{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "lv/vid/capital-gains-income-declaration-dk-pielikums",
  "version": "1.0.0",
  "title": "Latvia Attachment to the Capital Gains Income Declaration DK (Transactions Begun but Not Completed Within One Tax Year)",
  "description": "The State Revenue Service's (Valsts ieņēmumu dienests, VID) attachment to the reporting-period declaration on capital gains income (\"Deklarācijas DK pielikums\"), titled \"Informācija par darījumiem, kas uzsākti, bet nav pabeigti vienā taksācijas gadā\" (Information on transactions begun but not completed within one tax year), filed 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), §§58-61. This pielikums is completed by a taxpayer who, within the tax year, began but did not complete one or more transactions with capital assets: a resident taxpayer lists all such transactions in Latvia or abroad, while a nonresident taxpayer lists only those from disposal of capital assets located in Latvia. Unlike lv/vid/capital-gains-income-declaration-dk itself (filed for the full tax year, per quarter, or per month by a nonresident), this pielikums is filed once a year, by 1 June of the year following the tax year (§59) — its own printed template accordingly carries no quarter/month reporting-period fields. It is a companion document to Declaration DK under the same Cabinet Regulation No. 662, but is its own top-level schema/track rather than a version of Declaration DK, per this registry's own standing scoping precedent (see lv/vid/capital-gains-income-declaration-dk v1.0.0's VERIFICATION.md, \"Out of scope\"): the regulation's own para. 3 lists Declaration DK, this pielikums, and the ienākuma precizēšanas deklarācija GD as three separate documents under the \"deklarācija par ienākumu no kapitāla pieauguma\" umbrella, and this pielikums is a genuinely distinct 6-column table (transaction start date, transaction type, counterparty identifier, counterparty name, nonresident-counterparty residence country, expected income year/month) with its own transaction-type footnote that includes a K (crypto-asset) code absent from Declaration DK's own footnote 1, and — unlike Declaration DK's footnote — no F or L transitional-provisions modifier codes.",
  "status": "draft",
  "jurisdiction": {
    "country": "LV",
    "level": "national"
  },
  "authority": {
    "name": "State Revenue Service of the Republic of Latvia (Valsts ieņēmumu dienests)",
    "abbreviation": "VID",
    "url": "https://www.vid.gov.lv"
  },
  "process": {
    "type": "filing",
    "language": "lv"
  },
  "source": {
    "url": "https://likumi.lv/ta/id/302688-noteikumi-par-iedzivotaju-ienakuma-nodokla-deklaracijam-un-to-aizpildisanas-kartibu",
    "retrievedAt": "2026-07-21",
    "documentRef": "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 3 (3. pielikums) template section titled \"Deklarācijas DK pielikums\" and Section VIII (§§58-61, Declaration DK pielikums completion instructions), as amended by Cabinet Regulation No. 615 of 21 October 2025, in force 2026-01-01."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-21",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-21",
    "notes": "GOV-4202 (\"GovSchema Standard Research\"). Re-fetched the same likumi.lv source already used for lv/vid/capital-gains-income-declaration-dk and lv/vid/annual-income-tax-declaration-form-d: HTTP 200, 365,651 bytes — byte-identical to every prior fetch across those documents' own versions. Per GOV-4169/GOV-4193's own finding, the DK pielikums is structurally distinct from Declaration DK (a separate document under regulation para. 3, not a Form-D-style numbered annex of it), so this cycle authors it as its own new top-level schema. Independently walked the raw HTML <TABLE> markup for the pielikums's own template (embedded within Annex 3, directly after Declaration DK's own signature block): a 2-field identification block (name, personal code — no tax-year field, since the pielikums is an annual-only filing per §59), a 6-column/2-blank-row transaction table (no Kopā/total row, unlike Declaration DK's own two tables), its own \"Papildu informācija\" free-text block (§61's deferred-income-day carve-out), and its own attestation + signature block (datums/paraksts/tālrunis), separate from Declaration DK's. Confirmed the disclosed pre-scouted finding: the pielikums's own transaction-type footnote reads \"N – ... A – ... C – ... J – ... M – ... K – ienākums no darījuma ar kriptoaktīviem. Ja tiek maksāta rokasnauda vai avanss, darījuma kodam pievieno kodu R.\" — six base codes (N/A/C/J/M/K, including K for crypto-assets, absent from Declaration DK's own footnote 1) plus only the R modifier, with no F or L transitional-provisions modifier codes that Declaration DK's own footnote 1 carries. A further genuine finding: column 3 (\"Darījuma partnera reģistrācijas numurs (fiziskajai personai – personas kods)\") is explicitly a union-typed field per §60.2 — a resident natural person's personas kods, a nonresident natural person's personas kods (if any) or date of birth, or a legal person's registration number — modelled as an unconstrained string rather than a fabricated single pattern, since the source itself prescribes three different formats depending on counterparty type."
