# Verification record — `md/sfs/cet18-individual-income-tax-declaration` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-15` ## Why this schema and why now (GOV-3180) GOV-3180 is a pre-scouted, ready-to-author candidate delegated from GOV-3157 (Moldova's DMV vertical opener, `md/asp/vehicle-registration`, now merged). This document opens Moldova's Taxes vertical, bringing Moldova to 3 of 6 verticals (following DMV via `md/asp/vehicle-registration`, GOV-3157, and Business Formation via `md/asp/cerere-inregistrare-intreprinzator-individual`, GOV-3115). The candidate was re-verified from scratch rather than trusting the prior cycle's disclosed note. ## Sources examined - **Document `(id, version)`:** `md/sfs/cet18-individual-income-tax-declaration` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** State Tax Service (Serviciul Fiscal de Stat, "SFS"). - **Primary source:** - Form file: — the `www.` subdomain is required; the bare `sfs.md` host is WAF-gated/403s, consistent with the prior cycle's note. Independently re-fetched this cycle via plain `curl`: **HTTP 200**, content-type `application/pdf`, **492,863 bytes**, sha256 `5b502e0ddd70e2e942d456ad45bac8f51a1f714c7f3eaaef85141d48346d2bd9`. A genuine native-text-layer PDF (not scanned), 4 pages. - Corroborating sources: a web search independently returned `sfs.md/ro/pagina/cet18` ("Prezentarea Declarației cu privire la impozitul pe venit (CET18)"), `sfs.md/ro/formular/persoane_fizice`, the Ministry of Finance's own CET18 completion guide (`mf.gov.md`), and the SFS news item "SFS pune la dispoziția persoanelor fizice-cetățeni o gamă largă de soluții pentru a depune Declarația CET18" — all confirming CET18 is the current, live individual income-tax declaration, filed annually by April 30 for the preceding fiscal year, and confirming the 2%-style percentage tax designation (modeled here as Section M) and the 360,000-lei annual taxable-income filing threshold. `WebFetch` against `sfs.md/ro/pagina/cet18` itself confirmed the page title names the form verbatim but the page body is JS-rendered and did not yield further plain-text detail — not needed, since the direct PDF fetch and the web search corroboration are independently sufficient. - Text extracted with `pdfjs-dist` (3.11.174, `legacy/build/pdf.js`, CommonJS entry point — the package ships no `.mjs`/ESM build under `legacy/build`) with y-coordinate-based line reconstruction. All 4 pages rendered to PNG at 3x scale via `node-canvas` for grid/layout confirmation; a number of embedded-font glyphs (Romanian diacritics in particular) failed to render as paths in this environment (logged as `getPathGenerator` warnings), dropping some words from the rendered image — the raw `pdfjs-dist` **text** extraction, unaffected by this, is the basis for every field's label/description, with the rendered image used only to confirm grid/row/column structure and blank-line counts, not to re-derive text content. - The rendered grid confirmed three bounded repeating structures whose row counts are not obvious from a plain-text read alone: **Table 1** ("Tabelul nr.1", the E3-E7 expense-substantiation schedule) prints **exactly 3** blank rows under its 8-column header (column 1 being a non-data row-number column); **Section K** (capital gain/loss computation) prints **exactly 5** numbered rows (1-5) plus a "Total" row under its 7-column (K1-K7) header. Both are modeled as disclosed-bounded repeating groups (`table1Row{1..3}`, `capitalRow{1..5}`) — a taxpayer with more substantiated entries than the form provides rows for has no further row on this document, consistent with this registry's established bounded- repeating-group technique (e.g. TZ/DK/FI entrant/child-N patterns). - Section K's own closed code legends (page 4) were read directly: capital-asset-type codes `MT` (Mijloc de transport/vehicle), `TR` (Teren/land), `OB` (Obligațiuni/bonds), `AT` (Acțiuni/shares), `ALT` (Alte imobile/other real estate), `CP` (Cotă-parte/share-quota), `AAC` (Alte active de capital/other capital