{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "md/sfs/cet18-individual-income-tax-declaration",
  "version": "1.0.0",
  "title": "Moldova — SFS Form CET18, Individual's Declaration Regarding Income Tax (Declarația persoanei fizice cu privire la impozitul pe venit)",
  "description": "The State Tax Service's (Serviciul Fiscal de Stat, SFS) Form CET18, the annual individual income tax declaration, published as Annex 1 to Order of the Minister of Finance No. 150 of September 5, 2018. Filed by individuals not engaged in entrepreneurial activity who have a tax payment obligation, who elect to direct a percentage of their computed annual income tax to a designated beneficiary, or who are resident individuals that used the personal exemption and obtained annual taxable income above the statutory threshold; the statutory deadline is April 30 following the fiscal period declared. This opens Moldova's Taxes vertical (Moldova's third schema in this registry, following DMV via ASP's vehicle-registration request form, GOV-3157, and Business Formation via ASP's sole-proprietor registration form, GOV-3115; Moldova now stands at 3 of 6 verticals). This is a whole-of-form schema covering: Section 1 (General Information — taxpayer category, citizenship, identity, domicile, fiscal codes of the taxpayer/spouse/dependents, and contact details); Section 2 (the resident individual's tax computation — item C's personal-income table across salary, capital gain, foreign-source, investment, dividend, interest, and royalty income; item D's exemptions; item E's deductions, plus Table 1's bounded 3-row expense-substantiation schedule for deduction codes E3-E7; and item F's income-tax computation through the final payable/overpaid figures); Section 3 (the non-resident individual's parallel tax computation — item H's personal-income table and item J's income-tax computation); Section 4 (item K's bounded 5-row capital gain/loss schedule, referenced by both Section 2's and Section 3's own capital-gain lines via item K8, using the form's own closed asset-type and disposition-type code legends); Section 5 (the optional 2%-style percentage tax designation, item M); and the closing declaration/submission-date block, modeled as a documents[] attestation entry. Two genuine source-printed formula artifacts are disclosed rather than silently corrected: item D7's own total-exemptions formula, \"(D1 sau D2) + D4 + (D5+D6)\", excludes D3 (the base, non-increased spousal exemption); and item H8 (dividend income) is printed as its own line directly after the H7 subtotal rather than folded into H1-H6. Out of scope for this version, disclosed rather than silently omitted: the form's own back-office intake block (the tax official's stamp and signature acknowledging receipt), which is staff-completed data the taxpayer never supplies. This document describes the form only; it does not submit anything to the State Tax Service on a taxpayer's behalf, and does not imply endorsement by the Republic of Moldova or the Serviciul Fiscal de Stat. GovSchema is an independent, non-profit standards body.",
  "status": "draft",
  "jurisdiction": {
    "country": "MD",
    "level": "national"
  },
  "authority": {
    "name": "Serviciul Fiscal de Stat",
    "abbreviation": "SFS",
    "url": "https://www.sfs.md"
  },
  "process": {
    "type": "filing",
    "language": "ro-MD"
  },
  "source": {
    "url": "https://www.sfs.md/uploads/blank/226/document/forma-cet18pdf-69a1953b3177e0.49234558.pdf",
    "retrievedAt": "2026-07-15",
    "documentRef": "Form CET18, \"Declarația persoanei fizice cu privire la impozitul pe venit\" (Annex 1 to Order of the Minister of Finance No. 150 of September 5, 2018)"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-15",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-15",
    "notes": "GOV-3180, picked up as the pre-scouted, ready-to-author candidate delegated from GOV-3157 (Moldova's DMV vertical opener, md/asp/vehicle-registration). Re-verified from scratch rather than trusting the prior cycle's own note. Opens Moldova's Taxes vertical (Moldova's third schema in this registry, following DMV via md/asp/vehicle-registration, GOV-3157, and Business Formation via md/asp/cerere-inregistrare-intreprinzator-individual, GOV-3115; Moldova now stands at 3 of 6 verticals). Independently re-fetched directly from www.sfs.md (the www. subdomain is required; bare sfs.md is WAF-gated/403s): HTTP 200, content-type application/pdf, content-length 492,863 bytes, sha256 5b502e0ddd70e2e942d456ad45bac8f51a1f714c7f3eaaef85141d48346d2bd9. A genuine native-text-layer 4-page PDF, not scanned. Corroborated live via web search: sfs.md/ro/pagina/cet18, sfs.md/ro/formular/persoane_fizice, and a Ministry of Finance completion guide all confirm CET18 is the current, live individual income-tax declaration, filed annually by April 30, with a 2%-style percentage tax designation and a 360,000-lei annual-income filing threshold.