/| markup with KVADRATS.GIF image runs as digit-box and checkbox placeholders, exactly as the issue described — extracted with a from-scratch Python html.parser subclass walking the TR/TD DOM in document order and respecting colspan/rowspan, not a naive tag-stripping regex.\n\nThe extraction-warning's own hypothesis was directly confirmed: a naive tag-stripping extraction (re.sub('<[^>]+>', ' ', html)) collapses 1 superscripts into the preceding text with no separating space, turning every \"D1¹\"/\"D2¹\"/\"D3¹\" annex reference into the misleading strings \"D11\"/\"D21\"/\"D31\" — confirmed directly against the raw markup, e.g. Form D row 19's formula prints literally as (D11 10. ailes kopsumma + ...). The DOM-respecting parser used here instead marks each span explicitly, so every summary-row field description below correctly cites \"D1¹\"/\"D2¹\"/\"D3¹\", not the naive-extraction artifact.\n\nAnnex D1's own column numbering was cross-checked against the regulation's own formula cross-references, as the issue directed: D1's column 8 is labelled \"Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile)\" (columns 2, 3, 6, 7 — matching this schema's incomeEntry{N}TaxableIncome fields exactly), and Form D's own row 1 formula \"D1 8. ailes summa + D3 11. rinda + D3¹ 13. rinda\" confirms column 8 is the taxable-income column feeding the cover declaration, independently corroborating the column order recovered from the 2-header-row/9-column table (top row: location & type [rowspan 2], gross income [rowspan 2], non-taxable income [rowspan 2], justified expenses [colspan 3, 3 sub-columns in the second header row: employee social-insurance contributions / private-pension-fund and life-insurance contributions / author's expenses], income-related expenses [rowspan 2], taxable income [rowspan 2], advance-paid/withheld tax [rowspan 2]; third header row: plain column numbers 1-9).\n\nAnnex D1's table prints exactly 9 blank income-entry rows above its own \"Kopā\" (total) row, followed by one more all-blank row that is purely a top-border spacer artifact (confirmed by re-inspecting its raw cell styling, which carries only a border-top rule and no label/content) — modelled as 9 incomeEntry{N} row groups (9 columns each) plus 8 income{Column}Total fields for the \"Kopā\" row (columns 2-9; column 1, the income-source/type text, has no total).\n\nThree source-fidelity findings disclosed rather than fabricated: (1) Form D's own \"(datums)\" / \"(nodokļa maksātāja paraksts)\" date/signature footer is reprinted identically at the foot of every physical page of Form D and of every one of its 7 companion schedules (11 occurrences counted across the full Annex 1) — modelled as a single signatureDate/signature field pair for the whole declaration packet, not duplicated per page, since this is a repeated print-page footer rather than a distinct signature act per page; the regulation's own note 2 to Annex 1 (\"Dokumenta rekvizītus \\\"datums\\\" un \\\"paraksts\\\" neaizpilda, ja elektroniskais dokuments ir sagatavots atbilstoši normatīvajiem aktiem par elektronisko dokumentu noformēšanu\") is why both fields are modelled required: false, the same e-signature carve-out convention this registry already established on lv/ur/sole-trader-registration-kr2's own footnote-gated signature fields. (2) Row 12 (\"GADA NEAPLIEKAMAIS MINIMUMS PENSIONĀRAM\") is the only one of Form D's 27 numbered summary rows whose label itself embeds a KVADRATS.GIF checkbox glyph inline in prose (\"Tiek piemērota likuma \\\"Par iedzīvotāju ienākuma nodokli\\\" 12. panta četrpadsmitā daļa\") rather than being a plain formula-derived amount row — modelled as two fields, a boolean pensionerNonTaxableMinimumApplied checkbox and a numeric pensionerAnnualNonTaxableMinimum amount gated requiredWhen the checkbox is true; every other KVADRATS.GIF occurrence in the Form D + Annex D1 chunk (19 of the 21 total) is a plain digit-box placeholder in the identification header (11 for the personal code, 8 for the phone number), and the one remaining occurrence beyond Form D/Annex D1 falls inside the out-of-scope D3/D3¹ range and was not further investigated. (3) Rows 26 (\"NODOKĻA SAMAKSAS TERMIŅŠ\", tax payment deadline) and 27 (\"KOPĖJĀ NODOKĻA SUMMA KOPĀ\", total tax amount) are the only two of the 27 rows printed with 3 separate adjoining blank cells (widths 6%/6%/7%) instead of the single wide blank cell every other row uses — read as a day/month/year split for row 26 (hence modelled as type date) but as page-width visual alignment reused from the row above for row 27 (a plain bold-labelled amount row, hence modelled as type number), a disclosed judgment call since neither row prints sub-column labels distinguishing the 3 cells.\n\n5 valid mock scenarios (a salaried employee with a single Latvian employer and no reliefs; a pensioner opting into the row-12 non-taxable-minimum regime; a taxpayer with 3 separate Latvian income sources populating 3 Annex D1 rows plus the schedule's own Kopā totals; a taxpayer requesting an overpayment refund to an LV IBAN; a taxpayer claiming all 4 relief categories) plus 9 mutation-control fixtures (each of the 4 statically-required fields missing in turn, an invalid applicantPersonalCode format, an invalid refundAccountIban format missing while refundAmount is positive, a missing pensionerAnnualNonTaxableMinimum while pensionerNonTaxableMinimumApplied is true, and an unknown top-level field) are committed under conformance/lv/vid/annual-income-tax-declaration-form-d/1.0.0/. An ephemeral, from-scratch conformance checker (deriving required/requiredWhen rules directly from this schema's own fields[]/documents[], discarded after use, not committed) ran all 14: both valid-scenario groups at 0 errors, all 9 mutation controls each raising exactly 1 error, and confirmed every requiredWhen field reference resolves (0 dangling references). Validated clean with node tools/validate.mjs and node tools/validate-ajv.mjs, individually and as part of the full registry run."
