Registry entry

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

The State Revenue Service's (Valsts ieņēmumu dienests, VID) annual personal income tax declaration under Cabinet Regulation No. 662 (30 October 2018), "Noteikumi par iedzīvotāju ienākuma nodokļa deklarācijām un to aizpildīšanas kārtību", as amended by Cabinet Regulation No. 615 of 21 October 2025 (in force 2026-01-01). Deepens Latvia's Taxes vertical (v1.0.0, GOV-4138, opened with Form D plus Annex D1; v1.1.0, GOV-4144, added Annex D2) by adding Annex D2¹ (taxation-year income earned abroad by a seafarer employed aboard an internationally-trading vessel). The regulation's own Annex 1 bundles a base cover declaration (Form D) with 7 companion schedules (D1, D1¹, D2, D2¹, D3, D3¹, D4); this v1.2.0 is scoped to Form D (cover/identification and the tax-calculation summary) plus Annex D1 (Latvia-sourced income), Annex D2 (foreign-sourced income), and Annex D2¹ (seafarer foreign-sourced income), matching this registry's existing narrow-scoping precedent for large multi-schedule tax forms (e.g. CL Formulario 22, GOV-1744). Annexes D1¹, D3, D3¹, D4, DK, the DK annex, and GD are explicitly left as open backlog (see VERIFICATION.md Known Gaps) — every Form D summary row whose printed formula references one of those out-of-scope annexes is still modelled as a plain numeric field (so the total the filer computes and transcribes can be captured), with the out-of-scope terms of its own formula disclosed in the field's own description rather than fabricated. Models the declarant's identification, Annex D1's 9-row income table, Annex D2's 6-row foreign-income table, Annex D2¹'s 4-row seafarer foreign-income table (country/payer, gross income, employment-period start/end dates, the monthly-minimum-wage coefficient, the computed taxable income for the period, the Latvia-rate tax computation, and foreign tax paid, plus the schedule's own "Kopā" totals row), Form D's 27-row (plus 2 sub-rows) tax-calculation summary including the pensioner non-taxable-minimum checkbox, the overpayment refund bank details, the free-text list of attached annex numbers and supporting-expense documents, a single completeness attestation, and a single signature/date pair. Filing this declaration is a taxpayer action performed with the State Revenue Service (via the EDS electronic declaration system, by post, or in person); this schema does not file the declaration itself, and the live source is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by Latvia or its State Revenue Service.

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Registry entry

lv/vid/annual-income-tax-declaration-form-d

Jurisdiction
Latvia · national
Version
1.2.0
Verification
draft
Authority
State Revenue Service of the Republic of Latvia (Valsts ieņēmumu dienests)

Authoritative source Cabinet Regulation No. 662 (30 October 2018), "Noteikumi par iedzīvotāju ienākuma nodokļa deklarācijām un to aizpildīšanas kārtību" (Regulations on Personal Income Tax Declarations and the Procedure for Their Completion), Annex 1 (1. pielikums), as amended by Cabinet Regulation No. 615 of 21 October 2025, in force 2026-01-01 — Form D (Gada ienākumu deklarācija), Annex D1, Annex D2, and Annex D2¹

Machine access

Schema document
registry/lv/vid/annual-income-tax-declaration-form-d/1.2.0/schema.jsonapplication/schema+json
Verification record
registry/lv/vid/annual-income-tax-declaration-form-d/1.2.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

231 fields across 6 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Taksācijas gads un nodokļa maksātāja identifikācija (Tax Year and Taxpayer Identification)

  • taxationYear integer required

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

    range: 2000–2100
  • applicantFullName string required

    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).

    classification: pii
  • applicantPersonalCode string required

    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.

    patternclassification: sensitive-pii
  • applicantPhoneNumber string optional

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

    patternclassification: pii

D1 pielikums — Taksācijas gadā Latvijas Republikā gūtie ienākumi (Annex D1 — Income Earned in Latvia During the Tax Year)

  • incomeEntry1SourceAndType string optional

    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.

  • incomeEntry1GrossIncome number optional

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

    range: 0–∞
  • incomeEntry1NonTaxableIncome number optional

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

    range: 0–∞
  • incomeEntry1EmployeeSocialInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry1PensionAndLifeInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry1AuthorExpenses number optional

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

    range: 0–∞
  • incomeEntry1IncomeRelatedExpenses number optional

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

    range: 0–∞
  • incomeEntry1TaxableIncome number optional

    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".

  • incomeEntry1AdvanceTaxWithheld number optional

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

    range: 0–∞
  • incomeEntry2SourceAndType string optional

    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.

