annex D1¹'s excluded-income table, column 1. aile: the source of the taxation year's taxable income (to which the non-taxable minimum and reliefs do not apply), including the payer's name and registration code, or name and personal code where one is assigned, and the type of income (e.g. standing-forest sale, timber sale, unregistered rental/lease income, an income-equated loan, or non-capital-gains capital income).

Row 2 of Annex D1¹'s excluded-income table, column 2. aile: the taxable income (to which the non-taxable minimum and reliefs do not apply) earned during the tax year, in monetary terms.

Row 2 of Annex D1¹'s excluded-income table, column 3. aile: filled in only by a taxpayer who earned income from selling standing forest — the expense amount related to forest regeneration, applying a 25% expense norm against gross income (column 2). Mutually exclusive with column 4 (timber-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 2 of Annex D1¹'s excluded-income table, column 4. aile: filled in only by a taxpayer who earned income from selling timber — the expense amount related to preparing and selling the timber, applying a 50% expense norm against gross income (column 2). Mutually exclusive with column 3 (forest-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 2 of Annex D1¹'s excluded-income table, column 5. aile: documented expenses related to earning the income, filled in only if neither column 3 (forest-sale expense norm) nor column 4 (timber-sale expense norm) is filled for the same row (regulation's own para. 17.5).

Row 2 of Annex D1¹'s excluded-income table, column 6. aile: taxable income, computed as gross income (column 2) minus whichever expense figure applies for the row — the forest-sale norm (column 3), the timber-sale norm (column 4), or documented expenses (column 5) — per the regulation's own column header, "2. – 3. vai 4., vai 5. aile". Not enforced as a crossFieldValidation arithmetic rule, since the vocabulary has no way to express a subtraction against whichever one of three mutually-exclusive alternative fields is populated (see VERIFICATION.md).

Row 2 of Annex D1¹'s excluded-income table, column 7. aile: the personal income tax rate applicable to the income, in the tax year. Per the regulation's own para. 17.7, a taxpayer who is the lender's employee, board member, or council member on the date the loan was issued adds the additional rate under Section 15(11) of the law "Par iedzīvotāju ienākuma nodokli" when the row declares an income-equated loan. Modelled as a decimal fraction (0-1), not a 0-100 percentage, for the same reason as this document's existing Annex D2 and Annex D2¹ tax-rate columns: the printed column-8 formula ("6. x 7. aile") multiplies this column directly against column 6 with no separate /100 conversion term, so column 7 must already be expressed as a fraction for the arithmetic to balance — disclosed here since the printed form does not state the convention explicitly.

Row 2 of Annex D1¹'s excluded-income table, column 8. aile: the computed tax amount, printed formula "6. x 7. aile" — taxable income (column 6) multiplied by the tax rate (column 7, a 0-1 fraction).

Row 2 of Annex D1¹'s excluded-income table, column 9. aile: personal income tax paid in advance or withheld for the income declared on this row. Per the regulation's own para. 17.9, this column also includes foreign tax paid, capped at the computed tax amount in column 8 — encoded as a crossFieldValidation rule against this row's own TaxAmount field (see VERIFICATION.md).

Row 2 of Annex D1¹'s excluded-income table, column 10. aile: the personal income tax payable or overpaid, computed as the computed tax (column 8) minus the advance-paid/withheld tax (column 9). Per the regulation's own para. 17.10, an overpayment is entered with a minus sign prefixed before the number — modelled with no minimum/maximum bound (unlike this table's other numeric columns) so a negative overpayment value can be recorded directly.

Row 3 of Annex D1¹'s excluded-income table, column 1. aile: the source of the taxation year's taxable income (to which the non-taxable minimum and reliefs do not apply), including the payer's name and registration code, or name and personal code where one is assigned, and the type of income (e.g. standing-forest sale, timber sale, unregistered rental/lease income, an income-equated loan, or non-capital-gains capital income).

Row 3 of Annex D1¹'s excluded-income table, column 2. aile: the taxable income (to which the non-taxable minimum and reliefs do not apply) earned during the tax year, in monetary terms.

Row 3 of Annex D1¹'s excluded-income table, column 3. aile: filled in only by a taxpayer who earned income from selling standing forest — the expense amount related to forest regeneration, applying a 25% expense norm against gross income (column 2). Mutually exclusive with column 4 (timber-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 3 of Annex D1¹'s excluded-income table, column 4. aile: filled in only by a taxpayer who earned income from selling timber — the expense amount related to preparing and selling the timber, applying a 50% expense norm against gross income (column 2). Mutually exclusive with column 3 (forest-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 3 of Annex D1¹'s excluded-income table, column 5. aile: documented expenses related to earning the income, filled in only if neither column 3 (forest-sale expense norm) nor column 4 (timber-sale expense norm) is filled for the same row (regulation's own para. 17.5).

Row 3 of Annex D1¹'s excluded-income table, column 6. aile: taxable income, computed as gross income (column 2) minus whichever expense figure applies for the row — the forest-sale norm (column 3), the timber-sale norm (column 4), or documented expenses (column 5) — per the regulation's own column header, "2. – 3. vai 4., vai 5. aile". Not enforced as a crossFieldValidation arithmetic rule, since the vocabulary has no way to express a subtraction against whichever one of three mutually-exclusive alternative fields is populated (see VERIFICATION.md).

Row 3 of Annex D1¹'s excluded-income table, column 7. aile: the personal income tax rate applicable to the income, in the tax year. Per the regulation's own para. 17.7, a taxpayer who is the lender's employee, board member, or council member on the date the loan was issued adds the additional rate under Section 15(11) of the law "Par iedzīvotāju ienākuma nodokli" when the row declares an income-equated loan. Modelled as a decimal fraction (0-1), not a 0-100 percentage, for the same reason as this document's existing Annex D2 and Annex D2¹ tax-rate columns: the printed column-8 formula ("6. x 7. aile") multiplies this column directly against column 6 with no separate /100 conversion term, so column 7 must already be expressed as a fraction for the arithmetic to balance — disclosed here since the printed form does not state the convention explicitly.

Row 3 of Annex D1¹'s excluded-income table, column 8. aile: the computed tax amount, printed formula "6. x 7. aile" — taxable income (column 6) multiplied by the tax rate (column 7, a 0-1 fraction).

Row 3 of Annex D1¹'s excluded-income table, column 9. aile: personal income tax paid in advance or withheld for the income declared on this row. Per the regulation's own para. 17.9, this column also includes foreign tax paid, capped at the computed tax amount in column 8 — encoded as a crossFieldValidation rule against this row's own TaxAmount field (see VERIFICATION.md).

Row 3 of Annex D1¹'s excluded-income table, column 10. aile: the personal income tax payable or overpaid, computed as the computed tax (column 8) minus the advance-paid/withheld tax (column 9). Per the regulation's own para. 17.10, an overpayment is entered with a minus sign prefixed before the number — modelled with no minimum/maximum bound (unlike this table's other numeric columns) so a negative overpayment value can be recorded directly.

Row 4 of Annex D1¹'s excluded-income table, column 1. aile: the source of the taxation year's taxable income (to which the non-taxable minimum and reliefs do not apply), including the payer's name and registration code, or name and personal code where one is assigned, and the type of income (e.g. standing-forest sale, timber sale, unregistered rental/lease income, an income-equated loan, or non-capital-gains capital income).

Row 4 of Annex D1¹'s excluded-income table, column 2. aile: the taxable income (to which the non-taxable minimum and reliefs do not apply) earned during the tax year, in monetary terms.

Row 4 of Annex D1¹'s excluded-income table, column 3. aile: filled in only by a taxpayer who earned income from selling standing forest — the expense amount related to forest regeneration, applying a 25% expense norm against gross income (column 2). Mutually exclusive with column 4 (timber-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 4 of Annex D1¹'s excluded-income table, column 4. aile: filled in only by a taxpayer who earned income from selling timber — the expense amount related to preparing and selling the timber, applying a 50% expense norm against gross income (column 2). Mutually exclusive with column 3 (forest-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 4 of Annex D1¹'s excluded-income table, column 5. aile: documented expenses related to earning the income, filled in only if neither column 3 (forest-sale expense norm) nor column 4 (timber-sale expense norm) is filled for the same row (regulation's own para. 17.5).