},
"maturity": {
"level": "structural-reference",
"criteria": {
"structuralReference": true,
"verifiedSchema": false,
"agentReadySchema": false,
"executionTestedSchema": false
},
"method": "maturity-self-assessment-v1",
"assertedBy": "GovSchema Engineering (Standards Engineer)",
"assertedAt": "2026-07-21"
},
"license": "CC-BY-4.0",
"steps": [
{
"id": "identification",
"title": "Taksācijas gads un nodokļa maksātāja identifikācija (Tax Year and Taxpayer Identification)",
"fields": [
"taxationYear",
"applicantFullName",
"applicantPersonalCode",
"applicantPhoneNumber"
],
"next": "lv_sourced_income"
},
{
"id": "lv_sourced_income",
"title": "D1 pielikums — Taksācijas gadā Latvijas Republikā gūtie ienākumi (Annex D1 — Income Earned in Latvia During the Tax Year)",
"fields": [
"incomeEntry1SourceAndType",
"incomeEntry1GrossIncome",
"incomeEntry1NonTaxableIncome",
"incomeEntry1EmployeeSocialInsuranceContributions",
"incomeEntry1PensionAndLifeInsuranceContributions",
"incomeEntry1AuthorExpenses",
"incomeEntry1IncomeRelatedExpenses",
"incomeEntry1TaxableIncome",
"incomeEntry1AdvanceTaxWithheld",
"incomeEntry2SourceAndType",
"incomeEntry2GrossIncome",
"incomeEntry2NonTaxableIncome",
"incomeEntry2EmployeeSocialInsuranceContributions",
"incomeEntry2PensionAndLifeInsuranceContributions",
"incomeEntry2AuthorExpenses",
"incomeEntry2IncomeRelatedExpenses",
"incomeEntry2TaxableIncome",
"incomeEntry2AdvanceTaxWithheld",
"incomeEntry3SourceAndType",
"incomeEntry3GrossIncome",
"incomeEntry3NonTaxableIncome",
"incomeEntry3EmployeeSocialInsuranceContributions",
"incomeEntry3PensionAndLifeInsuranceContributions",
"incomeEntry3AuthorExpenses",
"incomeEntry3IncomeRelatedExpenses",
"incomeEntry3TaxableIncome",
"incomeEntry3AdvanceTaxWithheld",
"incomeEntry4SourceAndType",
"incomeEntry4GrossIncome",
"incomeEntry4NonTaxableIncome",
"incomeEntry4EmployeeSocialInsuranceContributions",
"incomeEntry4PensionAndLifeInsuranceContributions",
"incomeEntry4AuthorExpenses",
"incomeEntry4IncomeRelatedExpenses",
"incomeEntry4TaxableIncome",
"incomeEntry4AdvanceTaxWithheld",
"incomeEntry5SourceAndType",
"incomeEntry5GrossIncome",
"incomeEntry5NonTaxableIncome",
"incomeEntry5EmployeeSocialInsuranceContributions",
"incomeEntry5PensionAndLifeInsuranceContributions",
"incomeEntry5AuthorExpenses",
"incomeEntry5IncomeRelatedExpenses",
"incomeEntry5TaxableIncome",
"incomeEntry5AdvanceTaxWithheld",
"incomeEntry6SourceAndType",
"incomeEntry6GrossIncome",
"incomeEntry6NonTaxableIncome",
"incomeEntry6EmployeeSocialInsuranceContributions",
"incomeEntry6PensionAndLifeInsuranceContributions",
"incomeEntry6AuthorExpenses",
"incomeEntry6IncomeRelatedExpenses",
"incomeEntry6TaxableIncome",
"incomeEntry6AdvanceTaxWithheld",
"incomeEntry7SourceAndType",
"incomeEntry7GrossIncome",
"incomeEntry7NonTaxableIncome",
"incomeEntry7EmployeeSocialInsuranceContributions",
"incomeEntry7PensionAndLifeInsuranceContributions",
"incomeEntry7AuthorExpenses",
"incomeEntry7IncomeRelatedExpenses",
"incomeEntry7TaxableIncome",
"incomeEntry7AdvanceTaxWithheld",
"incomeEntry8SourceAndType",
"incomeEntry8GrossIncome",
"incomeEntry8NonTaxableIncome",
"incomeEntry8EmployeeSocialInsuranceContributions",
"incomeEntry8PensionAndLifeInsuranceContributions",
"incomeEntry8AuthorExpenses",
"incomeEntry8IncomeRelatedExpenses",
"incomeEntry8TaxableIncome",
"incomeEntry8AdvanceTaxWithheld",
"incomeEntry9SourceAndType",
"incomeEntry9GrossIncome",
"incomeEntry9NonTaxableIncome",
"incomeEntry9EmployeeSocialInsuranceContributions",
"incomeEntry9PensionAndLifeInsuranceContributions",
"incomeEntry9AuthorExpenses",
"incomeEntry9IncomeRelatedExpenses",
"incomeEntry9TaxableIncome",
"incomeEntry9AdvanceTaxWithheld",
"incomeTotalGrossIncome",
"incomeTotalNonTaxableIncome",
"incomeTotalEmployeeSocialInsuranceContributions",
"incomeTotalPensionAndLifeInsuranceContributions",
"incomeTotalAuthorExpenses",
"incomeTotalIncomeRelatedExpenses",
"incomeTotalTaxableIncome",
"incomeTotalAdvanceTaxWithheld"
],
"next": "tax_calculation_summary"
},
{
"id": "tax_calculation_summary",
"title": "Nodokļa aprēķins (Tax Calculation Summary)",
"fields": [
"taxableIncomeEarnedInLatvia",
"taxableIncomeEarnedAbroad",
"taxableIncomeIncreaseAmount",
"totalTaxableIncome",
"totalNonTaxableIncome",
"mandatorySocialInsuranceDeduction",
"solidarityTaxPortionTransferred",
"educationHealthDonationsDeduction",
"pensionFundLifeInsuranceDeduction",
"totalJustifiedExpenses",
"annualNonTaxableMinimum",
"pensionerNonTaxableMinimumApplied",
"pensionerAnnualNonTaxableMinimum",
"dependentsRelief",
"disabilityRelief",
"politicallyRepressedPersonRelief",
"nationalResistanceMovementRelief",
"totalReliefs",
"totalTax",
"taxBelowFirstProgressionThreshold",
"taxAboveFirstProgressionThreshold",
"taxOnOtherIncomeAndMinimumBusinessTax",
"taxOnProfessionalAthleteIncome",
"incomeSubjectToAdditionalTaxRate",
"additionalTax",
"advancePaidOrWithheldTax",
"taxPayableToBudget",
"overpaidTaxOrRefund",
"taxPaymentDeadline",
"totalTaxAmount"
],
"next": "refund_and_filing"
},
{
"id": "refund_and_filing",
"title": "Pārmaksas atmaksa un iesniegšana (Overpayment Refund and Filing)",
"fields": [
"refundAmount",
"refundAccountIban",
"attachedPagesCount",
"attachedAnnexNumbers",
"attachedExpenseDocumentsList",
"signatureDate",
"signature"
]
}
],
"fields": [
{
"name": "taxationYear",
"label": "Taksācijas gads",
"type": "integer",
"required": true,
"description": "The tax year the declaration covers, printed as 4 blank digit boxes at the top of Form D.",
"sourceRef": "Form D header, \"Taksācijas gads\"",
"validation": {
"minimum": 2000,
"maximum": 2100
}
},
{
"name": "applicantFullName",
"label": "Vārds, uzvārds",
"type": "string",
"required": true,
"classification": "pii",
"description": "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).",
"sourceRef": "Form D header, \"Vārds, uzvārds\"",
"validation": {}
},
{
"name": "applicantPersonalCode",
"label": "Personas kods",
"type": "string",
"required": true,
"classification": "sensitive-pii",
"description": "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.",
"sourceRef": "Form D header, \"Personas kods\"",
"validation": {
"pattern": "^[0-9]{6}-[0-9]{5}$"
}
},
{
"name": "applicantPhoneNumber",
"label": "Tālruņa numurs",
"type": "string",
"required": false,
"classification": "pii",
"description": "The declarant's phone number, printed as 8 digit boxes.",
"sourceRef": "Form D header, \"Tālruņa numurs\"",
"validation": {
"pattern": "^[0-9]{8}$"
}
},
{
"name": "incomeEntry1SourceAndType",
"label": "Ienākumu gūšanas vieta (arī ienākumu izmaksātāja nosaukums un reģistrācijas kods vai vārds, uzvārds un personas kods, ja tāds ir piešķirts) un veids (1. rinda)",
"type": "string",
"required": false,
"description": "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.",