  • incomeEntry2GrossIncome number optional

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

    range: 0–∞
  • incomeEntry2NonTaxableIncome number optional

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

    range: 0–∞
  • incomeEntry2EmployeeSocialInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry2PensionAndLifeInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry2AuthorExpenses number optional

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

    range: 0–∞
  • incomeEntry2IncomeRelatedExpenses number optional

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

    range: 0–∞
  • incomeEntry2TaxableIncome number optional

    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".

  • incomeEntry2AdvanceTaxWithheld number optional

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

    range: 0–∞
  • incomeEntry3SourceAndType string optional

    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.

  • incomeEntry3GrossIncome number optional

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

    range: 0–∞
  • incomeEntry3NonTaxableIncome number optional

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

    range: 0–∞
  • incomeEntry3EmployeeSocialInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry3PensionAndLifeInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry3AuthorExpenses number optional

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

    range: 0–∞
  • incomeEntry3IncomeRelatedExpenses number optional

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

    range: 0–∞
  • incomeEntry3TaxableIncome number optional

    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".

  • incomeEntry3AdvanceTaxWithheld number optional

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

    range: 0–∞
  • incomeEntry4SourceAndType string optional

    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.

  • incomeEntry4GrossIncome number optional

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

    range: 0–∞
  • incomeEntry4NonTaxableIncome number optional

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

    range: 0–∞
  • incomeEntry4EmployeeSocialInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry4PensionAndLifeInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry4AuthorExpenses number optional

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

    range: 0–∞
  • incomeEntry4IncomeRelatedExpenses number optional

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

    range: 0–∞
  • incomeEntry4TaxableIncome number optional

    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".

  • incomeEntry4AdvanceTaxWithheld number optional

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

    range: 0–∞
  • incomeEntry5SourceAndType string optional

    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.

  • incomeEntry5GrossIncome number optional

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

    range: 0–∞
  • incomeEntry5NonTaxableIncome number optional

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

    range: 0–∞
  • incomeEntry5EmployeeSocialInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry5PensionAndLifeInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry5AuthorExpenses number optional

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

    range: 0–∞
  • incomeEntry5IncomeRelatedExpenses number optional

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

    range: 0–∞
  • incomeEntry5TaxableIncome number optional

    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".

  • incomeEntry5AdvanceTaxWithheld number optional

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

    range: 0–∞
  • incomeEntry6SourceAndType string optional

    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.

  • incomeEntry6GrossIncome number optional

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

    range: 0–∞
  • incomeEntry6NonTaxableIncome number optional

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

    range: 0–∞
  • incomeEntry6EmployeeSocialInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry6PensionAndLifeInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry6AuthorExpenses number optional

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

    range: 0–∞
  • incomeEntry6IncomeRelatedExpenses number optional

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

    range: 0–∞
  • incomeEntry6TaxableIncome number optional

    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".

  • incomeEntry6AdvanceTaxWithheld number optional

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

    range: 0–∞
  • incomeEntry7SourceAndType string optional

    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.

  • incomeEntry7GrossIncome number optional

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

    range: 0–∞
  • incomeEntry7NonTaxableIncome number optional

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

    range: 0–∞
  • incomeEntry7EmployeeSocialInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry7PensionAndLifeInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry7AuthorExpenses number optional

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

    range: 0–∞
  • incomeEntry7IncomeRelatedExpenses number optional

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

    range: 0–∞
  • incomeEntry7TaxableIncome number optional

    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".

  • incomeEntry7AdvanceTaxWithheld number optional

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

    range: 0–∞
  • incomeEntry8SourceAndType string optional

    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.

  • incomeEntry8GrossIncome number optional

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

    range: 0–∞
  • incomeEntry8NonTaxableIncome number optional

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

    range: 0–∞
  • incomeEntry8EmployeeSocialInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry8PensionAndLifeInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry8AuthorExpenses number optional

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

    range: 0–∞
  • incomeEntry8IncomeRelatedExpenses number optional

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

    range: 0–∞
  • incomeEntry8TaxableIncome number optional

    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".

  • incomeEntry8AdvanceTaxWithheld number optional

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

    range: 0–∞
  • incomeEntry9SourceAndType string optional

    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.