  },
  "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": "Nodokļa maksātāja identifikācija (Taxpayer Identification)",
      "fields": [
        "applicantFullName",
        "applicantPersonalCode",
        "applicantPhoneNumber"
      ],
      "next": "transactions"
    },
    {
      "id": "transactions",
      "title": "Darījumi, kas uzsākti, bet nav pabeigti (Transactions Begun but Not Completed)",
      "fields": [
        "transactionEntry1StartDate",
        "transactionEntry1Type",
        "transactionEntry1CounterpartyIdNumber",
        "transactionEntry1CounterpartyName",
        "transactionEntry1CounterpartyResidenceCountry",
        "transactionEntry1ExpectedIncomeYearMonth",
        "transactionEntry2StartDate",
        "transactionEntry2Type",
        "transactionEntry2CounterpartyIdNumber",
        "transactionEntry2CounterpartyName",
        "transactionEntry2CounterpartyResidenceCountry",
        "transactionEntry2ExpectedIncomeYearMonth"
      ],
      "next": "additional_information"
    },
    {
      "id": "additional_information",
      "title": "Papildu informācija (Additional Information)",
      "fields": [
        "additionalInformationDeferredIncome"
      ],
      "next": "filing"
    },
    {
      "id": "filing",
      "title": "Iesniegšana (Filing)",
      "fields": [
        "signatureDate",
        "signature"
      ]
    }
  ],
  "fields": [
    {
      "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 same field as Declaration DK's and Form D's own applicantFullName.",
      "sourceRef": "Deklarācijas DK pielikums header, \"1. 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 — the same printed layout as Declaration DK's own applicantPersonalCode field.",
      "sourceRef": "Deklarācijas DK pielikums header, \"2. Personas kods\"",
      "validation": {
        "pattern": "^[0-9]{6}-[0-9]{5}$"
      }
    },
    {
      "name": "applicantPhoneNumber",
      "label": "Tālrunis",
      "type": "string",
      "required": false,
      "description": "The declarant's phone number, printed on the page-footer signature line \"(tālrunis)\" as a plain fill-in line, matching Declaration DK's own footer phone field.",
      "sourceRef": "Deklarācijas DK pielikums footer, \"(tālrunis)\"",
      "validation": {}
    },
    {
      "name": "transactionEntry1StartDate",
      "label": "Darījuma uzsākšanas diena",
      "type": "date",
      "required": false,
      "description": "The date of the earliest transaction element proving the transaction began within the tax year — which may be receipt of earnest money, signing of a contract of intent to dispose of the capital asset, an advance-equivalent payment, or transfer of risk (para 60.1).",
      "sourceRef": "Deklarācijas DK pielikums table, column 1, row 1; para 60.1",
      "validation": {}
    },
    {
      "name": "transactionEntry1Type",
      "label": "Darījuma veids*",
      "type": "string",
      "required": false,
      "description": "The transaction-type code, from the printed footnote codes: N (income from disposal of real estate), A (income from a transaction with shares or capital shares), C (income from a transaction with another type of capital asset), J (income from a mixed-type transaction with capital assets), M (income from exchange of shares or capital shares), K (income from a transaction with crypto-assets — a code this pielikums's own footnote carries that Declaration DK's own footnote 1 does not). Code R is appended if earnest money or an advance was paid. Unlike Declaration DK's own footnote 1, this pielikums's footnote has no F or L transitional-provisions modifier codes.",
      "sourceRef": "Deklarācijas DK pielikums table, column 2, row 1; para 60, footnote *",
      "validation": {
        "pattern": "^[NACJMK]R?$"
      }
    },
    {
      "name": "transactionEntry1CounterpartyIdNumber",
      "label": "Darījuma partnera reģistrācijas numurs (fiziskajai personai – personas kods)",
      "type": "string",
      "required": false,