\n\nText extracted with pdfjs-dist 3.11.174 (legacy/build/pdf.js CommonJS entry, no .mjs build available) with y-coordinate line reconstruction; all 4 pages also rendered to PNG at 3x scale via node-canvas to confirm grid/row/column structure (some embedded-font glyphs, mostly Romanian diacritics, failed to render as paths in this environment, dropping words from the rendered image only — the raw pdfjs-dist text extraction, unaffected, is the basis for every field's content). The rendered grid confirmed two bounded repeating structures whose row counts are not obvious from a plain-text read alone: Table 1 (the E3-E7 expense-substantiation schedule) prints exactly 3 blank rows under its 8-column header (column 1 a non-data row number); Section K (capital gain/loss computation) prints exactly 5 numbered rows plus a Total row under its 7-column (K1-K7) header. Both modeled as disclosed-bounded repeating groups (table1Row{1-3}<Column>, capitalRow{1-5}<Column>) consistent with this registry's established bounded-repeating-group technique. Section K's own page-4 legends were read directly and modeled as closed enums: capital-asset-type codes MT/TR/OB/AT/ALT/CP/AAC, disposition-type codes VIN/DON/SCH/AMS.\n\nTwo 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; and item H8 (dividend income) is printed as its own line directly after the H7 subtotal rather than folded into H1-H6 — both reproduced exactly as printed, disclosed in each field's own description. The raw text-extraction reading order interleaved Section K's table between item H6 and the H7/H8 lines (a PDF content-stream paint-order artifact); the schema instead groups fields by their own printed section number, matching how a human reader of the rendered page would group them.\n\nSection 1 (General Information: taxpayer category, citizenship, identity, domicile, own/spouse/dependents' fiscal codes, contact) is modeled required except where a field is a convenience/optional item disclosed per-field (domicile number/apartment, spouse/dependents' fiscal codes) or covered by the form's own B7 footnote (\"Necompletarea poziției B7 nu va genera aplicarea sancțiunilor... din Codul fiscal\", the only requiredness-marking footnote found anywhere on this form). citizenship is modeled with requiredWhen (gated on taxpayerCategory in [A4, A5]) since the source form itself prints this blank line directly beneath both foreign-citizen checkboxes. Items C/D/E/F (Section 2, resident computation) and H/J (Section 3, non-resident computation) are modeled required: false throughout: this is a single whole-of-form declaration covering both resident and non-resident computation paths, and the form gives no indication that the non-applicable section's lines must be entered as zero — mirroring the established treatment of TZ's ITX201 (GOV-3159) and DO's IR-2 in this registry. validation.minimum: 0 is applied to every direct-entry amount field whose own label cannot logically be negative; 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 (Dominican Republic's IR-2, GOV-3114; Tanzania's ITX201, GOV-3159).\n\n2 valid mock scenarios (a resident individual with employment income only netting to a refund position; a non-resident individual with salary and a single land-sale capital gain reported through Section K, plus the optional Section M percentage designation) plus 6 mutation-control fixtures (a missing statically-required field; an invalid date format; an invalid taxpayerCategory enum value; an invalid email pattern; an invalid Section K asset-code enum value; a missing citizenship field testing the requiredWhen gate; a false declarationOfAccuracy attestation) are committed under conformance/md/sfs/cet18-individual-income-tax-declaration/1.0.0/. An ephemeral, from-scratch conformance checker (deriving required/requiredWhen/pattern/enum rules directly from this schema's own fields[]/documents[], discarded after use, not committed) ran all 8: both valid scenarios at 0 errors, all 6 mutation controls each raising exactly 1 error. Validated clean with node tools/validate.mjs and node tools/validate-ajv.mjs (ajv 2020-12 against spec/v0.3), individually and as part of the full registry run (480/480). node tools/verify-sources.mjs clean on this document's changed files. npm run build-index re-run in tools/govschema-client/ to regenerate registry-index.json."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-15"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "fiscalPeriod",
      "label": "Fiscal Period",
      "type": "string",
      "required": true,