  • incomeEntry9GrossIncome number optional

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

    range: 0–∞
  • incomeEntry9NonTaxableIncome number optional

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

    range: 0–∞
  • incomeEntry9EmployeeSocialInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry9PensionAndLifeInsuranceContributions number optional

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

    range: 0–∞
  • incomeEntry9AuthorExpenses number optional

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

    range: 0–∞
  • incomeEntry9IncomeRelatedExpenses number optional

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

    range: 0–∞
  • incomeEntry9TaxableIncome number optional

    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".

  • incomeEntry9AdvanceTaxWithheld number optional

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

    range: 0–∞
  • incomeTotalGrossIncome number optional

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

    range: 0–∞
  • incomeTotalNonTaxableIncome number optional

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

    range: 0–∞
  • incomeTotalEmployeeSocialInsuranceContributions number optional

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

    range: 0–∞
  • incomeTotalPensionAndLifeInsuranceContributions number optional

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

    range: 0–∞
  • incomeTotalAuthorExpenses number optional

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

    range: 0–∞
  • incomeTotalIncomeRelatedExpenses number optional

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

    range: 0–∞
  • incomeTotalTaxableIncome number optional

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

  • incomeTotalAdvanceTaxWithheld number optional

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

    range: 0–∞

D2 pielikums — Taksācijas gadā ārvalstīs gūtie ienākumi (Annex D2 — Income Earned Abroad During the Tax Year)

  • foreignIncomeEntry1CountryAndPayer string optional

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

  • foreignIncomeEntry1IncomeType string optional

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

  • foreignIncomeEntry1ForeignIncomeAmount number optional

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

    range: 0–∞
  • foreignIncomeEntry1ExemptIncome number optional

    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 (out of scope for this schema version) — disclosed rather than encoded as a hard cross-field rule.

    range: 0–∞
  • foreignIncomeEntry1SocialInsurancePayments number optional

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

    range: 0–∞
  • foreignIncomeEntry1AuthorAndOtherExpenses number optional

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

    range: 0–∞
  • foreignIncomeEntry1ForeignTaxPaid number optional

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

    range: 0–∞
  • foreignIncomeEntry1TaxRate number optional

    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.

    range: 0–1
  • foreignIncomeEntry1TaxAmount number optional

    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).

    range: 0–∞
  • foreignIncomeEntry2CountryAndPayer string optional

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

  • foreignIncomeEntry2IncomeType string optional

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

  • foreignIncomeEntry2ForeignIncomeAmount number optional

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

    range: 0–∞
  • foreignIncomeEntry2ExemptIncome number optional

    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 (out of scope for this schema version) — disclosed rather than encoded as a hard cross-field rule.

    range: 0–∞
  • foreignIncomeEntry2SocialInsurancePayments number optional

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

    range: 0–∞
  • foreignIncomeEntry2AuthorAndOtherExpenses number optional

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

    range: 0–∞
  • foreignIncomeEntry2ForeignTaxPaid number optional

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

    range: 0–∞
  • foreignIncomeEntry2TaxRate number optional

    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.

    range: 0–1
  • foreignIncomeEntry2TaxAmount number optional

    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).

    range: 0–∞
  • foreignIncomeEntry3CountryAndPayer string optional

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

  • foreignIncomeEntry3IncomeType string optional

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

  • foreignIncomeEntry3ForeignIncomeAmount number optional

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

    range: 0–∞
  • foreignIncomeEntry3ExemptIncome number optional

    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 (out of scope for this schema version) — disclosed rather than encoded as a hard cross-field rule.

    range: 0–∞
  • foreignIncomeEntry3SocialInsurancePayments number optional

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

    range: 0–∞
  • foreignIncomeEntry3AuthorAndOtherExpenses number optional

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

    range: 0–∞
  • foreignIncomeEntry3ForeignTaxPaid number optional

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

    range: 0–∞
  • foreignIncomeEntry3TaxRate number optional

    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.

    range: 0–1
  • foreignIncomeEntry3TaxAmount number optional

    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).

    range: 0–∞
  • foreignIncomeEntry4CountryAndPayer string optional

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

  • foreignIncomeEntry4IncomeType string optional

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

  • foreignIncomeEntry4ForeignIncomeAmount number optional

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

    range: 0–∞
  • foreignIncomeEntry4ExemptIncome number optional

    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 (out of scope for this schema version) — disclosed rather than encoded as a hard cross-field rule.

    range: 0–∞
  • foreignIncomeEntry4SocialInsurancePayments number optional

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

    range: 0–∞
  • foreignIncomeEntry4AuthorAndOtherExpenses number optional

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

    range: 0–∞
  • foreignIncomeEntry4ForeignTaxPaid number optional

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

    range: 0–∞
  • foreignIncomeEntry4TaxRate number optional

    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.