"sourceRef": "Annex D1, row 1, column 1. aile",
"validation": {}
},
{
"name": "incomeEntry1GrossIncome",
"label": "Bruto ieņēmumi (1. rinda)",
"type": "number",
"required": false,
"description": "Row 1 of Annex D1's income table. Bruto ieņēmumi.",
"sourceRef": "Annex D1, row 1, column 2. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry1NonTaxableIncome",
"label": "Neapliekamie ienākumi (1. rinda)",
"type": "number",
"required": false,
"description": "Row 1 of Annex D1's income table. Neapliekamie ienākumi.",
"sourceRef": "Annex D1, row 1, column 3. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry1EmployeeSocialInsuranceContributions",
"label": "Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas (1. rinda)",
"type": "number",
"required": false,
"description": "Row 1 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.",
"sourceRef": "Annex D1, row 1, column 4. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry1PensionAndLifeInsuranceContributions",
"label": "Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas (1. rinda)",
"type": "number",
"required": false,
"description": "Row 1 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.",
"sourceRef": "Annex D1, row 1, column 5. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry1AuthorExpenses",
"label": "Attaisnotie izdevumi — autoru izdevumi (1. rinda)",
"type": "number",
"required": false,
"description": "Row 1 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.",
"sourceRef": "Annex D1, row 1, column 6. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry1IncomeRelatedExpenses",
"label": "Izdevumi, kas saistīti ar ienākumu gūšanu (1. rinda)",
"type": "number",
"required": false,
"description": "Row 1 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.",
"sourceRef": "Annex D1, row 1, column 7. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry1TaxableIncome",
"label": "Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile) (1. rinda)",
"type": "number",
"required": false,
"description": "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\".",
"sourceRef": "Annex D1, row 1, column 8. aile",
"validation": {}
},
{
"name": "incomeEntry1AdvanceTaxWithheld",
"label": "Avansā samaksātais (ieturētais) nodoklis (1. rinda)",
"type": "number",
"required": false,
"description": "Row 1 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.",
"sourceRef": "Annex D1, row 1, column 9. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry2SourceAndType",
"label": "Ienākumu gūšanas vieta (arī ienākumu izmaksātāja nosaukums un reģistrācijas kods vai vārds, uzvārds un personas kods, ja tāds ir piešķirts) un veids (2. rinda)",
"type": "string",
"required": false,
"description": "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.",
"sourceRef": "Annex D1, row 2, column 1. aile",
"validation": {}
},
{
"name": "incomeEntry2GrossIncome",
"label": "Bruto ieņēmumi (2. rinda)",
"type": "number",
"required": false,
"description": "Row 2 of Annex D1's income table. Bruto ieņēmumi.",
"sourceRef": "Annex D1, row 2, column 2. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry2NonTaxableIncome",
"label": "Neapliekamie ienākumi (2. rinda)",
"type": "number",
"required": false,
"description": "Row 2 of Annex D1's income table. Neapliekamie ienākumi.",
"sourceRef": "Annex D1, row 2, column 3. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry2EmployeeSocialInsuranceContributions",
"label": "Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas (2. rinda)",
"type": "number",
"required": false,
"description": "Row 2 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.",
"sourceRef": "Annex D1, row 2, column 4. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry2PensionAndLifeInsuranceContributions",
"label": "Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas (2. rinda)",
"type": "number",
"required": false,
"description": "Row 2 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.",
"sourceRef": "Annex D1, row 2, column 5. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry2AuthorExpenses",
"label": "Attaisnotie izdevumi — autoru izdevumi (2. rinda)",
"type": "number",
"required": false,
"description": "Row 2 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.",
"sourceRef": "Annex D1, row 2, column 6. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry2IncomeRelatedExpenses",
"label": "Izdevumi, kas saistīti ar ienākumu gūšanu (2. rinda)",
"type": "number",
"required": false,
"description": "Row 2 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.",
"sourceRef": "Annex D1, row 2, column 7. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry2TaxableIncome",
"label": "Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile) (2. rinda)",
"type": "number",
"required": false,
"description": "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\".",
"sourceRef": "Annex D1, row 2, column 8. aile",
"validation": {}
},
{
"name": "incomeEntry2AdvanceTaxWithheld",
"label": "Avansā samaksātais (ieturētais) nodoklis (2. rinda)",
"type": "number",
"required": false,
"description": "Row 2 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.",
"sourceRef": "Annex D1, row 2, column 9. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry3SourceAndType",
"label": "Ienākumu gūšanas vieta (arī ienākumu izmaksātāja nosaukums un reģistrācijas kods vai vārds, uzvārds un personas kods, ja tāds ir piešķirts) un veids (3. rinda)",
"type": "string",
"required": false,
"description": "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.",
"sourceRef": "Annex D1, row 3, column 1. aile",
"validation": {}
},
{
"name": "incomeEntry3GrossIncome",
"label": "Bruto ieņēmumi (3. rinda)",
"type": "number",
"required": false,
"description": "Row 3 of Annex D1's income table. Bruto ieņēmumi.",
"sourceRef": "Annex D1, row 3, column 2. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry3NonTaxableIncome",
"label": "Neapliekamie ienākumi (3. rinda)",
"type": "number",
"required": false,
"description": "Row 3 of Annex D1's income table. Neapliekamie ienākumi.",
"sourceRef": "Annex D1, row 3, column 3. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry3EmployeeSocialInsuranceContributions",
"label": "Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas (3. rinda)",
"type": "number",
"required": false,
"description": "Row 3 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.",
"sourceRef": "Annex D1, row 3, column 4. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry3PensionAndLifeInsuranceContributions",
"label": "Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas (3. rinda)",
"type": "number",
"required": false,
"description": "Row 3 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.",
"sourceRef": "Annex D1, row 3, column 5. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry3AuthorExpenses",