      "description": "Identifying information about the transaction counterparty, whose format depends on counterparty type per para 60.2: for a resident natural person, their personas kods; for a nonresident natural person, their personas kods if they have one in their country of residence, or otherwise their year, month, and date of birth; for a legal person, their registration number. Modelled as an unconstrained string rather than a single fabricated pattern, since the source itself prescribes three different formats.",
      "sourceRef": "Deklarācijas DK pielikums table, column 3, row 1; para 60.2",
      "validation": {}
    },
    {
      "name": "transactionEntry1CounterpartyName",
      "label": "Darījuma partnera nosaukums (fiziskajai personai – vārds, uzvārds)",
      "type": "string",
      "required": false,
      "description": "The transaction counterparty's name (for a legal person) or given name and surname (for a natural person) (para 60.3).",
      "sourceRef": "Deklarācijas DK pielikums table, column 4, row 1; para 60.3",
      "validation": {}
    },
    {
      "name": "transactionEntry1CounterpartyResidenceCountry",
      "label": "Informācija par darījuma partneri – Latvijas Republikas nerezidentu",
      "type": "string",
      "required": false,
      "description": "The transaction counterparty's country of residence, filled only when the counterparty is a nonresident of the Republic of Latvia (para 60.4).",
      "sourceRef": "Deklarācijas DK pielikums table, column 5, row 1; para 60.4",
      "validation": {}
    },
    {
      "name": "transactionEntry1ExpectedIncomeYearMonth",
      "label": "Sagaidāmā ienākuma gūšanas gads, mēnesis",
      "type": "string",
      "required": false,
      "description": "The year and month the taxpayer expects to earn income in connection with the begun transaction, filled when payment is anticipated in tax years following the year the transaction began (para 60.5). Printed as a single undivided cell (not separate year/month boxes), modelled as one free-text field for that reason. Per para 61, this field is left blank instead — with the additionalInformationDeferredIncome block completed in its place — when the income-earning day is deferred to a still-unknown future tax period.",
      "sourceRef": "Deklarācijas DK pielikums table, column 6, row 1; para 60.5, 61",
      "validation": {}
    },
    {
      "name": "transactionEntry2StartDate",
      "label": "Darījuma uzsākšanas diena",
      "type": "date",
      "required": false,
      "description": "The date of the earliest transaction element proving the transaction began within the tax year — which may be receipt of earnest money, signing of a contract of intent to dispose of the capital asset, an advance-equivalent payment, or transfer of risk (para 60.1).",
      "sourceRef": "Deklarācijas DK pielikums table, column 1, row 2; para 60.1",
      "validation": {}
    },
    {
      "name": "transactionEntry2Type",
      "label": "Darījuma veids*",
      "type": "string",
      "required": false,
      "description": "The transaction-type code, from the printed footnote codes: N (income from disposal of real estate), A (income from a transaction with shares or capital shares), C (income from a transaction with another type of capital asset), J (income from a mixed-type transaction with capital assets), M (income from exchange of shares or capital shares), K (income from a transaction with crypto-assets — a code this pielikums's own footnote carries that Declaration DK's own footnote 1 does not). Code R is appended if earnest money or an advance was paid. Unlike Declaration DK's own footnote 1, this pielikums's footnote has no F or L transitional-provisions modifier codes.",
      "sourceRef": "Deklarācijas DK pielikums table, column 2, row 2; para 60, footnote *",
      "validation": {
        "pattern": "^[NACJMK]R?$"
      }
    },
    {
      "name": "transactionEntry2CounterpartyIdNumber",
      "label": "Darījuma partnera reģistrācijas numurs (fiziskajai personai – personas kods)",
      "type": "string",
      "required": false,
      "description": "Identifying information about the transaction counterparty, whose format depends on counterparty type per para 60.2: for a resident natural person, their personas kods; for a nonresident natural person, their personas kods if they have one in their country of residence, or otherwise their year, month, and date of birth; for a legal person, their registration number. Modelled as an unconstrained string rather than a single fabricated pattern, since the source itself prescribes three different formats.",