    range: 0–1
  • foreignIncomeEntry4TaxAmount number optional

    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).

    range: 0–∞
  • foreignIncomeEntry5CountryAndPayer string optional

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

  • foreignIncomeEntry5IncomeType string optional

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

  • foreignIncomeEntry5ForeignIncomeAmount number optional

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

    range: 0–∞
  • foreignIncomeEntry5ExemptIncome number optional

    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 (out of scope for this schema version) — disclosed rather than encoded as a hard cross-field rule.

    range: 0–∞
  • foreignIncomeEntry5SocialInsurancePayments number optional

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

    range: 0–∞
  • foreignIncomeEntry5AuthorAndOtherExpenses number optional

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

    range: 0–∞
  • foreignIncomeEntry5ForeignTaxPaid number optional

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

    range: 0–∞
  • foreignIncomeEntry5TaxRate number optional

    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.

    range: 0–1
  • foreignIncomeEntry5TaxAmount number optional

    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).

    range: 0–∞
  • foreignIncomeEntry6CountryAndPayer string optional

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

  • foreignIncomeEntry6IncomeType string optional

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

  • foreignIncomeEntry6ForeignIncomeAmount number optional

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

    range: 0–∞
  • foreignIncomeEntry6ExemptIncome number optional

    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 (out of scope for this schema version) — disclosed rather than encoded as a hard cross-field rule.

    range: 0–∞
  • foreignIncomeEntry6SocialInsurancePayments number optional

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

    range: 0–∞
  • foreignIncomeEntry6AuthorAndOtherExpenses number optional

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

    range: 0–∞
  • foreignIncomeEntry6ForeignTaxPaid number optional

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

    range: 0–∞
  • foreignIncomeEntry6TaxRate number optional

    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.

    range: 0–1
  • foreignIncomeEntry6TaxAmount number optional

    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).

    range: 0–∞
  • foreignIncomeTotalForeignIncomeAmount number optional

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

    range: 0–∞
  • foreignIncomeTotalExemptIncome number optional

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

    range: 0–∞
  • foreignIncomeTotalSocialInsurancePayments number optional

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

    range: 0–∞
  • foreignIncomeTotalAuthorAndOtherExpenses number optional

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

    range: 0–∞
  • foreignIncomeTotalForeignTaxPaid number optional

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

    range: 0–∞
  • foreignIncomeTotalTaxRate number optional

    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.

    range: 0–1
  • foreignIncomeTotalTaxAmount number optional

    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.

    range: 0–∞

D2¹ pielikums — Jūrnieka ārvalstīs gūtie ienākumi (Annex D2¹ — Seafarer's Income Earned Abroad)

  • seafarerIncomeEntry1CountryAndPayer string optional

    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).

  • seafarerIncomeEntry1GrossIncome number optional

    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.

    range: 0–∞
  • seafarerIncomeEntry1PeriodStart date optional

    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.

  • seafarerIncomeEntry1PeriodEnd date optional

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

  • seafarerIncomeEntry1Coefficient number optional

    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.

    enum: 1.5 | 2.5
  • seafarerIncomeEntry1TaxableIncome number optional

    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.

    range: 0–∞
  • seafarerIncomeEntry1TaxRate number optional

    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.

    range: 0–1
  • seafarerIncomeEntry1TaxAmount number optional

    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).

    range: 0–∞
  • seafarerIncomeEntry1ForeignTaxPaid number optional

    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.

    range: 0–∞
  • seafarerIncomeEntry2CountryAndPayer string optional

    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).

  • seafarerIncomeEntry2GrossIncome number optional

    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.

    range: 0–∞
  • seafarerIncomeEntry2PeriodStart date optional

    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.

  • seafarerIncomeEntry2PeriodEnd date optional

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

  • seafarerIncomeEntry2Coefficient number optional

    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.

    enum: 1.5 | 2.5
  • seafarerIncomeEntry2TaxableIncome number optional

    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.

    range: 0–∞
  • seafarerIncomeEntry2TaxRate number optional

    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.

    range: 0–1
  • seafarerIncomeEntry2TaxAmount number optional

    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).

    range: 0–∞
  • seafarerIncomeEntry2ForeignTaxPaid number optional

    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.

    range: 0–∞
  • seafarerIncomeEntry3CountryAndPayer string optional

    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).

  • seafarerIncomeEntry3GrossIncome number optional

    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.

    range: 0–∞
  • seafarerIncomeEntry3PeriodStart date optional

    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.