"label": "Attaisnotie izdevumi — autoru izdevumi (3. rinda)",
"type": "number",
"required": false,
"description": "Row 3 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.",
"sourceRef": "Annex D1, row 3, column 6. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry3IncomeRelatedExpenses",
"label": "Izdevumi, kas saistīti ar ienākumu gūšanu (3. rinda)",
"type": "number",
"required": false,
"description": "Row 3 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.",
"sourceRef": "Annex D1, row 3, column 7. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry3TaxableIncome",
"label": "Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile) (3. rinda)",
"type": "number",
"required": false,
"description": "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\".",
"sourceRef": "Annex D1, row 3, column 8. aile",
"validation": {}
},
{
"name": "incomeEntry3AdvanceTaxWithheld",
"label": "Avansā samaksātais (ieturētais) nodoklis (3. rinda)",
"type": "number",
"required": false,
"description": "Row 3 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.",
"sourceRef": "Annex D1, row 3, column 9. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry4SourceAndType",
"label": "Ienākumu gūšanas vieta (arī ienākumu izmaksātāja nosaukums un reģistrācijas kods vai vārds, uzvārds un personas kods, ja tāds ir piešķirts) un veids (4. rinda)",
"type": "string",
"required": false,
"description": "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.",
"sourceRef": "Annex D1, row 4, column 1. aile",
"validation": {}
},
{
"name": "incomeEntry4GrossIncome",
"label": "Bruto ieņēmumi (4. rinda)",
"type": "number",
"required": false,
"description": "Row 4 of Annex D1's income table. Bruto ieņēmumi.",
"sourceRef": "Annex D1, row 4, column 2. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry4NonTaxableIncome",
"label": "Neapliekamie ienākumi (4. rinda)",
"type": "number",
"required": false,
"description": "Row 4 of Annex D1's income table. Neapliekamie ienākumi.",
"sourceRef": "Annex D1, row 4, column 3. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry4EmployeeSocialInsuranceContributions",
"label": "Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas (4. rinda)",
"type": "number",
"required": false,
"description": "Row 4 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.",
"sourceRef": "Annex D1, row 4, column 4. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry4PensionAndLifeInsuranceContributions",
"label": "Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas (4. rinda)",
"type": "number",
"required": false,
"description": "Row 4 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.",
"sourceRef": "Annex D1, row 4, column 5. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry4AuthorExpenses",
"label": "Attaisnotie izdevumi — autoru izdevumi (4. rinda)",
"type": "number",
"required": false,
"description": "Row 4 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.",
"sourceRef": "Annex D1, row 4, column 6. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry4IncomeRelatedExpenses",
"label": "Izdevumi, kas saistīti ar ienākumu gūšanu (4. rinda)",
"type": "number",
"required": false,
"description": "Row 4 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.",
"sourceRef": "Annex D1, row 4, column 7. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry4TaxableIncome",
"label": "Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile) (4. rinda)",
"type": "number",
"required": false,
"description": "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\".",
"sourceRef": "Annex D1, row 4, column 8. aile",
"validation": {}
},
{
"name": "incomeEntry4AdvanceTaxWithheld",
"label": "Avansā samaksātais (ieturētais) nodoklis (4. rinda)",
"type": "number",
"required": false,
"description": "Row 4 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.",
"sourceRef": "Annex D1, row 4, column 9. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry5SourceAndType",
"label": "Ienākumu gūšanas vieta (arī ienākumu izmaksātāja nosaukums un reģistrācijas kods vai vārds, uzvārds un personas kods, ja tāds ir piešķirts) un veids (5. rinda)",
"type": "string",
"required": false,
"description": "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.",
"sourceRef": "Annex D1, row 5, column 1. aile",
"validation": {}
},
{
"name": "incomeEntry5GrossIncome",
"label": "Bruto ieņēmumi (5. rinda)",
"type": "number",
"required": false,
"description": "Row 5 of Annex D1's income table. Bruto ieņēmumi.",
"sourceRef": "Annex D1, row 5, column 2. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry5NonTaxableIncome",
"label": "Neapliekamie ienākumi (5. rinda)",
"type": "number",
"required": false,
"description": "Row 5 of Annex D1's income table. Neapliekamie ienākumi.",
"sourceRef": "Annex D1, row 5, column 3. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry5EmployeeSocialInsuranceContributions",
"label": "Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas (5. rinda)",
"type": "number",
"required": false,
"description": "Row 5 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.",
"sourceRef": "Annex D1, row 5, column 4. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry5PensionAndLifeInsuranceContributions",
"label": "Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas (5. rinda)",
"type": "number",
"required": false,
"description": "Row 5 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.",
"sourceRef": "Annex D1, row 5, column 5. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry5AuthorExpenses",
"label": "Attaisnotie izdevumi — autoru izdevumi (5. rinda)",
"type": "number",
"required": false,
"description": "Row 5 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.",
"sourceRef": "Annex D1, row 5, column 6. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry5IncomeRelatedExpenses",
"label": "Izdevumi, kas saistīti ar ienākumu gūšanu (5. rinda)",
"type": "number",
"required": false,
"description": "Row 5 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.",
"sourceRef": "Annex D1, row 5, column 7. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry5TaxableIncome",
"label": "Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile) (5. rinda)",
"type": "number",
"required": false,
"description": "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\".",
"sourceRef": "Annex D1, row 5, column 8. aile",
"validation": {}
},
{
"name": "incomeEntry5AdvanceTaxWithheld",
"label": "Avansā samaksātais (ieturētais) nodoklis (5. rinda)",
"type": "number",
"required": false,
"description": "Row 5 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.",
"sourceRef": "Annex D1, row 5, column 9. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry6SourceAndType",