Row 4 of Annex D1¹'s excluded-income table, column 6. aile: taxable income, computed as gross income (column 2) minus whichever expense figure applies for the row — the forest-sale norm (column 3), the timber-sale norm (column 4), or documented expenses (column 5) — per the regulation's own column header, "2. – 3. vai 4., vai 5. aile". Not enforced as a crossFieldValidation arithmetic rule, since the vocabulary has no way to express a subtraction against whichever one of three mutually-exclusive alternative fields is populated (see VERIFICATION.md).

Row 4 of Annex D1¹'s excluded-income table, column 7. aile: the personal income tax rate applicable to the income, in the tax year. Per the regulation's own para. 17.7, a taxpayer who is the lender's employee, board member, or council member on the date the loan was issued adds the additional rate under Section 15(11) of the law "Par iedzīvotāju ienākuma nodokli" when the row declares an income-equated loan. Modelled as a decimal fraction (0-1), not a 0-100 percentage, for the same reason as this document's existing Annex D2 and Annex D2¹ tax-rate columns: the printed column-8 formula ("6. x 7. aile") multiplies this column directly against column 6 with no separate /100 conversion term, so column 7 must already be expressed as a fraction for the arithmetic to balance — disclosed here since the printed form does not state the convention explicitly.

Row 4 of Annex D1¹'s excluded-income table, column 8. aile: the computed tax amount, printed formula "6. x 7. aile" — taxable income (column 6) multiplied by the tax rate (column 7, a 0-1 fraction).

Row 4 of Annex D1¹'s excluded-income table, column 9. aile: personal income tax paid in advance or withheld for the income declared on this row. Per the regulation's own para. 17.9, this column also includes foreign tax paid, capped at the computed tax amount in column 8 — encoded as a crossFieldValidation rule against this row's own TaxAmount field (see VERIFICATION.md).

Row 4 of Annex D1¹'s excluded-income table, column 10. aile: the personal income tax payable or overpaid, computed as the computed tax (column 8) minus the advance-paid/withheld tax (column 9). Per the regulation's own para. 17.10, an overpayment is entered with a minus sign prefixed before the number — modelled with no minimum/maximum bound (unlike this table's other numeric columns) so a negative overpayment value can be recorded directly.

Row 5 of Annex D1¹'s excluded-income table, column 1. aile: the source of the taxation year's taxable income (to which the non-taxable minimum and reliefs do not apply), including the payer's name and registration code, or name and personal code where one is assigned, and the type of income (e.g. standing-forest sale, timber sale, unregistered rental/lease income, an income-equated loan, or non-capital-gains capital income).

Row 5 of Annex D1¹'s excluded-income table, column 2. aile: the taxable income (to which the non-taxable minimum and reliefs do not apply) earned during the tax year, in monetary terms.

Row 5 of Annex D1¹'s excluded-income table, column 3. aile: filled in only by a taxpayer who earned income from selling standing forest — the expense amount related to forest regeneration, applying a 25% expense norm against gross income (column 2). Mutually exclusive with column 4 (timber-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 5 of Annex D1¹'s excluded-income table, column 4. aile: filled in only by a taxpayer who earned income from selling timber — the expense amount related to preparing and selling the timber, applying a 50% expense norm against gross income (column 2). Mutually exclusive with column 3 (forest-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 5 of Annex D1¹'s excluded-income table, column 5. aile: documented expenses related to earning the income, filled in only if neither column 3 (forest-sale expense norm) nor column 4 (timber-sale expense norm) is filled for the same row (regulation's own para. 17.5).

Row 5 of Annex D1¹'s excluded-income table, column 6. aile: taxable income, computed as gross income (column 2) minus whichever expense figure applies for the row — the forest-sale norm (column 3), the timber-sale norm (column 4), or documented expenses (column 5) — per the regulation's own column header, "2. – 3. vai 4., vai 5. aile". Not enforced as a crossFieldValidation arithmetic rule, since the vocabulary has no way to express a subtraction against whichever one of three mutually-exclusive alternative fields is populated (see VERIFICATION.md).

Row 5 of Annex D1¹'s excluded-income table, column 7. aile: the personal income tax rate applicable to the income, in the tax year. Per the regulation's own para. 17.7, a taxpayer who is the lender's employee, board member, or council member on the date the loan was issued adds the additional rate under Section 15(11) of the law "Par iedzīvotāju ienākuma nodokli" when the row declares an income-equated loan. Modelled as a decimal fraction (0-1), not a 0-100 percentage, for the same reason as this document's existing Annex D2 and Annex D2¹ tax-rate columns: the printed column-8 formula ("6. x 7. aile") multiplies this column directly against column 6 with no separate /100 conversion term, so column 7 must already be expressed as a fraction for the arithmetic to balance — disclosed here since the printed form does not state the convention explicitly.

Row 5 of Annex D1¹'s excluded-income table, column 8. aile: the computed tax amount, printed formula "6. x 7. aile" — taxable income (column 6) multiplied by the tax rate (column 7, a 0-1 fraction).

Row 5 of Annex D1¹'s excluded-income table, column 9. aile: personal income tax paid in advance or withheld for the income declared on this row. Per the regulation's own para. 17.9, this column also includes foreign tax paid, capped at the computed tax amount in column 8 — encoded as a crossFieldValidation rule against this row's own TaxAmount field (see VERIFICATION.md).

Row 5 of Annex D1¹'s excluded-income table, column 10. aile: the personal income tax payable or overpaid, computed as the computed tax (column 8) minus the advance-paid/withheld tax (column 9). Per the regulation's own para. 17.10, an overpayment is entered with a minus sign prefixed before the number — modelled with no minimum/maximum bound (unlike this table's other numeric columns) so a negative overpayment value can be recorded directly.

Row 6 of Annex D1¹'s excluded-income table, column 1. aile: the source of the taxation year's taxable income (to which the non-taxable minimum and reliefs do not apply), including the payer's name and registration code, or name and personal code where one is assigned, and the type of income (e.g. standing-forest sale, timber sale, unregistered rental/lease income, an income-equated loan, or non-capital-gains capital income).

Row 6 of Annex D1¹'s excluded-income table, column 2. aile: the taxable income (to which the non-taxable minimum and reliefs do not apply) earned during the tax year, in monetary terms.

Row 6 of Annex D1¹'s excluded-income table, column 3. aile: filled in only by a taxpayer who earned income from selling standing forest — the expense amount related to forest regeneration, applying a 25% expense norm against gross income (column 2). Mutually exclusive with column 4 (timber-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 6 of Annex D1¹'s excluded-income table, column 4. aile: filled in only by a taxpayer who earned income from selling timber — the expense amount related to preparing and selling the timber, applying a 50% expense norm against gross income (column 2). Mutually exclusive with column 3 (forest-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 6 of Annex D1¹'s excluded-income table, column 5. aile: documented expenses related to earning the income, filled in only if neither column 3 (forest-sale expense norm) nor column 4 (timber-sale expense norm) is filled for the same row (regulation's own para. 17.5).

Row 6 of Annex D1¹'s excluded-income table, column 6. aile: taxable income, computed as gross income (column 2) minus whichever expense figure applies for the row — the forest-sale norm (column 3), the timber-sale norm (column 4), or documented expenses (column 5) — per the regulation's own column header, "2. – 3. vai 4., vai 5. aile". Not enforced as a crossFieldValidation arithmetic rule, since the vocabulary has no way to express a subtraction against whichever one of three mutually-exclusive alternative fields is populated (see VERIFICATION.md).

Row 6 of Annex D1¹'s excluded-income table, column 7. aile: the personal income tax rate applicable to the income, in the tax year. Per the regulation's own para. 17.7, a taxpayer who is the lender's employee, board member, or council member on the date the loan was issued adds the additional rate under Section 15(11) of the law "Par iedzīvotāju ienākuma nodokli" when the row declares an income-equated loan. Modelled as a decimal fraction (0-1), not a 0-100 percentage, for the same reason as this document's existing Annex D2 and Annex D2¹ tax-rate columns: the printed column-8 formula ("6. x 7. aile") multiplies this column directly against column 6 with no separate /100 conversion term, so column 7 must already be expressed as a fraction for the arithmetic to balance — disclosed here since the printed form does not state the convention explicitly.

Row 6 of Annex D1¹'s excluded-income table, column 8. aile: the computed tax amount, printed formula "6. x 7. aile" — taxable income (column 6) multiplied by the tax rate (column 7, a 0-1 fraction).

Row 6 of Annex D1¹'s excluded-income table, column 9. aile: personal income tax paid in advance or withheld for the income declared on this row. Per the regulation's own para. 17.9, this column also includes foreign tax paid, capped at the computed tax amount in column 8 — encoded as a crossFieldValidation rule against this row's own TaxAmount field (see VERIFICATION.md).