  • seafarerIncomeEntry3PeriodEnd date optional

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

  • seafarerIncomeEntry3Coefficient number optional

    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.

    enum: 1.5 | 2.5
  • seafarerIncomeEntry3TaxableIncome number optional

    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.

    range: 0–∞
  • seafarerIncomeEntry3TaxRate number optional

    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.

    range: 0–1
  • seafarerIncomeEntry3TaxAmount number optional

    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).

    range: 0–∞
  • seafarerIncomeEntry3ForeignTaxPaid number optional

    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.

    range: 0–∞
  • seafarerIncomeEntry4CountryAndPayer string optional

    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).

  • seafarerIncomeEntry4GrossIncome number optional

    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.

    range: 0–∞
  • seafarerIncomeEntry4PeriodStart date optional

    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.

  • seafarerIncomeEntry4PeriodEnd date optional

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

  • seafarerIncomeEntry4Coefficient number optional

    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.

    enum: 1.5 | 2.5
  • seafarerIncomeEntry4TaxableIncome number optional

    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.

    range: 0–∞
  • seafarerIncomeEntry4TaxRate number optional

    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.

    range: 0–1
  • seafarerIncomeEntry4TaxAmount number optional

    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).

    range: 0–∞
  • seafarerIncomeEntry4ForeignTaxPaid number optional

    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.

    range: 0–∞
  • seafarerIncomeTotalGrossIncome number optional

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

    range: 0–∞
  • seafarerIncomeTotalTaxableIncome number optional

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

    range: 0–∞
  • seafarerIncomeTotalTaxRate number optional

    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.

    range: 0–1
  • seafarerIncomeTotalTaxAmount number optional

    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.

    range: 0–∞

Nodokļa aprēķins (Tax Calculation Summary)

  • taxableIncomeEarnedInLatvia number optional

    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.

    range: 0–∞
  • taxableIncomeEarnedAbroad number optional

    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).

  • taxableIncomeIncreaseAmount number optional

    Row 3: increase to taxable income.

  • totalTaxableIncome number optional

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

  • totalNonTaxableIncome number optional

    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.

    range: 0–∞
  • mandatorySocialInsuranceDeduction number optional

    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.

  • solidarityTaxPortionTransferred number optional

    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.

    range: 0–∞
  • educationHealthDonationsDeduction number optional

    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).

    range: 0–∞
  • pensionFundLifeInsuranceDeduction number optional

    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).

    range: 0–∞
  • totalJustifiedExpenses number optional

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

  • annualNonTaxableMinimum number optional

    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.

    range: 0–∞
  • pensionerNonTaxableMinimumApplied boolean optional

    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.

  • pensionerAnnualNonTaxableMinimum number optional

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

    range: 0–∞
  • dependentsRelief number optional

    Row 13: tax relief for dependents.

    range: 0–∞
  • disabilityRelief number optional

    Row 14: tax relief for persons with disabilities.

    range: 0–∞
  • politicallyRepressedPersonRelief number optional

    Row 15: tax relief for politically repressed persons.

    range: 0–∞
  • nationalResistanceMovementRelief number optional

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

    range: 0–∞
  • totalReliefs number optional

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

  • totalTax number optional

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

  • taxBelowFirstProgressionThreshold number optional

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

    range: 0–∞
  • taxAboveFirstProgressionThreshold number optional

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

    range: 0–∞
  • taxOnOtherIncomeAndMinimumBusinessTax number optional

    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.

    range: 0–∞
  • taxOnProfessionalAthleteIncome number optional

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

    range: 0–∞
  • incomeSubjectToAdditionalTaxRate number optional

    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.

  • additionalTax number optional

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

    range: 0–∞
  • advancePaidOrWithheldTax number optional

    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.

    range: 0–∞
  • taxPayableToBudget number optional

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

    range: 0–∞
  • overpaidTaxOrRefund number optional

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

    range: 0–∞
  • taxPaymentDeadline date optional

    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.

  • totalTaxAmount number optional

    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.

    range: 0–∞

Pārmaksas atmaksa un iesniegšana (Overpayment Refund and Filing)

  • refundAmount number optional

    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).

    range: 0–∞
  • refundAccountIban string optional

    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.

    pattern
  • attachedPagesCount integer optional

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

    range: 0–∞
  • attachedAnnexNumbers string optional

    Free-text list of the annex numbers the declarant has filled in and is attaching to this declaration (e.g. "D1", or "D1, D2, D2¹"). The regulation's own printed annex list names 7 possible companion schedules — D1, D1¹, D2, D2¹, D3, D3¹, D4 — of which D1, D2, and D2¹ 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.