"label": "Ienākumu gūšanas vieta (arī ienākumu izmaksātāja nosaukums un reģistrācijas kods vai vārds, uzvārds un personas kods, ja tāds ir piešķirts) un veids (6. rinda)",
"type": "string",
"required": false,
"description": "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.",
"sourceRef": "Annex D1, row 6, column 1. aile",
"validation": {}
},
{
"name": "incomeEntry6GrossIncome",
"label": "Bruto ieņēmumi (6. rinda)",
"type": "number",
"required": false,
"description": "Row 6 of Annex D1's income table. Bruto ieņēmumi.",
"sourceRef": "Annex D1, row 6, column 2. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry6NonTaxableIncome",
"label": "Neapliekamie ienākumi (6. rinda)",
"type": "number",
"required": false,
"description": "Row 6 of Annex D1's income table. Neapliekamie ienākumi.",
"sourceRef": "Annex D1, row 6, column 3. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry6EmployeeSocialInsuranceContributions",
"label": "Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas (6. rinda)",
"type": "number",
"required": false,
"description": "Row 6 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.",
"sourceRef": "Annex D1, row 6, column 4. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry6PensionAndLifeInsuranceContributions",
"label": "Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas (6. rinda)",
"type": "number",
"required": false,
"description": "Row 6 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.",
"sourceRef": "Annex D1, row 6, column 5. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry6AuthorExpenses",
"label": "Attaisnotie izdevumi — autoru izdevumi (6. rinda)",
"type": "number",
"required": false,
"description": "Row 6 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.",
"sourceRef": "Annex D1, row 6, column 6. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry6IncomeRelatedExpenses",
"label": "Izdevumi, kas saistīti ar ienākumu gūšanu (6. rinda)",
"type": "number",
"required": false,
"description": "Row 6 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.",
"sourceRef": "Annex D1, row 6, column 7. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry6TaxableIncome",
"label": "Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile) (6. rinda)",
"type": "number",
"required": false,
"description": "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\".",
"sourceRef": "Annex D1, row 6, column 8. aile",
"validation": {}
},
{
"name": "incomeEntry6AdvanceTaxWithheld",
"label": "Avansā samaksātais (ieturētais) nodoklis (6. rinda)",
"type": "number",
"required": false,
"description": "Row 6 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.",
"sourceRef": "Annex D1, row 6, column 9. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry7SourceAndType",
"label": "Ienākumu gūšanas vieta (arī ienākumu izmaksātāja nosaukums un reģistrācijas kods vai vārds, uzvārds un personas kods, ja tāds ir piešķirts) un veids (7. rinda)",
"type": "string",
"required": false,
"description": "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.",
"sourceRef": "Annex D1, row 7, column 1. aile",
"validation": {}
},
{
"name": "incomeEntry7GrossIncome",
"label": "Bruto ieņēmumi (7. rinda)",
"type": "number",
"required": false,
"description": "Row 7 of Annex D1's income table. Bruto ieņēmumi.",
"sourceRef": "Annex D1, row 7, column 2. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry7NonTaxableIncome",
"label": "Neapliekamie ienākumi (7. rinda)",
"type": "number",
"required": false,
"description": "Row 7 of Annex D1's income table. Neapliekamie ienākumi.",
"sourceRef": "Annex D1, row 7, column 3. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry7EmployeeSocialInsuranceContributions",
"label": "Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas (7. rinda)",
"type": "number",
"required": false,
"description": "Row 7 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.",
"sourceRef": "Annex D1, row 7, column 4. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry7PensionAndLifeInsuranceContributions",
"label": "Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas (7. rinda)",
"type": "number",
"required": false,
"description": "Row 7 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.",
"sourceRef": "Annex D1, row 7, column 5. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry7AuthorExpenses",
"label": "Attaisnotie izdevumi — autoru izdevumi (7. rinda)",
"type": "number",
"required": false,
"description": "Row 7 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.",
"sourceRef": "Annex D1, row 7, column 6. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry7IncomeRelatedExpenses",
"label": "Izdevumi, kas saistīti ar ienākumu gūšanu (7. rinda)",
"type": "number",
"required": false,
"description": "Row 7 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.",
"sourceRef": "Annex D1, row 7, column 7. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry7TaxableIncome",
"label": "Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile) (7. rinda)",
"type": "number",
"required": false,
"description": "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\".",
"sourceRef": "Annex D1, row 7, column 8. aile",
"validation": {}
},
{
"name": "incomeEntry7AdvanceTaxWithheld",
"label": "Avansā samaksātais (ieturētais) nodoklis (7. rinda)",
"type": "number",
"required": false,
"description": "Row 7 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.",
"sourceRef": "Annex D1, row 7, column 9. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry8SourceAndType",
"label": "Ienākumu gūšanas vieta (arī ienākumu izmaksātāja nosaukums un reģistrācijas kods vai vārds, uzvārds un personas kods, ja tāds ir piešķirts) un veids (8. rinda)",
"type": "string",
"required": false,
"description": "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.",
"sourceRef": "Annex D1, row 8, column 1. aile",
"validation": {}
},
{
"name": "incomeEntry8GrossIncome",
"label": "Bruto ieņēmumi (8. rinda)",
"type": "number",
"required": false,
"description": "Row 8 of Annex D1's income table. Bruto ieņēmumi.",
"sourceRef": "Annex D1, row 8, column 2. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry8NonTaxableIncome",
"label": "Neapliekamie ienākumi (8. rinda)",
"type": "number",
"required": false,
"description": "Row 8 of Annex D1's income table. Neapliekamie ienākumi.",
"sourceRef": "Annex D1, row 8, column 3. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry8EmployeeSocialInsuranceContributions",
"label": "Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas (8. rinda)",
"type": "number",
"required": false,
"description": "Row 8 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.",
"sourceRef": "Annex D1, row 8, column 4. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry8PensionAndLifeInsuranceContributions",