assets); disposition-type codes `VIN` (vânzare-cumpărare/sale-purchase), `DON` (donație/donation), `SCH` (schimb/exchange), `AMS` (alt mod de înstrăinare/other disposition method) — both closed sets, modeled as `enum` validation on `capitalRow{N}AssetCode`/`capitalRow{N}DispositionCode` rather than free text. - Two source formula artifacts are disclosed rather than silently corrected: item D7's own printed total-exemptions formula, "(D1 sau D2) + D4 + (D5+D6)", excludes D3 (the base, non-increased spousal exemption) even though D3 is a distinct, separately-labeled line directly preceding D4 — reproduced exactly as printed in `d7TotalExemptions`'s own `description`. Item H8 (dividend income) is printed as its own line directly after the H7 subtotal rather than folded into H1-H6 — also reproduced as printed, disclosed in `h8DividendIncome`'s own `description`. - The raw `pdfjs-dist` text-extraction reading order interleaved Section K's own table between item H6 and the H7/H8 lines (a PDF content-stream paint-order artifact, not a logical ordering claim); the schema instead groups fields by their own printed section number (Section 2: C/D/E/F/Table 1; Section 3: H/J; Section 4: K; Section 5: M), which is how a human reader of the rendered page would group them. ## Scope decisions 1. **Modeled in full:** Section 1 (General Information — taxpayer category, citizenship, identity, domicile, own/spouse/dependents' fiscal codes, contact details); Section 2 (resident individual's computation — items C, D, E, Table 1, F); Section 3 (non-resident individual's computation — items H, J); Section 4 (item K's capital gain/loss schedule, shared by both Section 2's C2 and Section 3's H3 via K8); Section 5 (item M's optional percentage tax designation); and the closing declaration, modeled as a `documents[]` attestation entry. 2. **Out of scope:** the form's own back-office intake stub (the tax official's stamp and signature acknowledging receipt of the declaration) — staff-completed data the taxpayer never supplies, consistent with this registry's established exclusion of similar office-only blocks. 3. **Items C/D/E/F (Section 2) and H/J (Section 3) are modeled `required: false`.** This is a single whole-of-form declaration covering both resident and non-resident computations; `taxpayerCategory` (item A) determines which of the two applies to a given filer, but the form gives no indication that the non-applicable section's lines must be entered as zero. This mirrors the established treatment of TZ's ITX201 and DO's IR-2 whole-of-form tax returns in this registry. 4. **`citizenship` is the only field modeled with `requiredWhen`** (gated on `taxpayerCategory` being A4 or A5) rather than left unconditionally optional like the rest of Section 2/3/4: the source form prints this exact blank line twice, directly beneath both of the two foreign- citizen checkboxes, making its conditional applicability an explicit, printed feature of the form itself (not an inferred convenience). 5. **`table1Row{N}ExpenseCode` is modeled as a closed `enum` (`E3`-`E7`)**, since the table's own header text names exactly that closed range ("conform codurilor E3 – E7"). **`table1Row{N}SupportingDocumentType` is modeled as free `string`**, since the column header itself gives an open-ended, non-exhaustive example list ("contractul, factura fiscală, extrasul din contul bancar, **etc.**"). 6. **`validation.minimum: 0` is applied to every direct-entry amount field whose own label cannot logically be negative** (all C/H income and tax-withheld columns, D/E exemption/deduction amounts, Table 1/K row amounts); it is withheld from every field whose own printed formula can subtract to a negative result (`f1TaxableIncomeBeforeDonation`, `f4TaxableIncome`, `f6TaxReflectedInPersonalFile`, `j2TaxReflectedInPersonalFile`, `taxableCapitalGain`) — the same disclosed departure already established elsewhere in this registry (e.g. Dominican Republic's IR-2, GOV-3114; Tanzania's ITX201, GOV-3159). `f9TaxOverpaid`/`j5TaxOverpaid` keep `minimum: 0` since the form's own text states they are "entered without their sign" (i.e. always a non-negative magnitude), unlike the signed intermediate figures they are derived from. 7. **`dependentsFiscalCodes` (item B6) is modeled as a single comma-separated `string` field, not six discrete fields.