Row 6 of Annex D1¹'s excluded-income table, column 10. aile: the personal income tax payable or overpaid, computed as the computed tax (column 8) minus the advance-paid/withheld tax (column 9). Per the regulation's own para. 17.10, an overpayment is entered with a minus sign prefixed before the number — modelled with no minimum/maximum bound (unlike this table's other numeric columns) so a negative overpayment value can be recorded directly.

Row 7 of Annex D1¹'s excluded-income table, column 1. aile: the source of the taxation year's taxable income (to which the non-taxable minimum and reliefs do not apply), including the payer's name and registration code, or name and personal code where one is assigned, and the type of income (e.g. standing-forest sale, timber sale, unregistered rental/lease income, an income-equated loan, or non-capital-gains capital income).

Row 7 of Annex D1¹'s excluded-income table, column 2. aile: the taxable income (to which the non-taxable minimum and reliefs do not apply) earned during the tax year, in monetary terms.

Row 7 of Annex D1¹'s excluded-income table, column 3. aile: filled in only by a taxpayer who earned income from selling standing forest — the expense amount related to forest regeneration, applying a 25% expense norm against gross income (column 2). Mutually exclusive with column 4 (timber-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 7 of Annex D1¹'s excluded-income table, column 4. aile: filled in only by a taxpayer who earned income from selling timber — the expense amount related to preparing and selling the timber, applying a 50% expense norm against gross income (column 2). Mutually exclusive with column 3 (forest-sale expense norm) and column 5 (documented expenses) on the same row: per the regulation's own para. 17.5, column 5 is filled in only if neither column 3 nor column 4 is filled for that row.

Row 7 of Annex D1¹'s excluded-income table, column 5. aile: documented expenses related to earning the income, filled in only if neither column 3 (forest-sale expense norm) nor column 4 (timber-sale expense norm) is filled for the same row (regulation's own para. 17.5).

Row 7 of Annex D1¹'s excluded-income table, column 6. aile: taxable income, computed as gross income (column 2) minus whichever expense figure applies for the row — the forest-sale norm (column 3), the timber-sale norm (column 4), or documented expenses (column 5) — per the regulation's own column header, "2. – 3. vai 4., vai 5. aile". Not enforced as a crossFieldValidation arithmetic rule, since the vocabulary has no way to express a subtraction against whichever one of three mutually-exclusive alternative fields is populated (see VERIFICATION.md).

Row 7 of Annex D1¹'s excluded-income table, column 7. aile: the personal income tax rate applicable to the income, in the tax year. Per the regulation's own para. 17.7, a taxpayer who is the lender's employee, board member, or council member on the date the loan was issued adds the additional rate under Section 15(11) of the law "Par iedzīvotāju ienākuma nodokli" when the row declares an income-equated loan. Modelled as a decimal fraction (0-1), not a 0-100 percentage, for the same reason as this document's existing Annex D2 and Annex D2¹ tax-rate columns: the printed column-8 formula ("6. x 7. aile") multiplies this column directly against column 6 with no separate /100 conversion term, so column 7 must already be expressed as a fraction for the arithmetic to balance — disclosed here since the printed form does not state the convention explicitly.

Row 7 of Annex D1¹'s excluded-income table, column 8. aile: the computed tax amount, printed formula "6. x 7. aile" — taxable income (column 6) multiplied by the tax rate (column 7, a 0-1 fraction).

Row 7 of Annex D1¹'s excluded-income table, column 9. aile: personal income tax paid in advance or withheld for the income declared on this row. Per the regulation's own para. 17.9, this column also includes foreign tax paid, capped at the computed tax amount in column 8 — encoded as a crossFieldValidation rule against this row's own TaxAmount field (see VERIFICATION.md).

Row 7 of Annex D1¹'s excluded-income table, column 10. aile: the personal income tax payable or overpaid, computed as the computed tax (column 8) minus the advance-paid/withheld tax (column 9). Per the regulation's own para. 17.10, an overpayment is entered with a minus sign prefixed before the number — modelled with no minimum/maximum bound (unlike this table's other numeric columns) so a negative overpayment value can be recorded directly.

Annex D1¹'s "Kopā" (Total) row, column 2. aile: the sum of gross income (column 2) across all rows.

Annex D1¹'s "Kopā" (Total) row, column 5. aile: the sum of documented expenses (column 5) across all rows. Unlike columns 3 and 4 (the 25%/50% expense norms, marked "X" — not applicable — on the printed Kopā row), column 5 does have its own total box.

Annex D1¹'s "Kopā" (Total) row, column 6. aile: the sum of taxable income (column 6) across all rows.

Annex D1¹'s "Kopā" (Total) row, column 8. aile: the sum of computed tax (column 8) across all rows. Column 7 (tax rate) has no corresponding total box — marked "X" (not applicable) on the printed Kopā row, since tax rates are not additive across rows.

Annex D1¹'s "Kopā" (Total) row, column 9. aile: the sum of advance-paid/withheld tax (column 9) across all rows.

Annex D1¹'s "Kopā" (Total) row, column 10. aile: the sum of payable/overpaid tax (column 10) across all rows. Per para. 17.10, an overpayment is entered with a minus sign prefixed before the number — modelled with no minimum/maximum bound so a negative total can be recorded directly.

Row 1 of Annex D2's foreign-income table. Valsts, kurā gūti ienākumi, un ienākuma izmaksātājs (nosaukums vai vārds un uzvārds, adrese, reģistrācijas kods).

Row 1 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — ienākuma veids.

Row 1 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — summa.

Row 1 of Annex D2's foreign-income table. Ienākums, kas atbrīvots no aplikšanas ar nodokli. Per the regulation's own para. 19.4, if this column is filled, columns 5 through 9 are not filled for the same row; per para. 19.5, if the exempt/non-taxable income is only part of the total foreign income, the taxable remainder is declared on a different Annex D2 row, or split between Annex D2 and Annex D1¹ — disclosed rather than encoded as a hard cross-field rule, since which annex/row carries the remainder is a filer choice this schema cannot observe from either annex's own fields alone.

Row 1 of Annex D2's foreign-income table. Valsts sociālās apdrošināšanas maksājumi.

Row 1 of Annex D2's foreign-income table. Autoru izdevumi un citi izdevumi.

Row 1 of Annex D2's foreign-income table. Ārvalstī samaksātais nodoklis — summa.

Row 1 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — nodokļa likme, calculated per the regulation's own para. 6.3. Modelled as a decimal fraction (0–1), since the printed formula for column 9 multiplies this column directly with no separate /100 conversion term.

Row 1 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — summa. Formula printed on the schedule: this column's value equals column 3 (Ārvalstī gūtie ienākumi — summa) minus column 6 (Autoru izdevumi un citi izdevumi), multiplied by column 8's tax rate — cross-checked against the regulation's own instruction (para. 19.10), "nodokļa summu, kas aprēķināta, apliekamos ienākumus (3.–6. aile) reizinot ar nodokļa likmi (8. aile)". Left blank whenever column 4 (exempt income) is filled for this row (see column 4's own description).

Row 2 of Annex D2's foreign-income table. Valsts, kurā gūti ienākumi, un ienākuma izmaksātājs (nosaukums vai vārds un uzvārds, adrese, reģistrācijas kods).

Row 2 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — ienākuma veids.

Row 2 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — summa.

Row 2 of Annex D2's foreign-income table. Ienākums, kas atbrīvots no aplikšanas ar nodokli. Per the regulation's own para. 19.4, if this column is filled, columns 5 through 9 are not filled for the same row; per para. 19.5, if the exempt/non-taxable income is only part of the total foreign income, the taxable remainder is declared on a different Annex D2 row, or split between Annex D2 and Annex D1¹ — disclosed rather than encoded as a hard cross-field rule, since which annex/row carries the remainder is a filer choice this schema cannot observe from either annex's own fields alone.

Row 2 of Annex D2's foreign-income table. Valsts sociālās apdrošināšanas maksājumi.

Row 2 of Annex D2's foreign-income table. Autoru izdevumi un citi izdevumi.

Row 2 of Annex D2's foreign-income table. Ārvalstī samaksātais nodoklis — summa.

Row 2 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — nodokļa likme, calculated per the regulation's own para. 6.3. Modelled as a decimal fraction (0–1), since the printed formula for column 9 multiplies this column directly with no separate /100 conversion term.