      "description": "The fiscal year this declaration covers, entered on the form's own title-block blank line.",
      "sourceRef": "Cover — \"Declarația persoanei fizice cu privire la impozitul pe venit pentru perioada fiscală ____\""
    },
    {
      "name": "taxpayerCategory",
      "label": "A. Category of Individual",
      "type": "enum",
      "required": true,
      "description": "The individual taxpayer's category, from a flat set of five checkboxes. A1-A3 and A5 are Moldovan citizens or foreign citizens resident in Moldova for tax purposes, whose income is computed in Section 2 (item C onward); A4 (foreign citizen non-resident/stateless) computes income in Section 3 (item H onward) instead.",
      "sourceRef": "Section A — \"Categoria persoanei fizice\": (A1) Cetățean al Republicii Moldova / (A2) Cetățean al Republicii Moldova care intenționează să-și schimbe domiciliul din Republica Moldova în altă țară / (A3) Alte categorii de persoane fizice / (A4) Cetățean străin nerezident al Republicii Moldova/apatrid / (A5) Cetățean străin rezident în scopuri fiscale al Republicii Moldova",
      "validation": {
        "enum": [
          "A1_MOLDOVAN_CITIZEN",
          "A2_MOLDOVAN_CITIZEN_CHANGING_DOMICILE",
          "A3_OTHER_CATEGORY",
          "A4_FOREIGN_NON_RESIDENT_OR_STATELESS",
          "A5_FOREIGN_RESIDENT_FOR_TAX_PURPOSES"
        ]
      }
    },
    {
      "name": "citizenship",
      "label": "Citizenship (Residence)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "taxpayerCategory",
        "in": [
          "A4_FOREIGN_NON_RESIDENT_OR_STATELESS",
          "A5_FOREIGN_RESIDENT_FOR_TAX_PURPOSES"
        ]
      },
      "description": "The taxpayer's foreign citizenship/residence. The source form prints this same blank line twice, once directly under option A4 (\"Cetățenia (rezidența)\") and again under option A5 (\"Cetățenia\") — modeled once, since both blanks capture the identical concept for whichever of the two foreign-citizen categories applies.",
      "sourceRef": "Section A — \"Cetățenia (rezidența)\" (under A4) / \"Cetățenia\" (under A5)"
    },
    {
      "name": "lastName",
      "label": "B1. Last Name",
      "type": "string",
      "required": true,
      "sourceRef": "Section B, item B1 — \"Numele\""
    },
    {
      "name": "firstName",
      "label": "B2. First Name",
      "type": "string",
      "required": true,
      "sourceRef": "Section B, item B2 — \"Prenumele\""
    },
    {
      "name": "domicileLocality",
      "label": "B3. Domicile/Residence — Locality",
      "type": "string",
      "required": true,
      "sourceRef": "Section B, item B3 — \"Domiciliul/Reședința\", \"Localitatea\""
    },
    {
      "name": "domicileStreet",
      "label": "B3. Domicile/Residence — Street",
      "type": "string",
      "required": true,
      "sourceRef": "Section B, item B3 — \"Strada\""
    },
    {
      "name": "domicileNumber",
      "label": "B3. Domicile/Residence — Number",
      "type": "string",
      "required": false,
      "description": "Modeled optional: not every address includes a distinct building number.",
      "sourceRef": "Section B, item B3 — \"Numărul\""
    },
    {
      "name": "domicileApartment",
      "label": "B3. Domicile/Residence — Apartment",
      "type": "string",
      "required": false,
      "description": "Modeled optional: not every address includes an apartment number.",
      "sourceRef": "Section B, item B3 — \"Apartamentul\""
    },
    {
      "name": "taxpayerFiscalCode",
      "label": "B4. Taxpayer's Fiscal Code",
      "type": "string",
      "required": true,
      "sourceRef": "Section B, item B4 — \"Codul fiscal\""
    },
    {
      "name": "spouseFiscalCode",
      "label": "B5. Spouse's Fiscal Code",
      "type": "string",
      "required": false,
      "description": "Modeled optional: not every taxpayer is married.",
      "sourceRef": "Section B, item B5 — \"Codul fiscal al soției (soțului)\""
    },
    {
      "name": "dependentsFiscalCodes",
      "label": "B6. Dependents' Fiscal Codes",
      "type": "string",
      "required": false,
      "description": "The fiscal codes of the taxpayer's dependents. The source form prints up to six blank slots arranged as a comma-separated list; modeled as a single comma-separated string field rather than six fixed slots, since the source itself groups them as one running list rather than six independently labeled fields.",
      "sourceRef": "Section B, item B6 — \"Codul fiscal al persoanelor întreținute\""
    },
    {
      "name": "phoneNumber",
      "label": "B7. Phone",
      "type": "string",
      "required": false,