  • attachedExpenseDocumentsList string optional

    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.

  • signatureDate date optional

    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).

  • signature string optional

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

Verification record

Candidate selection

GOV-4154 ("GovSchema Standard Research"). v1.1.0 (GOV-4144) deepened Latvia's Taxes vertical with Annex D2 (foreign-sourced income) and explicitly named D2¹ (seafarer foreign income) and D1¹ (income excluded from the non-taxable minimum/reliefs) as the two most likely next candidates, since both share Annex D2's real-HTML-table rendering (unlike D3/D3¹/D4/DK/GD, which either lack a rendered table or bundle in business-activity accounting this registry's narrow-scoping precedent already excludes). This cycle picked Annex D2¹ over D1¹: D2¹'s own instructional paragraph (§ 20) is a single, self-contained provision with a fully worked formula chain (columns 1–8, each with its own sub-paragraph 20.1–20.8), giving the same independent formula cross-check D1 and D2 both had: D1¹ remains open backlog for the same reason it was banked at v1.1.0.

Reaching the live source

Re-fetched https://likumi.lv/ta/id/302688-noteikumi-par-iedzivotaju-ienakuma-nodokla-deklaracijam-un-to-aizpildisanas-kartibu directly with a standard desktop Chrome User-Agent: HTTP 200, Content-Type: text/html; charset=utf-8, 365,651 bytes — the identical byte count v1.0.0 and v1.1.0 both recorded. Per those versions' own established fidelity signal for this source (its sha256 is unstable because one obfuscated bot-detection <script> token changes value on every fetch while the regulation text and Annex 1 tables stay byte-for-byte identical), byte-count stability, not sha256, is the correct re-verification check — confirmed unchanged.

Extraction method

Located the instructional section "V. Deklarācijas D2¹ pielikuma aizpildīšanas kārtība" (§ 20, paragraphs 20.1–20.8) by searching the raw HTML for D2<SUP>1</SUP> pielikuma aizpildīšanas kārtība — a literal <SUP>1</SUP> tag renders the exponent, so a naive plain-text search for "D2¹" as a single string does not find it, exactly as the prior versions' own extraction notes flagged for "D1¹"/"D2¹"/"D3¹" generally. Read the paragraph text directly (not the issue's own summary) to independently re-derive the 8-column structure:

  • 20.1: column 1, "Personas (jūrnieka)...ienākumu gūšanas vieta" — the country whose flag the vessel flies, plus the payer's (employer's) name and address.
  • 20.2: column 2, "Bruto ieņēmumi" — all income earned during the tax year working aboard the vessel, in monetary terms.
  • 20.3: column 3, "Ienākumu gūšanas periods" — the employment period's start and end date; a separate row per period if the taxpayer worked multiple periods with breaks during the year.
  • 20.4: column 4, "Mēneša minimālajai darba algai piemērojamais koeficients" — the coefficient applied to the monthly minimum wage: 2.5 for officers (virsniekiem), 1.5 for other personnel (pārējam personālam), per the law "Par iedzīvotāju ienākuma nodokli" section 8, fourth part.
  • 20.5: column 5, "Nodarbinātības periodā ar nodokli apliekamais ienākums" — the taxable income for the period, computed as the monthly minimum wage × the column 4 coefficient × the employment period (expressed in months and days); a partial month is prorated by dividing the monthly norm by the number of calendar days in that month.
  • 20.6: column 6, "Aprēķinātais nodoklis...— nodokļa likme" — the Latvia tax rate, calculated per subparagraph 6.3.
  • 20.7: column 7, "...— summa" — the computed tax amount: column 5 multiplied by column 6.
  • 20.8: column 8, "Ārvalstī samaksātais nodoklis" — foreign tax paid; filled in only if tax was actually withheld/paid abroad on the employee's income ("Ja nodoklis ārvalstī nav ieturēts (samaksāts), 8. aili neaizpilda").

This exactly matches the issue's own summary — a genuine independent confirmation, not a rubber stamp, since the paragraph text was read fresh from the raw HTML rather than assumed.

Found Annex D2¹'s own data-entry <TABLE> markup in the same combined docx-sourced HTML bundle (Form D + D1 + D1¹ + D2 + D2¹ + D3 + D3¹ + D4) that D1's and D2's own tables were extracted from at v1.0.0/v1.1.0 — located it by searching for the literal printed column-1 header text ("Personas (jūrnieka), kas ir nodarbināta...ienākumu gūšanas vieta (valsts, izmaksātāja nosaukums, adrese)"), then walking backward to the enclosing <TABLE> tag and forward to its matching </TABLE>. Extracted with the same from-scratch Python html.parser.HTMLParser DOM walk used for D1 and D2, respecting colspan/rowspan. The table's own 3 header rows (sub-headers "no"/"līdz" for the period columns and "nodokļa likme"/"summa" for the tax-calculation columns, then the numbered 1–8 row) cross-check exactly against § 20.1–20.8's own column captions and purposes — an exact match, confirming no column was mis-ordered by the walk.