Row 2 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — summa. Formula printed on the schedule: this column's value equals column 3 (Ārvalstī gūtie ienākumi — summa) minus column 6 (Autoru izdevumi un citi izdevumi), multiplied by column 8's tax rate — cross-checked against the regulation's own instruction (para. 19.10), "nodokļa summu, kas aprēķināta, apliekamos ienākumus (3.–6. aile) reizinot ar nodokļa likmi (8. aile)". Left blank whenever column 4 (exempt income) is filled for this row (see column 4's own description).

Row 3 of Annex D2's foreign-income table. Valsts, kurā gūti ienākumi, un ienākuma izmaksātājs (nosaukums vai vārds un uzvārds, adrese, reģistrācijas kods).

Row 3 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — ienākuma veids.

Row 3 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — summa.

Row 3 of Annex D2's foreign-income table. Ienākums, kas atbrīvots no aplikšanas ar nodokli. Per the regulation's own para. 19.4, if this column is filled, columns 5 through 9 are not filled for the same row; per para. 19.5, if the exempt/non-taxable income is only part of the total foreign income, the taxable remainder is declared on a different Annex D2 row, or split between Annex D2 and Annex D1¹ — disclosed rather than encoded as a hard cross-field rule, since which annex/row carries the remainder is a filer choice this schema cannot observe from either annex's own fields alone.

Row 3 of Annex D2's foreign-income table. Valsts sociālās apdrošināšanas maksājumi.

Row 3 of Annex D2's foreign-income table. Autoru izdevumi un citi izdevumi.

Row 3 of Annex D2's foreign-income table. Ārvalstī samaksātais nodoklis — summa.

Row 3 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — nodokļa likme, calculated per the regulation's own para. 6.3. Modelled as a decimal fraction (0–1), since the printed formula for column 9 multiplies this column directly with no separate /100 conversion term.

Row 3 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — summa. Formula printed on the schedule: this column's value equals column 3 (Ārvalstī gūtie ienākumi — summa) minus column 6 (Autoru izdevumi un citi izdevumi), multiplied by column 8's tax rate — cross-checked against the regulation's own instruction (para. 19.10), "nodokļa summu, kas aprēķināta, apliekamos ienākumus (3.–6. aile) reizinot ar nodokļa likmi (8. aile)". Left blank whenever column 4 (exempt income) is filled for this row (see column 4's own description).

Row 4 of Annex D2's foreign-income table. Valsts, kurā gūti ienākumi, un ienākuma izmaksātājs (nosaukums vai vārds un uzvārds, adrese, reģistrācijas kods).

Row 4 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — ienākuma veids.

Row 4 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — summa.

Row 4 of Annex D2's foreign-income table. Ienākums, kas atbrīvots no aplikšanas ar nodokli. Per the regulation's own para. 19.4, if this column is filled, columns 5 through 9 are not filled for the same row; per para. 19.5, if the exempt/non-taxable income is only part of the total foreign income, the taxable remainder is declared on a different Annex D2 row, or split between Annex D2 and Annex D1¹ — disclosed rather than encoded as a hard cross-field rule, since which annex/row carries the remainder is a filer choice this schema cannot observe from either annex's own fields alone.

Row 4 of Annex D2's foreign-income table. Valsts sociālās apdrošināšanas maksājumi.

Row 4 of Annex D2's foreign-income table. Autoru izdevumi un citi izdevumi.

Row 4 of Annex D2's foreign-income table. Ārvalstī samaksātais nodoklis — summa.

Row 4 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — nodokļa likme, calculated per the regulation's own para. 6.3. Modelled as a decimal fraction (0–1), since the printed formula for column 9 multiplies this column directly with no separate /100 conversion term.

Row 4 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — summa. Formula printed on the schedule: this column's value equals column 3 (Ārvalstī gūtie ienākumi — summa) minus column 6 (Autoru izdevumi un citi izdevumi), multiplied by column 8's tax rate — cross-checked against the regulation's own instruction (para. 19.10), "nodokļa summu, kas aprēķināta, apliekamos ienākumus (3.–6. aile) reizinot ar nodokļa likmi (8. aile)". Left blank whenever column 4 (exempt income) is filled for this row (see column 4's own description).

Row 5 of Annex D2's foreign-income table. Valsts, kurā gūti ienākumi, un ienākuma izmaksātājs (nosaukums vai vārds un uzvārds, adrese, reģistrācijas kods).

Row 5 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — ienākuma veids.

Row 5 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — summa.

Row 5 of Annex D2's foreign-income table. Ienākums, kas atbrīvots no aplikšanas ar nodokli. Per the regulation's own para. 19.4, if this column is filled, columns 5 through 9 are not filled for the same row; per para. 19.5, if the exempt/non-taxable income is only part of the total foreign income, the taxable remainder is declared on a different Annex D2 row, or split between Annex D2 and Annex D1¹ — disclosed rather than encoded as a hard cross-field rule, since which annex/row carries the remainder is a filer choice this schema cannot observe from either annex's own fields alone.

Row 5 of Annex D2's foreign-income table. Valsts sociālās apdrošināšanas maksājumi.

Row 5 of Annex D2's foreign-income table. Autoru izdevumi un citi izdevumi.

Row 5 of Annex D2's foreign-income table. Ārvalstī samaksātais nodoklis — summa.

Row 5 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — nodokļa likme, calculated per the regulation's own para. 6.3. Modelled as a decimal fraction (0–1), since the printed formula for column 9 multiplies this column directly with no separate /100 conversion term.

Row 5 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — summa. Formula printed on the schedule: this column's value equals column 3 (Ārvalstī gūtie ienākumi — summa) minus column 6 (Autoru izdevumi un citi izdevumi), multiplied by column 8's tax rate — cross-checked against the regulation's own instruction (para. 19.10), "nodokļa summu, kas aprēķināta, apliekamos ienākumus (3.–6. aile) reizinot ar nodokļa likmi (8. aile)". Left blank whenever column 4 (exempt income) is filled for this row (see column 4's own description).

Row 6 of Annex D2's foreign-income table. Valsts, kurā gūti ienākumi, un ienākuma izmaksātājs (nosaukums vai vārds un uzvārds, adrese, reģistrācijas kods).

Row 6 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — ienākuma veids.

Row 6 of Annex D2's foreign-income table. Ārvalstī gūtie ienākumi — summa.

Row 6 of Annex D2's foreign-income table. Ienākums, kas atbrīvots no aplikšanas ar nodokli. Per the regulation's own para. 19.4, if this column is filled, columns 5 through 9 are not filled for the same row; per para. 19.5, if the exempt/non-taxable income is only part of the total foreign income, the taxable remainder is declared on a different Annex D2 row, or split between Annex D2 and Annex D1¹ — disclosed rather than encoded as a hard cross-field rule, since which annex/row carries the remainder is a filer choice this schema cannot observe from either annex's own fields alone.

Row 6 of Annex D2's foreign-income table. Valsts sociālās apdrošināšanas maksājumi.

Row 6 of Annex D2's foreign-income table. Autoru izdevumi un citi izdevumi.

Row 6 of Annex D2's foreign-income table. Ārvalstī samaksātais nodoklis — summa.

Row 6 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — nodokļa likme, calculated per the regulation's own para. 6.3. Modelled as a decimal fraction (0–1), since the printed formula for column 9 multiplies this column directly with no separate /100 conversion term.

Row 6 of Annex D2's foreign-income table. Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — summa. Formula printed on the schedule: this column's value equals column 3 (Ārvalstī gūtie ienākumi — summa) minus column 6 (Autoru izdevumi un citi izdevumi), multiplied by column 8's tax rate — cross-checked against the regulation's own instruction (para. 19.10), "nodokļa summu, kas aprēķināta, apliekamos ienākumus (3.–6. aile) reizinot ar nodokļa likmi (8. aile)". Left blank whenever column 4 (exempt income) is filled for this row (see column 4's own description).

The "Kopā" (total) row at the foot of Annex D2's foreign-income table, column 3. aile: Ārvalstī gūtie ienākumi — summa.

The "Kopā" (total) row at the foot of Annex D2's foreign-income table, column 4. aile: Ienākums, kas atbrīvots no aplikšanas ar nodokli.

The "Kopā" (total) row at the foot of Annex D2's foreign-income table, column 5. aile: Valsts sociālās apdrošināšanas maksājumi.

The "Kopā" (total) row at the foot of Annex D2's foreign-income table, column 6. aile: Autoru izdevumi un citi izdevumi.