      "description": "Modeled optional per this form's own footnote: \"Necompletarea poziției B7 nu va genera aplicarea sancțiunilor prevăzute în art.260 din Codul fiscal\" (not completing B7 will not trigger the sanctions in art.260 of the Fiscal Code).",
      "sourceRef": "Section B, item B7 — \"Date de contact: Telefon\""
    },
    {
      "name": "emailAddress",
      "label": "B7. E-mail",
      "type": "string",
      "required": false,
      "description": "Modeled optional, per the same B7 footnote as phoneNumber.",
      "sourceRef": "Section B, item B7 — \"E-mail\"",
      "validation": {
        "pattern": "^[^\\s@]+@[^\\s@]+\\.[^\\s@]+$"
      }
    },
    {
      "name": "fiscalMessageDissemination",
      "label": "B7. Consent to Fiscal Message Dissemination",
      "type": "boolean",
      "required": false,
      "description": "Whether the taxpayer consents to receiving fiscal-character messages via the contact details given above.",
      "sourceRef": "Section B, item B7 — \"Diseminarea mesajelor (cu caracter fiscal)\""
    },
    {
      "name": "c1SalaryIncome",
      "label": "C1. Salary Income — Gross Amount",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ REZIDENTĂ A REPUBLICII MOLDOVA\", Computation of the tax obligation for a resident individual), applicable when taxpayerCategory is A1/A2/A3/A5. Modeled optional: this is a whole-of-form declaration and not every resident taxpayer has income in every category.",
      "sourceRef": "Section C, item C1 — \"Veniturile sub formă de salariu\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c1SalaryTaxWithheld",
      "label": "C1. Salary Income — Tax Withheld at Source",
      "type": "number",
      "required": false,
      "sourceRef": "Section C, item C1, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c2CapitalGainIncome",
      "label": "C2. Capital Gain Income — Gross Amount",
      "type": "number",
      "required": false,
      "description": "Restates the taxable capital gain computed in item K8 (Section 4). Part of Section 2 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ REZIDENTĂ A REPUBLICII MOLDOVA\", Computation of the tax obligation for a resident individual), applicable when taxpayerCategory is A1/A2/A3/A5. Modeled optional: this is a whole-of-form declaration and not every resident taxpayer has income in every category.",
      "sourceRef": "Section C, item C2 — \"Venitul sub formă de creștere de capital (se reflectă indicatorul din pct.K8)\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c2CapitalGainTaxWithheld",
      "label": "C2. Capital Gain Income — Tax Withheld at Source",
      "type": "number",
      "required": false,
      "sourceRef": "Section C, item C2, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c3ForeignSourceIncome",
      "label": "C3. Income from Sources Outside Moldova (Total)",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ REZIDENTĂ A REPUBLICII MOLDOVA\", Computation of the tax obligation for a resident individual), applicable when taxpayerCategory is A1/A2/A3/A5. Modeled optional: this is a whole-of-form declaration and not every resident taxpayer has income in every category.",
      "sourceRef": "Section C, item C3 — \"Venitul obținut din surse aflate în afara Republicii Moldova (total)\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c3ForeignSourceTaxWithheld",
      "label": "C3. Income from Sources Outside Moldova — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section C, item C3, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c31InvestmentIncome",
      "label": "C3.1. Investment Income (Total, of C3)",
      "type": "number",
      "required": false,
      "description": "Sub-item of C3. Part of Section 2 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ REZIDENTĂ A REPUBLICII MOLDOVA\", Computation of the tax obligation for a resident individual), applicable when taxpayerCategory is A1/A2/A3/A5. Modeled optional: this is a whole-of-form declaration and not every resident taxpayer has income in every category.",
      "sourceRef": "Section C, item C3.1 — \"venitul din investiții (total)\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c31InvestmentTaxWithheld",
      "label": "C3.1. Investment Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section C, item C3.1, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c311DividendIncome",
      "label": "C3.1.1. Dividend Income (of C3.1)",
      "type": "number",
      "required": false,
      "description": "Sub-item of C3.1. Part of Section 2 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ REZIDENTĂ A REPUBLICII MOLDOVA\", Computation of the tax obligation for a resident individual), applicable when taxpayerCategory is A1/A2/A3/A5. Modeled optional: this is a whole-of-form declaration and not every resident taxpayer has income in every category.",