      "sourceRef": "Deklarācijas DK pielikums table, column 3, row 2; para 60.2",
      "validation": {}
    },
    {
      "name": "transactionEntry2CounterpartyName",
      "label": "Darījuma partnera nosaukums (fiziskajai personai – vārds, uzvārds)",
      "type": "string",
      "required": false,
      "description": "The transaction counterparty's name (for a legal person) or given name and surname (for a natural person) (para 60.3).",
      "sourceRef": "Deklarācijas DK pielikums table, column 4, row 2; para 60.3",
      "validation": {}
    },
    {
      "name": "transactionEntry2CounterpartyResidenceCountry",
      "label": "Informācija par darījuma partneri – Latvijas Republikas nerezidentu",
      "type": "string",
      "required": false,
      "description": "The transaction counterparty's country of residence, filled only when the counterparty is a nonresident of the Republic of Latvia (para 60.4).",
      "sourceRef": "Deklarācijas DK pielikums table, column 5, row 2; para 60.4",
      "validation": {}
    },
    {
      "name": "transactionEntry2ExpectedIncomeYearMonth",
      "label": "Sagaidāmā ienākuma gūšanas gads, mēnesis",
      "type": "string",
      "required": false,
      "description": "The year and month the taxpayer expects to earn income in connection with the begun transaction, filled when payment is anticipated in tax years following the year the transaction began (para 60.5). Printed as a single undivided cell (not separate year/month boxes), modelled as one free-text field for that reason. Per para 61, this field is left blank instead — with the additionalInformationDeferredIncome block completed in its place — when the income-earning day is deferred to a still-unknown future tax period.",
      "sourceRef": "Deklarācijas DK pielikums table, column 6, row 2; para 60.5, 61",
      "validation": {}
    },
    {
      "name": "additionalInformationDeferredIncome",
      "label": "Papildu informācija",
      "type": "string",
      "required": false,
      "description": "Free-text block completed, in place of the \"expected income year, month\" column, when a capital-asset transaction (including a share/capital-share exchange for other shares/capital shares without other consideration) was performed but the capital-gains income-earning day is deferred to a still-unknown future tax period. States the type of capital asset transacted, its acquisition value, and the type and value of the transaction performed (para 61). Applies at the declaration level rather than to a single named row, so it is not tied to a specific transactionEntry{N} field by this schema.",
      "sourceRef": "Deklarācijas DK pielikums, \"Papildu informācija\" block; para 61",
      "validation": {}
    },
    {
      "name": "signatureDate",
      "label": "(datums)",
      "type": "date",
      "required": false,
      "description": "The signature date. The regulation's own note to Annex 3 states the \"date\" and \"signature\" particulars are not filled in if the electronic document is prepared per the regulations on electronic-document design — modelled required: false for that reason, matching Declaration DK's own signatureDate field.",
      "sourceRef": "Deklarācijas DK pielikums footer, \"(datums)\"; Annex 3 note",
      "validation": {}
    },
    {
      "name": "signature",
      "label": "(nodokļa maksātāja paraksts)",
      "type": "string",
      "required": false,
      "description": "The taxpayer's signature. See signatureDate for the e-signature carve-out.",
      "sourceRef": "Deklarācijas DK pielikums footer, \"(nodokļa maksātāja paraksts)\"; Annex 3 note",
      "validation": {}
    }
  ],
  "documents": [
    {
      "id": "completenessAttestation",
      "label": "Attestation that the declared information is complete and correct",
      "category": "attestation",
      "required": true,
      "belongsTo": "applicant",
      "statement": "Apstiprinu, ka pielikumā sniegtā informācija ir pilnīga un pareiza.",
      "sourceRef": "Deklarācijas DK pielikums, closing attestation line"
    }
  ]
}