The "Kopā" (total) row at the foot of Annex D2's foreign-income table, column 7. aile: Ārvalstī samaksātais nodoklis — summa.

The "Kopā" (total) row at the foot of Annex D2's foreign-income table, column 8. aile: Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — nodokļa likme. Disclosed judgment call: the printed table reserves a blank box in this column position of the Kopā row like every other column, but summing a per-row tax rate across multiple countries has no stated arithmetic meaning in the regulation text — modelled as an optional field matching the printed box rather than omitted, since the box genuinely exists on the form.

The "Kopā" (total) row at the foot of Annex D2's foreign-income table, column 9. aile: Nodoklis no ārvalstī gūtajiem ienākumiem (pēc Latvijas Republikā noteiktās likmes) — summa.

Row 1 of Annex D2¹'s seafarer foreign-income table, column 1. aile: the country in which the income was earned (i.e. the country whose flag the vessel flies), plus the name and address of the income payer (employer).

Row 1 of Annex D2¹'s seafarer foreign-income table, column 2. aile: all income earned during the tax year by the taxpayer working aboard an internationally-trading vessel, in monetary terms.

Row 1 of Annex D2¹'s seafarer foreign-income table, column 3. aile ("no" — start): the start date of the employment period. Per the regulation's own para. 20.3, if the taxpayer was employed during multiple periods in the tax year (with breaks), a separate row is filled in for each employment period — modelled here as one of 4 repeating rows, following this document's own Annex D2 repeating-row convention.

Row 1 of Annex D2¹'s seafarer foreign-income table, column 3. aile ("līdz" — end): the end date of the same employment period.

Row 1 of Annex D2¹'s seafarer foreign-income table, column 4. aile: the coefficient applied to the monthly minimum wage, per the regulation's own para. 20.4 and the law "Par iedzīvotāju ienākuma nodokli" section 8, fourth part — a fixed choice of exactly two values: 2.5 for officers (virsniekiem) or 1.5 for other personnel (pārējam personālam). Modelled as a numeric field with a 2-value validation.enum rather than a string enum, since the printed form itself instructs the filer to write in the numeral ("norādīt 1,5 vai 2,5") and the value is used directly as a multiplier in the column 5 formula.

Row 1 of Annex D2¹'s seafarer foreign-income table, column 5. aile: the income taxable with personal income tax earned during the employment period. Formula printed in the regulation's own para. 20.5: the monthly minimum wage, multiplied by the column 4 coefficient, multiplied by the employment period (expressed in months and days). If a partial month was worked, the one-day norm is calculated by dividing the monthly norm by the number of calendar days in that month.

Row 1 of Annex D2¹'s seafarer foreign-income table, column 6. aile: the personal income tax rate, calculated per the regulation's own subparagraph 6.3 (para. 20.6). Modelled as a decimal fraction (0-1), not a 0-100 percentage, for the same reason as this document's existing Annex D2 tax-rate columns: the printed formula for column 7 (para. 20.7, "nodokļa summu, kas aprēķināta, apliekamos ienākumus (5. aile) reizinot ar nodokļa likmi (6. aile)") multiplies this column directly against column 5 with no separate /100 conversion term, so column 6 must already be expressed as a fraction for the arithmetic to balance — disclosed here since the printed form does not state the convention explicitly.

Row 1 of Annex D2¹'s seafarer foreign-income table, column 7. aile: the computed tax amount. Formula printed on the schedule (para. 20.7 and the column header itself, "summa (5. x 6. aile)"): column 5 (taxable income for the employment period) multiplied by column 6 (the tax rate, as a 0-1 fraction).

Row 1 of Annex D2¹'s seafarer foreign-income table, column 8. aile: the portion of foreign tax paid corresponding to the income on which tax is calculated in the Republic of Latvia. Per the regulation's own para. 20.8, this column is only filled in if tax was actually withheld/paid abroad on the employee's income ("Ja nodoklis ārvalstī nav ieturēts (samaksāts), 8. aili neaizpilda" — if tax was not withheld/paid abroad, column 8 is not filled in); disclosed here rather than encoded as a hard requiredWhen/crossFieldValidation rule, since a taxpayer with no foreign withholding legitimately leaves this column blank.

Row 2 of Annex D2¹'s seafarer foreign-income table, column 1. aile: the country in which the income was earned (i.e. the country whose flag the vessel flies), plus the name and address of the income payer (employer).

Row 2 of Annex D2¹'s seafarer foreign-income table, column 2. aile: all income earned during the tax year by the taxpayer working aboard an internationally-trading vessel, in monetary terms.

Row 2 of Annex D2¹'s seafarer foreign-income table, column 3. aile ("no" — start): the start date of the employment period. Per the regulation's own para. 20.3, if the taxpayer was employed during multiple periods in the tax year (with breaks), a separate row is filled in for each employment period — modelled here as one of 4 repeating rows, following this document's own Annex D2 repeating-row convention.

Row 2 of Annex D2¹'s seafarer foreign-income table, column 3. aile ("līdz" — end): the end date of the same employment period.

Row 2 of Annex D2¹'s seafarer foreign-income table, column 4. aile: the coefficient applied to the monthly minimum wage, per the regulation's own para. 20.4 and the law "Par iedzīvotāju ienākuma nodokli" section 8, fourth part — a fixed choice of exactly two values: 2.5 for officers (virsniekiem) or 1.5 for other personnel (pārējam personālam). Modelled as a numeric field with a 2-value validation.enum rather than a string enum, since the printed form itself instructs the filer to write in the numeral ("norādīt 1,5 vai 2,5") and the value is used directly as a multiplier in the column 5 formula.

Row 2 of Annex D2¹'s seafarer foreign-income table, column 5. aile: the income taxable with personal income tax earned during the employment period. Formula printed in the regulation's own para. 20.5: the monthly minimum wage, multiplied by the column 4 coefficient, multiplied by the employment period (expressed in months and days). If a partial month was worked, the one-day norm is calculated by dividing the monthly norm by the number of calendar days in that month.

Row 2 of Annex D2¹'s seafarer foreign-income table, column 6. aile: the personal income tax rate, calculated per the regulation's own subparagraph 6.3 (para. 20.6). Modelled as a decimal fraction (0-1), not a 0-100 percentage, for the same reason as this document's existing Annex D2 tax-rate columns: the printed formula for column 7 (para. 20.7, "nodokļa summu, kas aprēķināta, apliekamos ienākumus (5. aile) reizinot ar nodokļa likmi (6. aile)") multiplies this column directly against column 5 with no separate /100 conversion term, so column 6 must already be expressed as a fraction for the arithmetic to balance — disclosed here since the printed form does not state the convention explicitly.

Row 2 of Annex D2¹'s seafarer foreign-income table, column 7. aile: the computed tax amount. Formula printed on the schedule (para. 20.7 and the column header itself, "summa (5. x 6. aile)"): column 5 (taxable income for the employment period) multiplied by column 6 (the tax rate, as a 0-1 fraction).

Row 2 of Annex D2¹'s seafarer foreign-income table, column 8. aile: the portion of foreign tax paid corresponding to the income on which tax is calculated in the Republic of Latvia. Per the regulation's own para. 20.8, this column is only filled in if tax was actually withheld/paid abroad on the employee's income ("Ja nodoklis ārvalstī nav ieturēts (samaksāts), 8. aili neaizpilda" — if tax was not withheld/paid abroad, column 8 is not filled in); disclosed here rather than encoded as a hard requiredWhen/crossFieldValidation rule, since a taxpayer with no foreign withholding legitimately leaves this column blank.

Row 3 of Annex D2¹'s seafarer foreign-income table, column 1. aile: the country in which the income was earned (i.e. the country whose flag the vessel flies), plus the name and address of the income payer (employer).

Row 3 of Annex D2¹'s seafarer foreign-income table, column 2. aile: all income earned during the tax year by the taxpayer working aboard an internationally-trading vessel, in monetary terms.

Row 3 of Annex D2¹'s seafarer foreign-income table, column 3. aile ("no" — start): the start date of the employment period. Per the regulation's own para. 20.3, if the taxpayer was employed during multiple periods in the tax year (with breaks), a separate row is filled in for each employment period — modelled here as one of 4 repeating rows, following this document's own Annex D2 repeating-row convention.

Row 3 of Annex D2¹'s seafarer foreign-income table, column 3. aile ("līdz" — end): the end date of the same employment period.