"label": "Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas (8. rinda)",
"type": "number",
"required": false,
"description": "Row 8 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.",
"sourceRef": "Annex D1, row 8, column 5. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry8AuthorExpenses",
"label": "Attaisnotie izdevumi — autoru izdevumi (8. rinda)",
"type": "number",
"required": false,
"description": "Row 8 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.",
"sourceRef": "Annex D1, row 8, column 6. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry8IncomeRelatedExpenses",
"label": "Izdevumi, kas saistīti ar ienākumu gūšanu (8. rinda)",
"type": "number",
"required": false,
"description": "Row 8 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.",
"sourceRef": "Annex D1, row 8, column 7. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry8TaxableIncome",
"label": "Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile) (8. rinda)",
"type": "number",
"required": false,
"description": "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\".",
"sourceRef": "Annex D1, row 8, column 8. aile",
"validation": {}
},
{
"name": "incomeEntry8AdvanceTaxWithheld",
"label": "Avansā samaksātais (ieturētais) nodoklis (8. rinda)",
"type": "number",
"required": false,
"description": "Row 8 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.",
"sourceRef": "Annex D1, row 8, column 9. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry9SourceAndType",
"label": "Ienākumu gūšanas vieta (arī ienākumu izmaksātāja nosaukums un reģistrācijas kods vai vārds, uzvārds un personas kods, ja tāds ir piešķirts) un veids (9. rinda)",
"type": "string",
"required": false,
"description": "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.",
"sourceRef": "Annex D1, row 9, column 1. aile",
"validation": {}
},
{
"name": "incomeEntry9GrossIncome",
"label": "Bruto ieņēmumi (9. rinda)",
"type": "number",
"required": false,
"description": "Row 9 of Annex D1's income table. Bruto ieņēmumi.",
"sourceRef": "Annex D1, row 9, column 2. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry9NonTaxableIncome",
"label": "Neapliekamie ienākumi (9. rinda)",
"type": "number",
"required": false,
"description": "Row 9 of Annex D1's income table. Neapliekamie ienākumi.",
"sourceRef": "Annex D1, row 9, column 3. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry9EmployeeSocialInsuranceContributions",
"label": "Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas (9. rinda)",
"type": "number",
"required": false,
"description": "Row 9 of Annex D1's income table. Attaisnotie izdevumi — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.",
"sourceRef": "Annex D1, row 9, column 4. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry9PensionAndLifeInsuranceContributions",
"label": "Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas (9. rinda)",
"type": "number",
"required": false,
"description": "Row 9 of Annex D1's income table. Attaisnotie izdevumi — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.",
"sourceRef": "Annex D1, row 9, column 5. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry9AuthorExpenses",
"label": "Attaisnotie izdevumi — autoru izdevumi (9. rinda)",
"type": "number",
"required": false,
"description": "Row 9 of Annex D1's income table. Attaisnotie izdevumi — autoru izdevumi.",
"sourceRef": "Annex D1, row 9, column 6. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry9IncomeRelatedExpenses",
"label": "Izdevumi, kas saistīti ar ienākumu gūšanu (9. rinda)",
"type": "number",
"required": false,
"description": "Row 9 of Annex D1's income table. Izdevumi, kas saistīti ar ienākumu gūšanu.",
"sourceRef": "Annex D1, row 9, column 7. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeEntry9TaxableIncome",
"label": "Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas (2. – 3. – 6. – 7. aile) (9. rinda)",
"type": "number",
"required": false,
"description": "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\".",
"sourceRef": "Annex D1, row 9, column 8. aile",
"validation": {}
},
{
"name": "incomeEntry9AdvanceTaxWithheld",
"label": "Avansā samaksātais (ieturētais) nodoklis (9. rinda)",
"type": "number",
"required": false,
"description": "Row 9 of Annex D1's income table. Avansā samaksātais (ieturētais) nodoklis.",
"sourceRef": "Annex D1, row 9, column 9. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeTotalGrossIncome",
"label": "Kopā — Bruto ieņēmumi",
"type": "number",
"required": false,
"description": "The \"Kopā\" (total) row at the foot of Annex D1's income table, column 2. aile: Bruto ieņēmumi.",
"sourceRef": "Annex D1, \"Kopā\" row, column 2. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeTotalNonTaxableIncome",
"label": "Kopā — Neapliekamie ienākumi",
"type": "number",
"required": false,
"description": "The \"Kopā\" (total) row at the foot of Annex D1's income table, column 3. aile: Neapliekamie ienākumi.",
"sourceRef": "Annex D1, \"Kopā\" row, column 3. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeTotalEmployeeSocialInsuranceContributions",
"label": "Kopā — darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas",
"type": "number",
"required": false,
"description": "The \"Kopā\" (total) row at the foot of Annex D1's income table, column 4. aile: darba ņēmēja valsts sociālās apdrošināšanas obligātās iemaksas.",
"sourceRef": "Annex D1, \"Kopā\" row, column 4. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeTotalPensionAndLifeInsuranceContributions",
"label": "Kopā — iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas",
"type": "number",
"required": false,
"description": "The \"Kopā\" (total) row at the foot of Annex D1's income table, column 5. aile: iemaksas privātajos pensiju fondos un dzīvības apdrošināšanas prēmijas.",
"sourceRef": "Annex D1, \"Kopā\" row, column 5. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeTotalAuthorExpenses",
"label": "Kopā — autoru izdevumi",
"type": "number",
"required": false,
"description": "The \"Kopā\" (total) row at the foot of Annex D1's income table, column 6. aile: autoru izdevumi.",
"sourceRef": "Annex D1, \"Kopā\" row, column 6. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeTotalIncomeRelatedExpenses",
"label": "Kopā — Izdevumi, kas saistīti ar ienākumu gūšanu",
"type": "number",
"required": false,
"description": "The \"Kopā\" (total) row at the foot of Annex D1's income table, column 7. aile: Izdevumi, kas saistīti ar ienākumu gūšanu.",
"sourceRef": "Annex D1, \"Kopā\" row, column 7. aile",
"validation": {
"minimum": 0
}
},
{
"name": "incomeTotalTaxableIncome",
"label": "Kopā — Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas",
"type": "number",
"required": false,
"description": "The \"Kopā\" (total) row at the foot of Annex D1's income table, column 8. aile: Apliekamie ienākumi, neatskaitot darba devēja veiktās iemaksas.",