      "sourceRef": "Section C, item C3.1.1 — \"venitul sub formă de dividende\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c311DividendTaxWithheld",
      "label": "C3.1.1. Dividend Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section C, item C3.1.1, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c32FinancialIncome",
      "label": "C3.2. Financial Income (Total, of C3)",
      "type": "number",
      "required": false,
      "description": "Sub-item of C3. Part of Section 2 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ REZIDENTĂ A REPUBLICII MOLDOVA\", Computation of the tax obligation for a resident individual), applicable when taxpayerCategory is A1/A2/A3/A5. Modeled optional: this is a whole-of-form declaration and not every resident taxpayer has income in every category.",
      "sourceRef": "Section C, item C3.2 — \"venitul financiar (total)\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c32FinancialTaxWithheld",
      "label": "C3.2. Financial Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section C, item C3.2, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c321InterestIncome",
      "label": "C3.2.1. Interest Income (of C3.2)",
      "type": "number",
      "required": false,
      "description": "Sub-item of C3.2. Part of Section 2 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ REZIDENTĂ A REPUBLICII MOLDOVA\", Computation of the tax obligation for a resident individual), applicable when taxpayerCategory is A1/A2/A3/A5. Modeled optional: this is a whole-of-form declaration and not every resident taxpayer has income in every category.",
      "sourceRef": "Section C, item C3.2.1 — \"venitul sub formă de dobîndă\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c321InterestTaxWithheld",
      "label": "C3.2.1. Interest Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section C, item C3.2.1, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c322RoyaltyIncome",
      "label": "C3.2.2. Royalty Income (of C3.2)",
      "type": "number",
      "required": false,
      "description": "Sub-item of C3.2. Part of Section 2 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ REZIDENTĂ A REPUBLICII MOLDOVA\", Computation of the tax obligation for a resident individual), applicable when taxpayerCategory is A1/A2/A3/A5. Modeled optional: this is a whole-of-form declaration and not every resident taxpayer has income in every category.",
      "sourceRef": "Section C, item C3.2.2 — \"venitul sub formă de royalty (redevență)\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c322RoyaltyTaxWithheld",
      "label": "C3.2.2. Royalty Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section C, item C3.2.2, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c4OtherTaxableIncome",
      "label": "C4. Other Taxable Income",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ REZIDENTĂ A REPUBLICII MOLDOVA\", Computation of the tax obligation for a resident individual), applicable when taxpayerCategory is A1/A2/A3/A5. Modeled optional: this is a whole-of-form declaration and not every resident taxpayer has income in every category.",
      "sourceRef": "Section C, item C4 — \"Alte venituri impozabile\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c4OtherTaxWithheld",
      "label": "C4. Other Taxable Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section C, item C4, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c5TotalIncome",
      "label": "C5. Total Income (C1+C2+C3+C4)",
      "type": "number",
      "required": false,
      "description": "The form's own printed formula: sum of C1+C2+C3+C4 (the top-level rows only; the C3.1/C3.1.1/C3.2/C3.2.1/C3.2.2 sub-items are already folded into C3 and not added again).",
      "sourceRef": "Section C, item C5 — \"Total (C1+C2+C3+C4)\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "c5TotalTaxWithheld",
      "label": "C5. Total Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section C, item C5, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "d1PersonalExemption",
      "label": "D1. Personal Exemption",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: exemptions apply only where the taxpayer is eligible and elects to claim them.",
      "sourceRef": "Section D, item D1 — \"Scutirea personală (art. 33 alin.(1) din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "d2IncreasedPersonalExemption",
      "label": "D2. Increased Personal Exemption",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: exemptions apply only where the taxpayer is eligible and elects to claim them.",
      "sourceRef": "Section D, item D2 — \"Scutirea personală majorată (art.33 alin.(2) din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "d3SpousalExemption",