Row 3 of Annex D2¹'s seafarer foreign-income table, column 4. aile: the coefficient applied to the monthly minimum wage, per the regulation's own para. 20.4 and the law "Par iedzīvotāju ienākuma nodokli" section 8, fourth part — a fixed choice of exactly two values: 2.5 for officers (virsniekiem) or 1.5 for other personnel (pārējam personālam). Modelled as a numeric field with a 2-value validation.enum rather than a string enum, since the printed form itself instructs the filer to write in the numeral ("norādīt 1,5 vai 2,5") and the value is used directly as a multiplier in the column 5 formula.

Row 3 of Annex D2¹'s seafarer foreign-income table, column 5. aile: the income taxable with personal income tax earned during the employment period. Formula printed in the regulation's own para. 20.5: the monthly minimum wage, multiplied by the column 4 coefficient, multiplied by the employment period (expressed in months and days). If a partial month was worked, the one-day norm is calculated by dividing the monthly norm by the number of calendar days in that month.

Row 3 of Annex D2¹'s seafarer foreign-income table, column 6. aile: the personal income tax rate, calculated per the regulation's own subparagraph 6.3 (para. 20.6). Modelled as a decimal fraction (0-1), not a 0-100 percentage, for the same reason as this document's existing Annex D2 tax-rate columns: the printed formula for column 7 (para. 20.7, "nodokļa summu, kas aprēķināta, apliekamos ienākumus (5. aile) reizinot ar nodokļa likmi (6. aile)") multiplies this column directly against column 5 with no separate /100 conversion term, so column 6 must already be expressed as a fraction for the arithmetic to balance — disclosed here since the printed form does not state the convention explicitly.

Row 3 of Annex D2¹'s seafarer foreign-income table, column 7. aile: the computed tax amount. Formula printed on the schedule (para. 20.7 and the column header itself, "summa (5. x 6. aile)"): column 5 (taxable income for the employment period) multiplied by column 6 (the tax rate, as a 0-1 fraction).

Row 3 of Annex D2¹'s seafarer foreign-income table, column 8. aile: the portion of foreign tax paid corresponding to the income on which tax is calculated in the Republic of Latvia. Per the regulation's own para. 20.8, this column is only filled in if tax was actually withheld/paid abroad on the employee's income ("Ja nodoklis ārvalstī nav ieturēts (samaksāts), 8. aili neaizpilda" — if tax was not withheld/paid abroad, column 8 is not filled in); disclosed here rather than encoded as a hard requiredWhen/crossFieldValidation rule, since a taxpayer with no foreign withholding legitimately leaves this column blank.

Row 4 of Annex D2¹'s seafarer foreign-income table, column 1. aile: the country in which the income was earned (i.e. the country whose flag the vessel flies), plus the name and address of the income payer (employer).

Row 4 of Annex D2¹'s seafarer foreign-income table, column 2. aile: all income earned during the tax year by the taxpayer working aboard an internationally-trading vessel, in monetary terms.

Row 4 of Annex D2¹'s seafarer foreign-income table, column 3. aile ("no" — start): the start date of the employment period. Per the regulation's own para. 20.3, if the taxpayer was employed during multiple periods in the tax year (with breaks), a separate row is filled in for each employment period — modelled here as one of 4 repeating rows, following this document's own Annex D2 repeating-row convention.

Row 4 of Annex D2¹'s seafarer foreign-income table, column 3. aile ("līdz" — end): the end date of the same employment period.

Row 4 of Annex D2¹'s seafarer foreign-income table, column 4. aile: the coefficient applied to the monthly minimum wage, per the regulation's own para. 20.4 and the law "Par iedzīvotāju ienākuma nodokli" section 8, fourth part — a fixed choice of exactly two values: 2.5 for officers (virsniekiem) or 1.5 for other personnel (pārējam personālam). Modelled as a numeric field with a 2-value validation.enum rather than a string enum, since the printed form itself instructs the filer to write in the numeral ("norādīt 1,5 vai 2,5") and the value is used directly as a multiplier in the column 5 formula.

Row 4 of Annex D2¹'s seafarer foreign-income table, column 5. aile: the income taxable with personal income tax earned during the employment period. Formula printed in the regulation's own para. 20.5: the monthly minimum wage, multiplied by the column 4 coefficient, multiplied by the employment period (expressed in months and days). If a partial month was worked, the one-day norm is calculated by dividing the monthly norm by the number of calendar days in that month.

Row 4 of Annex D2¹'s seafarer foreign-income table, column 6. aile: the personal income tax rate, calculated per the regulation's own subparagraph 6.3 (para. 20.6). Modelled as a decimal fraction (0-1), not a 0-100 percentage, for the same reason as this document's existing Annex D2 tax-rate columns: the printed formula for column 7 (para. 20.7, "nodokļa summu, kas aprēķināta, apliekamos ienākumus (5. aile) reizinot ar nodokļa likmi (6. aile)") multiplies this column directly against column 5 with no separate /100 conversion term, so column 6 must already be expressed as a fraction for the arithmetic to balance — disclosed here since the printed form does not state the convention explicitly.

Row 4 of Annex D2¹'s seafarer foreign-income table, column 7. aile: the computed tax amount. Formula printed on the schedule (para. 20.7 and the column header itself, "summa (5. x 6. aile)"): column 5 (taxable income for the employment period) multiplied by column 6 (the tax rate, as a 0-1 fraction).

Row 4 of Annex D2¹'s seafarer foreign-income table, column 8. aile: the portion of foreign tax paid corresponding to the income on which tax is calculated in the Republic of Latvia. Per the regulation's own para. 20.8, this column is only filled in if tax was actually withheld/paid abroad on the employee's income ("Ja nodoklis ārvalstī nav ieturēts (samaksāts), 8. aili neaizpilda" — if tax was not withheld/paid abroad, column 8 is not filled in); disclosed here rather than encoded as a hard requiredWhen/crossFieldValidation rule, since a taxpayer with no foreign withholding legitimately leaves this column blank.

The "Kopā" (total) row at the foot of Annex D2¹'s seafarer foreign-income table, column 2. aile: Bruto ieņēmumi.

The "Kopā" (total) row at the foot of Annex D2¹'s seafarer foreign-income table, column 5. aile: Nodarbinātības periodā ar nodokli apliekamais ienākums.

The "Kopā" (total) row at the foot of Annex D2¹'s seafarer foreign-income table, column 6. aile: Aprēķinātais nodoklis (pēc Latvijas Republikā noteiktās likmes) — nodokļa likme. Disclosed judgment call, the same one this document's existing Annex D2 Kopā row already discloses for its own analogous tax-rate column: the printed table reserves a blank box here like every other totalled column, but summing a per-row tax rate across multiple rows/countries has no stated arithmetic meaning in the regulation text — modelled as an optional field matching the printed box rather than omitted.

The "Kopā" (total) row at the foot of Annex D2¹'s seafarer foreign-income table, column 7. aile: Aprēķinātais nodoklis (pēc Latvijas Republikā noteiktās likmes) — summa.

Row 1 of Annex D4's deductible-expenses table, column 1. aile: the issue date (day, month, year) of the supporting/payment document for the tax-year expense being claimed (e.g. a receipt, invoice, payment order, or credit-institution account statement).

Row 1 of Annex D4's deductible-expenses table, column 2. aile: the payment/supporting document's number.

Row 1 of Annex D4's deductible-expenses table, column 3. aile: the service provider's or income recipient's identifying number — a legal person's taxpayer registration number, or a natural person's personal code, or a medical practitioner's identifier.

Row 1 of Annex D4's deductible-expenses table, column 4. aile: the legal person's name, or the natural person's given name and surname.

Row 1 of Annex D4's deductible-expenses table, column 5. aile: the tax-year education expenses stated in the payment document.

Row 1 of Annex D4's deductible-expenses table, column 6. aile: the amount stated in the supporting document for a medical service. Per the regulation's own para. 33.6, if an insurer has reimbursed part of the medical expense to the taxpayer, only the insurer's non-reimbursed portion is entered here.

Row 1 of Annex D4's deductible-expenses table, column 8. aile: the amount stated in the supporting document for donations and gifts, excluding donations and gifts to a political party or an association of political parties (see column 9. aile for that case).

Row 1 of Annex D4's deductible-expenses table, column 9. aile: the amount stated in the supporting document for donations and gifts to a political party or an association of political parties.

Row 2 of Annex D4's deductible-expenses table, column 1. aile: the issue date (day, month, year) of the supporting/payment document for the tax-year expense being claimed (e.g. a receipt, invoice, payment order, or credit-institution account statement).