"sourceRef": "Annex D1, \"Kopā\" row, column 8. aile",
"validation": {}
},
{
"name": "incomeTotalAdvanceTaxWithheld",
"label": "Kopā — Avansā samaksātais (ieturētais) nodoklis",
"type": "number",
"required": false,
"description": "The \"Kopā\" (total) row at the foot of Annex D1's income table, column 9. aile: Avansā samaksātais (ieturētais) nodoklis.",
"sourceRef": "Annex D1, \"Kopā\" row, column 9. aile",
"validation": {
"minimum": 0
}
},
{
"name": "taxableIncomeEarnedInLatvia",
"label": "Latvijas Republikā gūtie apliekamie ienākumi",
"type": "number",
"required": false,
"description": "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.",
"sourceRef": "Form D, row 1",
"validation": {
"minimum": 0
}
},
{
"name": "taxableIncomeEarnedAbroad",
"label": "Ārvalstīs gūtie ienākumi",
"type": "number",
"required": false,
"description": "Row 2: taxable income earned abroad. Printed formula: (Annex D2 column 3 - Annex D2 column 4 - Annex D2 column 6) + Annex D2¹ column 5 — D2/D2¹ (foreign-income schedules) are out of scope for this schema version.",
"sourceRef": "Form D, row 2",
"validation": {}
},
{
"name": "taxableIncomeIncreaseAmount",
"label": "Apliekamā ienākuma palielinājums",
"type": "number",
"required": false,
"description": "Row 3: increase to taxable income.",
"sourceRef": "Form D, row 3",
"validation": {}
},
{
"name": "totalTaxableIncome",
"label": "KOPĀ (apliekamie ienākumi)",
"type": "number",
"required": false,
"description": "Row 4: total taxable income. Printed formula: row 1 + row 2 + row 3.",
"sourceRef": "Form D, row 4",
"validation": {}
},
{
"name": "totalNonTaxableIncome",
"label": "Neapliekamie ienākumi (kopā)",
"type": "number",
"required": false,
"description": "Row 5: total non-taxable income. Printed formula: Annex D1 column 3 total (incomeTotalNonTaxableIncome) + Annex D2 column 4 + (Annex D3 rows 1.4 and 4 total, or Annex D3¹ row 2 total) + non-taxable income from agricultural production and rural tourism services. D2/D3/D3¹ terms are out of scope for this schema version; only the Annex D1 term is populated from a modelled field.",
"sourceRef": "Form D, row 5",
"validation": {
"minimum": 0
}
},
{
"name": "mandatorySocialInsuranceDeduction",
"label": "Valsts sociālās apdrošināšanas obligātās iemaksas",
"type": "number",
"required": false,
"description": "Row 6: deductible mandatory state social insurance contributions. Printed formula: (Annex D1 column 4 total + Annex D2 column 5 total + the self-employed person's own mandatory state social insurance contributions) minus row 7. D2 term and the self-employed contributions term are out of scope for this schema version.",
"sourceRef": "Form D, row 6",
"validation": {}
},
{
"name": "solidarityTaxPortionTransferred",
"label": "Solidaritātes nodokļa daļa",
"type": "number",
"required": false,
"description": "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.",
"sourceRef": "Form D, row 7",
"validation": {
"minimum": 0
}
},
{
"name": "educationHealthDonationsDeduction",
"label": "Par izglītību, ārstnieciskajiem pakalpojumiem, ziedojumiem un dāvinājumiem",
"type": "number",
"required": false,
"description": "Row 8: deductible expenses for education, medical services, donations and gifts. Printed formula: Annex D4 \"Kopā\" row, columns 10 and 11 total. Annex D4 is out of scope for this schema version (see VERIFICATION.md Known Gaps).",
"sourceRef": "Form D, row 8",
"validation": {
"minimum": 0
}
},
{
"name": "pensionFundLifeInsuranceDeduction",
"label": "Privātajos pensiju fondos izdarītās iemaksas, apdrošināšanas prēmiju maksājumi",
"type": "number",
"required": false,
"description": "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).",
"sourceRef": "Form D, row 9",
"validation": {
"minimum": 0
}
},
{
"name": "totalJustifiedExpenses",
"label": "ATTAISNOTIE IZDEVUMI KOPĀ",
"type": "number",
"required": false,
"description": "Row 10: total justified expenses. Printed formula: row 6 + row 8 + row 9.",
"sourceRef": "Form D, row 10",
"validation": {}
},
{
"name": "annualNonTaxableMinimum",
"label": "Gada neapliekamais minimums",
"type": "number",
"required": false,
"description": "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.",
"sourceRef": "Form D, row 11",
"validation": {
"minimum": 0
}
},
{
"name": "pensionerNonTaxableMinimumApplied",
"label": "Gada neapliekamais minimums pensionāram",
"type": "boolean",
"required": false,
"description": "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.",
"sourceRef": "Form D, row 12 label checkbox",
"validation": {}
},
{
"name": "pensionerAnnualNonTaxableMinimum",
"label": "Gada neapliekamais minimums pensionāram (summa)",
"type": "number",
"required": false,
"requiredWhen": {
"field": "pensionerNonTaxableMinimumApplied",
"equals": true
},
"description": "Row 12's own amount box: the pensioner's annual non-taxable minimum amount, filled in only when pensionerNonTaxableMinimumApplied is checked.",
"sourceRef": "Form D, row 12 amount box",
"validation": {
"minimum": 0
}
},
{
"name": "dependentsRelief",
"label": "Atvieglojumi par apgādājamiem",
"type": "number",
"required": false,
"description": "Row 13: tax relief for dependents.",
"sourceRef": "Form D, row 13",
"validation": {
"minimum": 0
}
},
{
"name": "disabilityRelief",
"label": "Atvieglojumi personām ar invaliditāti",
"type": "number",
"required": false,
"description": "Row 14: tax relief for persons with disabilities.",
"sourceRef": "Form D, row 14",
"validation": {
"minimum": 0
}
},
{
"name": "politicallyRepressedPersonRelief",
"label": "Atvieglojumi politiski represētajām personām",
"type": "number",
"required": false,
"description": "Row 15: tax relief for politically repressed persons.",
"sourceRef": "Form D, row 15",
"validation": {
"minimum": 0
}
},
{
"name": "nationalResistanceMovementRelief",
"label": "Atvieglojumi nacionālās pretošanās kustības dalībniekiem",
"type": "number",
"required": false,
"description": "Row 16: tax relief for participants of the national resistance movement.",
"sourceRef": "Form D, row 16",
"validation": {
"minimum": 0
}
},
{
"name": "totalReliefs",
"label": "ATVIEGLOJUMI KOPĀ",
"type": "number",
"required": false,
"description": "Row 17: total reliefs. Printed formula: row 13 + row 14 + row 15 + row 16.",
"sourceRef": "Form D, row 17",
"validation": {}
},
{
"name": "totalTax",
"label": "NODOKLIS KOPĀ",
"type": "number",
"required": false,
"description": "Row 18: total tax, of which rows 18.1 and 18.2 (taxBelowFirstProgressionThreshold / taxAboveFirstProgressionThreshold) are the printed breakdown.",
"sourceRef": "Form D, row 18",
"validation": {}
},
{
"name": "taxBelowFirstProgressionThreshold",
"label": "Nodoklis ienākuma daļai, kas nepārsniedz pirmo progresijas slieksni",
"type": "number",