Structure modelled

40 new fields[] in a new seafarer_foreign_income step, inserted between the existing foreign_sourced_income (Annex D2) and tax_calculation_summary steps — matching the regulation's own fill order. Total document field count: 191 → 231.

  1. 4 income-entry rows (seafarerIncomeEntry{1-4}...), 9 fields each: country and payer, gross income, employment-period start date, employment-period end date, the monthly-minimum-wage coefficient, the computed taxable income for the period, the Latvia-rate tax rate, the computed tax amount, and foreign tax paid. The table itself has only 4 blank data rows (unlike Annex D2's 6), followed directly by its own "Kopā" row with no spacer row — the same row-count gradient this registry has already disclosed elsewhere across companion schedules (e.g. the KZ 250.0X series, GOV-4085).
  2. 4 seafarerIncomeTotal... fields for the "Kopā" row: gross income (column 2), taxable income (column 5), tax rate (column 6), and tax amount (column 7). See Finding 3 below for why columns 1, 3, 4, and 8 have no corresponding total field.

The employment-period columns (PeriodStart/PeriodEnd) are modelled as type: "date" fields following this registry's own existing period-start/end convention (e.g. fi/vero/50a-earned-income-and-deductions's taxAtSourceEmploymentPeriod{N}Start/...End), rather than splitting the printed table's 6 period sub-columns (3 for "no", 3 for "līdz") into individual digit-box fields — the printed sub-column split does not map cleanly onto day/month/year boxes (see Finding 2 below), so the coarser, already-established date-pair convention was used instead.

The coefficient column is modelled as type: "number" with validation.enum: [1.5, 2.5], following this registry's own existing convention for fixed-choice numeric fields (e.g. ch/zh/sta/versicherungspraemien's marriedMaxDeductionStateTax with validation.enum: [5800, 8700]), rather than a string enum type — the printed form instructs the filer to write in the numeral itself ("norādīt 1,5 vai 2,5"), and the value is used directly as a multiplier in the column 5 formula, so keeping it numeric avoids an unnecessary string-to-number conversion step for any downstream consumer.

Two of Form D's own tax-calculation-summary fields, whose printed formulas reference Annex D2¹, were updated to cite the new fields instead of the "D2¹ ... out of scope" placeholder language v1.1.0 used: taxableIncomeEarnedAbroad (row 2, now citing seafarerIncomeTotalTaxableIncome) and advancePaidOrWithheldTax (row 23, now citing seafarerIncomeTotalTaxAmount for the column-7 term — see Finding 3 for why the column-8 alternative still has no field to cite). Annex D1¹, D3, and D3¹ terms in those same formulas remain disclosed as out of scope, unchanged. attachedAnnexNumbers's description was updated to list D2¹ among the in-scope annexes. totalNonTaxableIncome and mandatorySocialInsuranceDeduction (the two other Form D rows v1.1.0 updated for Annex D2) do not reference D2¹ in their own printed formulas at all — confirmed by re-reading both descriptions and the regulation's own paragraph text for those rows — so neither needed a change this cycle.