      "label": "D3. Spousal Exemption",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: exemptions apply only where the taxpayer is eligible and elects to claim them.",
      "sourceRef": "Section D, item D3 — \"Scutirea utilizată pentru soț/soție (art.34 alin.(1) din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "d4IncreasedSpousalExemption",
      "label": "D4. Increased Spousal Exemption",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: exemptions apply only where the taxpayer is eligible and elects to claim them.",
      "sourceRef": "Section D, item D4 — \"Scutirea utilizată pentru soț/soție majorată (art.34 alin.(2) din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "d5DependentsExemption",
      "label": "D5. Dependents' Exemption",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: exemptions apply only where the taxpayer is eligible and elects to claim them.",
      "sourceRef": "Section D, item D5 — \"Scutirile pentru persoanele întreținute (art.35 din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "d6DisabledDependentsExemption",
      "label": "D6. Disabled Dependents' Exemption",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: exemptions apply only where the taxpayer is eligible and elects to claim them.",
      "sourceRef": "Section D, item D6 — \"Scutirile pentru persoanele întreținute cu dizabilități în urma unei afecțiuni congenitale sau din copilărie, persoanele cu dizabilități severe și accentuate (art.35 din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "d7TotalExemptions",
      "label": "D7. Total Exemptions",
      "type": "number",
      "required": false,
      "description": "The form's own printed formula: (D1 or D2) + D4 + (D5+D6) — notably excluding D3 (the base, non-increased spousal exemption) from this total, exactly as printed on the form; a genuine source artifact, reproduced rather than corrected.",
      "sourceRef": "Section D, item D7 — \"Total scutiri ((D1 sau D2) + D4 + (D5+D6))\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "e1MandatoryHealthInsurance",
      "label": "E1. Mandatory Health Insurance Premiums",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: deductions apply only where the taxpayer incurred the underlying qualifying expense.",
      "sourceRef": "Section E, item E1 — \"Primele de asigurare obligatorie de asistență medicală (art.352 alin.(1) din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "e2FixedSocialInsuranceContributions",
      "label": "E2. Fixed-Sum Individually-Paid Social Insurance Contributions",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: deductions apply only where the taxpayer incurred the underlying qualifying expense.",
      "sourceRef": "Section E, item E2 — \"Contribuțiile de asigurări sociale stabilite în sumă fixă și achitate în mod individual (art.352 alin.(2) din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "e3VoluntaryHealthInsurance",
      "label": "E3. Voluntary Health Insurance Premiums",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: deductions apply only where the taxpayer incurred the underlying qualifying expense.",
      "sourceRef": "Section E, item E3 — \"Primele de asigurare facultativă de asistenţă medicală (art.352 alin.(3) din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "e4SingleProviderMedicalServices",
      "label": "E4. Amount Paid for Medical Services from a Single Provider",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: deductions apply only where the taxpayer incurred the underlying qualifying expense.",
      "sourceRef": "Section E, item E4 — \"Suma achitată pentru contractarea serviciilor medicale de la un singur furnizor al acestor servicii (art.352 alin.(3) din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "e5LifeHealthFireInsurancePremiums",
      "label": "E5. Life/Health/Fire and Other Calamity Insurance Premiums",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: deductions apply only where the taxpayer incurred the underlying qualifying expense.",
      "sourceRef": "Section E, item E5 — \"Primele de asigurare în baza contractului de asigurare încheiat în temeiul claselor de asigurări de viaţă, asigurări de sănătate, asigurări de incendiu şi de alte calamităţi naturale (art.352 alin.(4) din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "e6FirstHomeMortgageInterest",
      "label": "E6. Interest Paid on a First-Home Purchase Credit Contract",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: deductions apply only where the taxpayer incurred the underlying qualifying expense. Excludes interest paid under a state-program credit contract, per the form's own text.",