Row 2 of Annex D4's deductible-expenses table, column 2. aile: the payment/supporting document's number.

Row 2 of Annex D4's deductible-expenses table, column 3. aile: the service provider's or income recipient's identifying number — a legal person's taxpayer registration number, or a natural person's personal code, or a medical practitioner's identifier.

Row 2 of Annex D4's deductible-expenses table, column 4. aile: the legal person's name, or the natural person's given name and surname.

Row 2 of Annex D4's deductible-expenses table, column 5. aile: the tax-year education expenses stated in the payment document.

Row 2 of Annex D4's deductible-expenses table, column 6. aile: the amount stated in the supporting document for a medical service. Per the regulation's own para. 33.6, if an insurer has reimbursed part of the medical expense to the taxpayer, only the insurer's non-reimbursed portion is entered here.

Row 2 of Annex D4's deductible-expenses table, column 8. aile: the amount stated in the supporting document for donations and gifts, excluding donations and gifts to a political party or an association of political parties (see column 9. aile for that case).

Row 2 of Annex D4's deductible-expenses table, column 9. aile: the amount stated in the supporting document for donations and gifts to a political party or an association of political parties.

Annex D4's "Taksācijas gada attaisnotie izdevumi kopā" row, column 5. aile: the tax year's total education expenses, summed across all entry rows.

Annex D4's "Taksācijas gada attaisnotie izdevumi kopā" row, column 6. aile: the tax year's total medical-service expenses, summed across all entry rows.

Annex D4's "Taksācijas gada attaisnotie izdevumi kopā" row, column 7. aile ("Attaisnotie izdevumi kopā (taksācijas gadā attaisnoto izdevumu 5. + 6. ailes kopsumma; pirmstaksācijas gadā uz nākamajiem taksācijas gadiem attiecināmie izdevumi)"): per the regulation's own para. 33.9.3, the sum of this row's own column 5 and column 6 totals.

Annex D4's "Taksācijas gada attaisnotie izdevumi kopā" row, column 8. aile: the tax year's total donations/gifts expenses (excluding political party donations), summed across all entry rows.

Annex D4's "Taksācijas gada attaisnotie izdevumi kopā" row, column 9. aile: the tax year's total political-party donations/gifts expenses, summed across all entry rows.

Annex D4's "Taksācijas gada attaisnotie izdevumi kopā" row, column 10. aile: per the regulation's own para. 33.9.6, the sum of this row's own column 8 and column 9 totals, capped at the limit set by Section 10(1.3) of the law "Par iedzīvotāju ienākuma nodokli" (a combined 600-euro annual ceiling on donations/gifts, including to a political party, per para. 34.1 — the regulation itself does not restate the euro figure in this annex's own text, only cross-references the law's Section 10(1.3); disclosed here since the amount is not printed on the form).

Annex D4's "Taksācijas gada attaisnotie izdevumi kopā" row, column 11. aile: per the regulation's own para. 33.9.7, this row's own column 7 total, capped at the limit set by a separate Cabinet Regulation on education/medical deductible-expense norms and by Section 10(1.3) of the law "Par iedzīvotāju ienākuma nodokli" (also subject to the 50%-of-taxable-income ceiling described in para. 34.3) — neither limiting regulation's own figure is restated in this annex's text, only cross-referenced; disclosed here since the amounts are not printed on the form.

Annex D4's "Taksācijas gada attaisnotie izdevumi kopā" row, column 12. aile: per the regulation's own para. 33.9.8, the difference between this row's own column 7 and column 11 totals — the portion of this tax year's education/medical expenses that exceeded the applicable limit and carries forward to a future tax year's declaration.

Row 1 of Annex D4's "Attaisnotie izdevumi, kas pārcelti no iepriekšējiem gadiem" (expenses carried forward from prior years) sub-table, column 1. aile: per the regulation's own para. 35.1, the pre-tax year in which the excess of deductible education/medical expenses over the applicable norm arose.

Row 1 of Annex D4's prior-years-carried-forward sub-table, column 7. aile: per the regulation's own para. 35.2, when completing a specific tax year's declaration, the amount stated in the prior year's own Annex D4 column 12. aile ("Uz nākamajiem taksācijas gadiem attiecināmie attaisnotie izdevumi").

Row 1 of Annex D4's prior-years-carried-forward sub-table, column 11. aile: per the regulation's own para. 35.3, filled in only if the tax year's own education/medical/donations expenses did not already exceed the applicable norm — the carried amount (column 7) that, combined with the tax year's own expenses, still does not exceed the norm.

Row 2 of Annex D4's "Attaisnotie izdevumi, kas pārcelti no iepriekšējiem gadiem" (expenses carried forward from prior years) sub-table, column 1. aile: per the regulation's own para. 35.1, the pre-tax year in which the excess of deductible education/medical expenses over the applicable norm arose.

Row 2 of Annex D4's prior-years-carried-forward sub-table, column 7. aile: per the regulation's own para. 35.2, when completing a specific tax year's declaration, the amount stated in the prior year's own Annex D4 column 12. aile ("Uz nākamajiem taksācijas gadiem attiecināmie attaisnotie izdevumi").

Row 2 of Annex D4's prior-years-carried-forward sub-table, column 11. aile: per the regulation's own para. 35.3, filled in only if the tax year's own education/medical/donations expenses did not already exceed the applicable norm — the carried amount (column 7) that, combined with the tax year's own expenses, still does not exceed the norm.

Row 3 of Annex D4's "Attaisnotie izdevumi, kas pārcelti no iepriekšējiem gadiem" (expenses carried forward from prior years) sub-table, column 1. aile: per the regulation's own para. 35.1, the pre-tax year in which the excess of deductible education/medical expenses over the applicable norm arose.

Row 3 of Annex D4's prior-years-carried-forward sub-table, column 7. aile: per the regulation's own para. 35.2, when completing a specific tax year's declaration, the amount stated in the prior year's own Annex D4 column 12. aile ("Uz nākamajiem taksācijas gadiem attiecināmie attaisnotie izdevumi").

Row 3 of Annex D4's prior-years-carried-forward sub-table, column 11. aile: per the regulation's own para. 35.3, filled in only if the tax year's own education/medical/donations expenses did not already exceed the applicable norm — the carried amount (column 7) that, combined with the tax year's own expenses, still does not exceed the norm.

Annex D4's "Kopā" (grand total) row, column 10. aile: per the regulation's own para. 36, the donations/gifts limit does not carry forward across tax years, so this equals the "Taksācijas gada attaisnotie izdevumi kopā" row's own column 10 total (the prior-years-carried-forward sub-table has no column 10 entry).

Annex D4's "Kopā" (grand total) row, column 11. aile: per the regulation's own para. 36, the sum of the "Taksācijas gada attaisnotie izdevumi kopā" row's own column 11 total and the prior-years-carried-forward sub-table's column 11 total (summed across its own rows). Feeds Declaration D's own row 8, "Attaisnotie izdevumi – par izglītību, ārstnieciskajiem pakalpojumiem, ziedojumiem un dāvinājumiem" (field educationHealthDonationsDeduction, already modelled at v1.0.0), together with this annex's own column-10 grand total.

Annex D4's "Nodokļa maksātāja ģimenes locekļa dati" (taxpayer's family member data) section: the family member's given name and surname. Per the regulation's own para. 37, this section is filled in only if the taxpayer is declaring a family member's own education/medical deductible expenses to reduce the taxpayer's taxable income — para. 32's own second sentence requires a separate Annex D4 to be filed per family member, and para. 32's third sentence restricts a family member's included expenses to education and medical services only (not donations/gifts).

Annex D4's "Nodokļa maksātāja ģimenes locekļa dati" section: the family member's Latvian personal code, printed with the same 6-digit/dash/5-digit box layout as this document's own applicantPersonalCode field. Filled in only under the same condition as deductibleExpenseFamilyMemberFullName.

Annex D4's "Nodokļa maksātāja ģimenes locekļa dati" section: the family member's degree of kinship to the taxpayer (e.g. child, spouse, parent). Filled in only under the same condition as deductibleExpenseFamilyMemberFullName.

Row 1: taxable income earned in the Republic of Latvia. Printed formula: Annex D1 column 8 total (incomeTotalTaxableIncome) + Annex D3 row 11 + Annex D3¹ row 13 — D3/D3¹ (business-activity income schedules) are out of scope for this schema version (see VERIFICATION.md Known Gaps); only the Annex D1 term is populated from a modelled field.