"required": false,
"description": "Row 18.1: tax on the portion of income not exceeding the first progression threshold.",
"sourceRef": "Form D, row 18.1",
"validation": {
"minimum": 0
}
},
{
"name": "taxAboveFirstProgressionThreshold",
"label": "Nodoklis ienākuma daļai, kas pārsniedz pirmo progresijas slieksni",
"type": "number",
"required": false,
"description": "Row 18.2: tax on the portion of income exceeding the first progression threshold.",
"sourceRef": "Form D, row 18.2",
"validation": {
"minimum": 0
}
},
{
"name": "taxOnOtherIncomeAndMinimumBusinessTax",
"label": "Nodoklis no citiem ienākumiem un minimālais nodoklis no saimnieciskās darbības",
"type": "number",
"required": false,
"description": "Row 19: tax on other income and minimum tax on business activity. Printed formula: Annex D1¹ column 10 total + the minimum tax on business activity. Annex D1¹ (income to which the annual non-taxable minimum and reliefs do not apply) is out of scope for this schema version (see VERIFICATION.md Known Gaps) — cross-checked directly against the raw regulation markup, which renders the superscript as \"D1\" followed by a separate superscript \"1\" element (D1¹), not the string \"D11\" a naive tag-stripping extraction would produce.",
"sourceRef": "Form D, row 19",
"validation": {
"minimum": 0
}
},
{
"name": "taxOnProfessionalAthleteIncome",
"label": "Nodoklis no profesionāla sportista algotā darba ienākuma",
"type": "number",
"required": false,
"description": "Row 20: tax on a professional athlete's employment income.",
"sourceRef": "Form D, row 20",
"validation": {
"minimum": 0
}
},
{
"name": "incomeSubjectToAdditionalTaxRate",
"label": "Ienākumi, kuriem piemēro papildu nodokļa likmi",
"type": "number",
"required": false,
"description": "Row 21: income subject to the additional tax rate. Printed formula: (row 4 + Annex D1¹ column 6 total + 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. Annex D1¹ term is out of scope for this schema version.",
"sourceRef": "Form D, row 21",
"validation": {}
},
{
"name": "additionalTax",
"label": "Papildu nodoklis",
"type": "number",
"required": false,
"description": "Row 22: additional tax. Printed formula: row 21 x the additional tax rate percentage.",
"sourceRef": "Form D, row 22",
"validation": {
"minimum": 0
}
},
{
"name": "advancePaidOrWithheldTax",
"label": "Avansā samaksātais (ieturētais) nodoklis (KOPĀ)",
"type": "number",
"required": false,
"description": "Row 23: total advance-paid (withheld) tax. Printed formula: (Annex D1 column 9 total (incomeTotalAdvanceTaxWithheld) + Annex D2 column 7 or 9 + Annex D2¹ column 7 or 8 + Annex D3 row 9 + Annex D3¹ row 11) + row 7. D2/D2¹/D3/D3¹ terms are out of scope for this schema version; only the Annex D1 and row-7 terms are populated from modelled fields.",
"sourceRef": "Form D, row 23",
"validation": {
"minimum": 0
}
},
{
"name": "taxPayableToBudget",
"label": "Maksājamais nodoklis, kas jāsamaksā budžetā",
"type": "number",
"required": false,
"description": "Row 24: tax payable to the budget, entered when row 18 + row 19 + row 20 + row 21 is greater than row 23.",
"sourceRef": "Form D, row 24",
"validation": {
"minimum": 0
}
},
{
"name": "overpaidTaxOrRefund",
"label": "Pārmaksātais nodoklis jeb nodokļa atmaksa",
"type": "number",
"required": false,
"description": "Row 25: overpaid tax / tax refund, entered when row 23 is greater than row 18 + row 19 + row 20 + row 22.",
"sourceRef": "Form D, row 25",
"validation": {
"minimum": 0
}
},
{
"name": "taxPaymentDeadline",
"label": "Nodokļa samaksas termiņš",
"type": "date",
"required": false,
"description": "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.",
"sourceRef": "Form D, row 26",
"validation": {}
},
{
"name": "totalTaxAmount",
"label": "Kopējā nodokļa summa kopā",
"type": "number",
"required": false,
"description": "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.",
"sourceRef": "Form D, row 27",
"validation": {
"minimum": 0
}
},
{
"name": "refundAmount",
"label": "Pārskaitāmā summa",
"type": "number",
"required": false,
"description": "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).",
"sourceRef": "Form D, refund section, \"Pārskaitāmā summa\"",
"validation": {
"minimum": 0
}
},
{
"name": "refundAccountIban",
"label": "Konta Nr. (IBAN 21 simbols)",
"type": "string",
"required": false,
"requiredWhen": {
"field": "refundAmount",
"greaterThan": 0
},
"description": "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.",
"sourceRef": "Form D, refund section, \"Konta Nr. (IBAN 21 simbols)\"",
"validation": {
"pattern": "^LV[0-9]{2}[A-Z]{4}[0-9]{13}$"
}
},
{
"name": "attachedPagesCount",
"label": "Deklarācijai pievienoju dokumentus uz ___ lapām",
"type": "integer",
"required": false,
"description": "The number of pages of documents the declarant states they are attaching to the declaration (\"Deklarācijai pievienoju dokumentus uz _____________ lapām\").",
"sourceRef": "Form D, filing section",
"validation": {
"minimum": 0
}
},
{
"name": "attachedAnnexNumbers",
"label": "Deklarācijā ir aizpildīti pielikumi (pielikuma numurs)",
"type": "string",
"required": false,
"description": "Free-text list of the annex numbers the declarant has filled in and is attaching to this declaration (e.g. \"D1\", or \"D1, D3\"). The regulation's own printed annex list names 7 possible companion schedules — D1, D1¹, D2, D2¹, D3, D3¹, D4 — of which only D1 is 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.",
"sourceRef": "Form D, filing section, \"(pielikuma numurs)\"",
"validation": {}
},
{
"name": "attachedExpenseDocumentsList",
"label": "Pievienotie (uzrādītie) dokumenti vai to kopijas par attaisnotajiem izdevumiem",
"type": "string",
"required": false,
"description": "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.",
"sourceRef": "Form D, filing section, \"Pievienotie (uzrādītie) dokumenti...\"",
"validation": {}
},
{
"name": "signatureDate",
"label": "(datums)",
"type": "date",
"required": false,
"description": "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).",
"sourceRef": "Form D, page footer; Annex 1 note 2",
"validation": {}
},
{
"name": "signature",
"label": "(nodokļa maksātāja paraksts)",
"type": "string",
"required": false,
"description": "The taxpayer's signature. See signatureDate for the e-signature carve-out and the repeated-page-footer finding this single field models.",
"sourceRef": "Form D, page footer; Annex 1 note 2",
"validation": {}
}
],
"documents": [
{
"id": "completenessAttestation",
"label": "Attestation that the declared information is complete and true",
"category": "attestation",
"required": true,
"belongsTo": "applicant",
"statement": "Apliecinu, ka deklarācijā norādītās ziņas ir pilnīgas un patiesas.",
"sourceRef": "Form D, filing section, closing attestation line"
}
]
}
|