      "sourceRef": "Section E, item E6 — \"Suma achitată sub formă de dobânzi în cazul procurării primei locuințe în baza contractului de credit, altul decât cel contractat prin programele de stat (art.352 alin.(5) din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "e7DependentsEducationExpenses",
      "label": "E7. Education Expenses for Dependent Children",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: deductions apply only where the taxpayer incurred the underlying qualifying expense.",
      "sourceRef": "Section E, item E7 — \"Suma achitată pentru învăţământul persoanelor întreţinute copii oferit de instituţiile de învăţământ prevăzute la art.15 din Codul educaţiei nr.152/2014 (art.352 alin.(6) din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "e8OtherDeductions",
      "label": "E8. Other Deductions",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation). Modeled optional: deductions apply only where the taxpayer incurred the underlying qualifying expense.",
      "sourceRef": "Section E, item E8 — \"Alte deduceri\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "e9TotalDeductions",
      "label": "E9. Total Deductions (E1+E2+E3+E4+E5+E6+E7+E8)",
      "type": "number",
      "required": false,
      "description": "The form's own printed formula: sum of E1 through E8.",
      "sourceRef": "Section E, item E9 — \"Total deduceri (E1+E2+E3+ E4+ E5+ E6+E7+E8)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalExemptionsAndDeductions",
      "label": "Total Exemptions and Deductions (D7+E9)",
      "type": "number",
      "required": false,
      "description": "The form's own printed formula: D7 + E9.",
      "sourceRef": "Section E — \"Suma totală a scutirilor şi deducerilor (D7+E9)\", labeled DE",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "f1TaxableIncomeBeforeDonation",
      "label": "F1. Taxable Income Before Charitable Donation Determination",
      "type": "number",
      "required": false,
      "description": "The form's own printed formula: C5 (gross income, tax-withheld column) − DE (total exemptions and deductions). Part of Section 2 (resident individual computation).",
      "sourceRef": "Section F, item F1 — \"Venitul impozabil pînă la constatarea sumei donaţiilor mijloacelor băneşti în scopuri fiscale (C5 col.3 – DE)\""
    },
    {
      "name": "f2DonationAmount",
      "label": "F2. Charitable Monetary Donation Made",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation).",
      "sourceRef": "Section F, item F2 — \"Suma donaţiei mijloacelor băneşti efectuate (conform art.21 din Codul fiscal)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "f3DonationIncomeDetermination",
      "label": "F3. Determination of Donation Income for Tax Purposes",
      "type": "number",
      "required": false,
      "description": "The form's own printed formula: the positive value, if any, of F2 minus total income obtained during the fiscal period. Part of Section 2 (resident individual computation).",
      "sourceRef": "Section F, item F3 — \"Constatarea veniturilor sub formă de donaţie a mijloacelor băneşti în scopuri fiscale (se indică valoarea pozitivă obţinută din diferenţa (F2-Venitul total obținut pe parcursul perioadei fiscale))\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "f4TaxableIncome",
      "label": "F4. Taxable Income (F1+F3)",
      "type": "number",
      "required": false,
      "description": "The form's own printed formula: F1 + F3. Part of Section 2 (resident individual computation).",
      "sourceRef": "Section F, item F4 — \"Venitul impozabil (F1+F3)\""
    },
    {
      "name": "f5IncomeTaxComputed",
      "label": "F5. Income Tax per Applicable Rates",
      "type": "number",
      "required": false,
      "description": "Computed by applying the resident individual income tax rate in force for the declared period (art.15 of the Fiscal Code) to F4. Part of Section 2 (resident individual computation).",
      "sourceRef": "Section F, item F5 — \"Impozitul pe venit conform cotelor în vigoare pe perioada declarată pentru persoanele fizice rezidente (se determină din venitul impozabil F4) (cota stabilită în art.15 din Codul fiscal x F4)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "f6TaxReflectedInPersonalFile",
      "label": "F6. Tax Amount to Reflect in Taxpayer's Personal File (F5−C5 col.4)",
      "type": "number",
      "required": false,
      "description": "The form's own printed formula: F5 minus C5's tax-withheld-at-source column. Part of Section 2 (resident individual computation).",
      "sourceRef": "Section F, item F6 — \"Suma impozitului pe venit pasibil reflectării în fişa personală a contribuabilului (F5 – C 5 col.4)\""
    },
    {
      "name": "f7TaxPaidIndependently",
      "label": "F7. Income Tax Self-Paid During the Declared Period",
      "type": "number",