Row 2: taxable income earned abroad. Printed formula: (Annex D2 column 3 total (foreignIncomeTotalForeignIncomeAmount) - Annex D2 column 4 total (foreignIncomeTotalExemptIncome) - Annex D2 column 6 total (foreignIncomeTotalAuthorAndOtherExpenses)) + Annex D2¹ column 5 total (seafarerIncomeTotalTaxableIncome).

Row 3: increase to taxable income.

Row 4: total taxable income. Printed formula: row 1 + row 2 + row 3.

Row 5: total non-taxable income. Printed formula: Annex D1 column 3 total (incomeTotalNonTaxableIncome) + Annex D2 column 4 total (foreignIncomeTotalExemptIncome) + (Annex D3 rows 1.4 and 4 total, or Annex D3¹ row 2 total) + non-taxable income from agricultural production and rural tourism services. D3/D3¹ terms are out of scope for this schema version; the Annex D1 and Annex D2 terms are populated from modelled fields.

Row 6: deductible mandatory state social insurance contributions. Printed formula: (Annex D1 column 4 total + Annex D2 column 5 total (foreignIncomeTotalSocialInsurancePayments) + the self-employed person's own mandatory state social insurance contributions) minus row 7. The self-employed contributions term (Annex D3/D3¹) is out of scope for this schema version; the Annex D1 and Annex D2 terms are populated from modelled fields.

Row 7: the portion of solidarity tax transferred to the personal income tax distribution account, when the solidarity tax object is simultaneously a personal income tax object.

Row 8: deductible expenses for education, medical services, donations and gifts. Printed formula: Annex D4's own "Kopā" (grand total) row, columns 10 (deductibleExpenseGrandTotalDonationsCappedAtLimit) and 11 (deductibleExpenseGrandTotalEducationMedicalCappedAtLimit) total.

Row 9: deductible contributions to private pension funds and life-insurance premium payments under a savings-accumulation life insurance contract. Printed formula: Annex D1 column 5 total (incomeTotalPensionAndLifeInsuranceContributions) + the taxpayer's own contributions and life-insurance premium payments made directly (not through an employer).

Row 10: total justified expenses. Printed formula: row 6 + row 8 + row 9.

Row 11: the declarant's own annual differentiated non-taxable minimum, as calculated and communicated by the State Revenue Service (VID) based on the taxpayer's income; the regulation does not print a formula for this row.

Row 12's own checkbox, printed inline in its label: whether the taxpayer opts into the pensioner's non-taxable minimum under Article 12(14) of the Law "On Personal Income Tax" ("Tiek piemērota likuma \"Par iedzīvotāju ienākuma nodokli\" 12. panta četrpadsmitā daļa"), rather than row 11's general differentiated non-taxable minimum.

Row 12's own amount box: the pensioner's annual non-taxable minimum amount, filled in only when pensionerNonTaxableMinimumApplied is checked.

Row 13: tax relief for dependents.

Row 14: tax relief for persons with disabilities.

Row 15: tax relief for politically repressed persons.

Row 16: tax relief for participants of the national resistance movement.

Row 17: total reliefs. Printed formula: row 13 + row 14 + row 15 + row 16.

Row 18: total tax, of which rows 18.1 and 18.2 (taxBelowFirstProgressionThreshold / taxAboveFirstProgressionThreshold) are the printed breakdown.

Row 18.1: tax on the portion of income not exceeding the first progression threshold.

Row 18.2: tax on the portion of income exceeding the first progression threshold.

Row 19: tax on other income and minimum tax on business activity. Printed formula: Annex D1¹ column 10 total (reliefsExcludedIncomeTotalPayableOrOverpaidTax) + the minimum tax on business activity. The minimum-tax-on-business-activity term (Annex D3/D3¹) remains out of scope for this schema version (see VERIFICATION.md Known Gaps); the Annex D1¹ term is now populated from a modelled field.

Row 20: tax on a professional athlete's employment income.

Row 21: income subject to the additional tax rate. Printed formula: (row 4 + Annex D1¹ column 6 total (reliefsExcludedIncomeTotalTaxableIncome) + foreign salary received abroad exempt from taxation in Latvia + professional athlete's income + income from capital gains + non-taxable dividends, income equated to dividends, deemed dividends and liquidation quotas) minus the income threshold above which the additional tax rate applies; if the result is negative, zero is entered. The Annex D1¹ term is now populated from a modelled field; the remaining terms have no single modelled source field (they are computed by the filer from information not captured elsewhere on this schema) and are disclosed here rather than fabricated.

Row 22: additional tax. Printed formula: row 21 x the additional tax rate percentage.

Row 23: total advance-paid (withheld) tax. Printed formula: (Annex D1 column 9 total (incomeTotalAdvanceTaxWithheld) + Annex D2 column 7 or 9 total (foreignIncomeTotalForeignTaxPaid or foreignIncomeTotalTaxAmount, depending on which of the two the taxpayer completed per row) + Annex D2¹ column 7 or 8 total + Annex D3 row 9 + Annex D3¹ row 11) + row 7. Annex D3/D3¹ terms remain out of scope for this schema version. For the Annex D2¹ term, only column 7's total (seafarerIncomeTotalTaxAmount) is populated from a modelled field: Annex D2¹'s own printed "Kopā" row does not reserve a total box for column 8 (Ārvalstī samaksātais nodoklis) — that column position is marked "X" (not applicable) on the annex itself, unlike Annex D2's own Kopā row, which does total its analogous foreign-tax-paid column — so this row-23 formula's "or column 8" alternative has no corresponding total field to cite here, even though each individual seafarerIncomeEntry{N}ForeignTaxPaid value is captured per row. The Annex D1, Annex D2, and row-7 terms are populated from modelled fields.

Row 24: tax payable to the budget, entered when row 18 + row 19 + row 20 + row 21 is greater than row 23.

Row 25: overpaid tax / tax refund, entered when row 23 is greater than row 18 + row 19 + row 20 + row 22.

Row 26: the tax payment deadline. Printed as 3 adjoining boxes (widths 6%/6%/7%) with no sub-labels; modelled as a single date value, consistent with this registry's convention for unlabelled day/month/year digit-box groups elsewhere.

Row 27: the overall total tax amount. Printed with the same 3-box layout as row 26, which for this bold, amount-labelled row is read as page-width alignment rather than a day/month/year split — modelled as a single numeric value.

The overpayment amount the declarant asks to have transferred to their account, under the heading "Lūdzu pārskaitīt pārmaksas summu uz kontu" (please transfer the overpayment amount to the account).

The IBAN account number the overpayment is to be transferred to. The form itself states only the printed length ("IBAN 21 simbols" — IBAN, 21 characters); the pattern here (LV + 2 check digits + 4-letter bank code + 13-digit account number = 21 characters) is derived from the general Latvian IBAN standard, not printed on the form.

The number of pages of documents the declarant states they are attaching to the declaration ("Deklarācijai pievienoju dokumentus uz _____________ lapām").

Free-text list of the annex numbers the declarant has filled in and is attaching to this declaration (e.g. "D1", or "D1, D1¹, D2, D2¹, D4"). The regulation's own printed annex list names 7 possible companion schedules — D1, D1¹, D2, D2¹, D3, D3¹, D4 — of which D1, D1¹, D2, D2¹, and D4 are in scope for this schema version; the field itself is unconstrained free text, since the form provides a blank line rather than a fixed checkbox per annex.

Free-text list of the documents or copies presented in support of justified (deductible) expenses. The form prints 4 blank lines under this heading rather than a fixed, pre-printed checklist of document names — the same blank-table convention this registry already established for lv/ur/sole-trader-registration-kr2's own attachedDocumentsList.

The signature date. The regulation's own note 2 to Annex 1 states, verbatim, "Dokumenta rekvizītus \"datums\" un \"paraksts\" neaizpilda, ja elektroniskais dokuments ir sagatavots atbilstoši normatīvajiem aktiem par elektronisko dokumentu noformēšanu" (the "date" and "signature" particulars are not filled in if the electronic document is prepared in accordance with the regulations on the design of electronic documents) — modelled required: false for that reason. This single field models the one signature act for the whole declaration packet; the identical "(datums) / (nodokļa maksātāja paraksts)" footer is reprinted at the foot of every physical page of Form D and every companion schedule (a page-footer artifact, not a separate signature per page).

The taxpayer's signature. See signatureDate for the e-signature carve-out and the repeated-page-footer finding this single field models.