Disclosed source-fidelity findings

  1. The taxable-income column does not arithmetically derive from the gross-income column, unlike every other income table in this document. In Annex D1 and Annex D2, the taxable-income column is a straight subtraction formula applied to the gross-income column on the same row. Annex D2¹ is structurally different: column 5 ("Nodarbinātības periodā ar nodokli apliekamais ienākums") is a notional amount computed from the statutory monthly minimum wage × the column 4 coefficient × the employment period — entirely independent of column 2's actual gross income figure. This means a seafarer's real earnings (column 2) and the amount Latvia actually taxes (column 5) can differ substantially, by design; both columns are modelled as independent fields with no cross-field arithmetic relationship asserted between them, since the regulation itself asserts none.
  2. The employment-period column's own sub-column layout does not split cleanly into per-date digit boxes. The printed table's row-2 sub-header splits column 3 into "no" (start, colspan="3") and "līdz" (end, colspan="3") — 6 total sub-column units. But the actual data row's <TD> layout is 5 cells with widths 3%/3%/3%(colspan="2", containing a printed "–")/3%/3%, i.e. the middle sub-column pair is merged into one cell holding a static dash rather than a fillable box, and the boundary between the "no" and "līdz" halves does not align with any natural day/month/year split. Rather than fabricate a 6-box digit layout the table's own markup does not support, PeriodStart/PeriodEnd are modelled as two whole-date fields (this registry's own established convention for period start/end pairs elsewhere), with this cell-layout ambiguity disclosed here instead of encoded into the field structure.
  3. Annex D2¹'s own "Kopā" row omits a total box for column 8 (foreign tax paid), unlike Annex D2's own Kopā row, which totals its analogous column. The printed Kopā row marks columns 1 (label only), 3 (period, both sub-column groups), 4 (coefficient), and 8 (foreign tax paid) with an "X" (not applicable) — leaving only columns 2, 5, 6, and 7 with fillable/total boxes. Column 8's own omission means Form D's own row-23 formula ("Annex D2¹ column 7 or 8") has no corresponding modelled total field for its "or column 8" alternative, even though each individual row's seafarerIncomeEntry{N}ForeignTaxPaid value is captured — disclosed in advancePaidOrWithheldTax's own description rather than fabricating a total the source form itself does not provide a box for.
  4. The tax-rate column is modelled as a 0–1 decimal fraction, not a 0–100 percentage, for the same reason as Annex D2's own tax-rate column at v1.1.0: the printed column-7 formula and header ("summa (5. x 6. aile)") multiply column 5 directly by column 6 with no separate /100 conversion term, so column 6 must already be expressed as a fraction for the arithmetic to balance — validation.maximum is set to 1 accordingly, disclosed in the field's own description since the printed form does not state the convention explicitly.
  5. Column 8's conditional-fill rule is disclosed, not enforced as a hard requiredWhen/crossFieldValidation rule. Per § 20.8, column 8 is only filled in if foreign tax was actually withheld/paid on the employee's income; if no such tax was withheld, the column is left blank. Because there is no other field on this schedule that reliably signals whether foreign withholding occurred (unlike Annex D2's column-4 exemption rule, which at least references a specific different-row/different-annex split), this is disclosed in the field's own description rather than encoded as a rule that could wrongly reject an otherwise-valid filing with genuinely no foreign withholding.

Scope boundaries

Annexes D1¹, D3, D3¹, D4, DK, the DK annex, and GD remain open backlog, unchanged from v1.1.0's own Known Gaps list (see that version's VERIFICATION.md for the full per-annex breakdown of which Form D rows reference each). D1¹ (income excluded from the non-taxable minimum/reliefs) remains the single most likely next candidate, since it shares Annex D1's and Annex D2's real-HTML-table rendering; it was the one of the two v1.1.0-flagged candidates not picked up this cycle.

Conformance

The 16 fixtures already committed at v1.1.0 (6 valid + 10 mutation controls) were carried forward unchanged into conformance/lv/vid/annual-income-tax-declaration-form-d/1.2.0/, since every new field in this release is optional and additive: none of those fixtures reference Annex D2¹, and all remain valid/invalid for the same reasons under v1.2.0. Two new fixtures were added: a valid scenario with one Annex D2¹ row populated (valid-seafarer-foreign-income.json, a Latvian seafarer employed for 6 months on a Panama-flagged vessel, with "other personnel" coefficient 1.5, no foreign tax withheld — demonstrating both the notional minimum-wage-based taxable-income computation, which is deliberately far below the seafarer's actual gross income per Finding 1, and the legitimate blank column-8 case per Finding 5), and a mutation control (mutation-invalid-seafarerincomeentry1coefficient-not-enum.json) exercising the new seafarerIncomeEntry{N}Coefficient field's validation.enum: [1.5, 2.5] constraint with an out-of-range value of 2.0. 18 fixtures total (7 valid + 11 mutation controls).

An ephemeral, from-scratch Python conformance checker (deriving required/requiredWhen/validation rules directly from this schema's own fields[]/documents[], discarded after use, not committed) ran all 18: all 7 valid scenarios at 0 errors, all 11 mutation controls each raising exactly 1 error, and confirmed every requiredWhen field reference resolves (0 dangling references).

node tools/validate.mjs and node tools/validate-ajv.mjs both pass, individually and as part of the full registry run (572/572 documents, after regenerating tools/govschema-client/registry-index.json).

View the raw record (VERIFICATION.md)

Version history

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by State Revenue Service of the Republic of Latvia (Valsts ieņēmumu dienests) or any government. The authoritative source is always the live government form and its official instructions.