** The source form itself prints up to six blank slots as one running, comma-punctuated list rather than six independently labeled fields; modeling it as a single field mirrors the source's own grouping. 8. **Every numbered item was checked for an asterisk or similar requiredness marking; only item B7 (contact details) carries one** — the form's own footnote ("Necompletarea poziției B7 nu va genera aplicarea sancțiunilor... din Codul fiscal") explicitly states that omitting B7 triggers no sanction, the basis for modeling `phoneNumber`/`emailAddress`/`fiscalMessageDissemination` as optional. No other item on this form carries a similar marking. ## Conformance fixtures (Phase 3) 8 fixtures committed under `conformance/md/sfs/cet18-individual-income-tax-declaration/1.0.0/`: 2 valid scenarios plus 6 mutation-control fixtures. All 8 were run against a from-scratch, ephemeral field-by-field conformance checker (derived directly from this schema's own `fields[]`/`documents[]`/`required`/`requiredWhen`/`validation` rules, including `requiredWhen` condition evaluation; not committed to the repo) before being finalized: - `valid-resident-employment-only-refund.json` (a resident individual, category A1, with employment income only, filing a simple return that nets to a refund position via `f9TaxOverpaid`) — **0 errors**. - `valid-nonresident-with-capital-gain-and-percentage-designation.json` (a non-resident individual, category A4, with salary and a single land-sale capital gain reported through Section K row 1, plus the optional Section M percentage designation) — **0 errors**. - `mutation-control-missing-required-field.json` (drops `lastName`) — **exactly 1 error**. - `mutation-control-invalid-date-format.json` (sets `declarationSubmissionDate` to `15/04/2026`, not ISO 8601) — **exactly 1 error**. - `mutation-control-invalid-taxpayer-category-enum.json` (sets `taxpayerCategory` to `"RESIDENT"`, not one of the form's own five checkbox codes) — **exactly 1 error**. - `mutation-control-invalid-email-pattern.json` (sets `emailAddress` to `"not-an-email"`) — **exactly 1 error**. - `mutation-control-invalid-capital-asset-code-enum.json` (sets `capitalRow1AssetCode` to `"XX"`, not in the page-4 asset-code legend) — **exactly 1 error**. - `mutation-control-missing-citizenship-when-required.json` (drops `citizenship` from the A4 non-resident fixture, testing the `requiredWhen` gate) — **exactly 1 error**. - `mutation-control-missing-declaration-attestation.json` (sets `documents.declarationOfAccuracy` to `false`) — **exactly 1 error**. ## Structural validation - `node tools/validate.mjs registry/md/sfs/cet18-individual-income-tax-declaration/1.0.0/schema.json` — **ok**. - `node tools/validate-ajv.mjs registry/md/sfs/cet18-individual-income-tax-declaration/1.0.0/schema.json` (ajv 2020-12 against `spec/v0.3`) — **ok**. - Full-registry re-run after adding this document: `node tools/validate.mjs` → **480/480** (up from 479/479 before this document); `node tools/validate-ajv.mjs` → **480/480**. - `node tools/verify-sources.mjs` — clean (no FAIL on this document's changed files). - `npm run build-index` re-run in `tools/govschema-client/` to regenerate `registry-index.json` with this document included. ## Maturity `structural-reference`: the source PDF's own printed structure — including both the resident and non-resident computation paths, the bounded Table 1 and Section K repeating schedules, and the closed asset/disposition code legends — is fully transcribed from the genuine, currently-served official form, but no live submission through any SFS filing channel was attempted. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Republic of Moldova or the Serviciul Fiscal de Stat.