      "required": false,
      "description": "Part of Section 2 (resident individual computation).",
      "sourceRef": "Section F, item F7 — \"Suma impozitului pe venit achitat de sine stătător în perioada declarată\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "f8TaxPayable",
      "label": "F8. Income Tax Payable (F6−F7, if Positive)",
      "type": "number",
      "required": false,
      "description": "Completed only when F6 − F7 is positive. Part of Section 2 (resident individual computation).",
      "sourceRef": "Section F, item F8 — \"Impozitul pe venit spre plată (se completează în cazul în care rezultatul diferenţei este pozitiv) (F6 - F7)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "f9TaxOverpaid",
      "label": "F9. Income Tax Overpaid/Over-Withheld (F6−F7, if Negative)",
      "type": "number",
      "required": false,
      "description": "Completed only when F6 − F7 is negative; entered without its sign. Part of Section 2 (resident individual computation).",
      "sourceRef": "Section F, item F9 — \"Impozitul pe venit achitat/reţinut în plus (se completează în cazul în care rezultatul diferenţei este negativ, fără indicarea semnului) (F6-F7)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "table1Row1ExpenseCode",
      "label": "Table 1, Row 1 — Expense Code (E3-E7)",
      "type": "enum",
      "required": false,
      "description": "Row 1 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 1, column 2",
      "validation": {
        "enum": [
          "E3",
          "E4",
          "E5",
          "E6",
          "E7"
        ]
      }
    },
    {
      "name": "table1Row1SupportingDocumentType",
      "label": "Table 1, Row 1 — Supporting Document Type",
      "type": "string",
      "required": false,
      "description": "Row 1 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 1, column 3"
    },
    {
      "name": "table1Row1DocumentNumber",
      "label": "Table 1, Row 1 — Document Number",
      "type": "string",
      "required": false,
      "description": "Row 1 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 1, column 4"
    },
    {
      "name": "table1Row1DocumentDate",
      "label": "Table 1, Row 1 — Document Date",
      "type": "date",
      "required": false,
      "description": "Row 1 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 1, column 5"
    },
    {
      "name": "table1Row1ProviderFiscalCode",
      "label": "Table 1, Row 1 — Service Provider's Fiscal Code",
      "type": "string",
      "required": false,
      "description": "Row 1 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 1, column 6"
    },
    {
      "name": "table1Row1ProviderName",
      "label": "Table 1, Row 1 — Service Provider's Name",
      "type": "string",
      "required": false,
      "description": "Row 1 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 1, column 7"
    },
    {
      "name": "table1Row1ExpenseAmount",
      "label": "Table 1, Row 1 — Amount of Expense Incurred",
      "type": "number",
      "required": false,
      "description": "Row 1 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 1, column 8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "table1Row2ExpenseCode",
      "label": "Table 1, Row 2 — Expense Code (E3-E7)",
      "type": "enum",
      "required": false,
      "description": "Row 2 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 2, column 2",
      "validation": {
        "enum": [
          "E3",
          "E4",
          "E5",
          "E6",
          "E7"
        ]
      }
    },
    {
      "name": "table1Row2SupportingDocumentType",
      "label": "Table 1, Row 2 — Supporting Document Type",
      "type": "string",
      "required": false,
      "description": "Row 2 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 2, column 3"
    },
    {
      "name": "table1Row2DocumentNumber",
      "label": "Table 1, Row 2 — Document Number",
      "type": "string",
      "required": false,
      "description": "Row 2 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 2, column 4"
    },
    {
      "name": "table1Row2DocumentDate",
      "label": "Table 1, Row 2 — Document Date",
      "type": "date",
      "required": false,
      "description": "Row 2 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 2, column 5"
    },
    {
      "name": "table1Row2ProviderFiscalCode",
      "label": "Table 1, Row 2 — Service Provider's Fiscal Code",
      "type": "string",
      "required": false,
      "description": "Row 2 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 2, column 6"
    },
    {
      "name": "table1Row2ProviderName",
      "label": "Table 1, Row 2 — Service Provider's Name",
      "type": "string",
      "required": false,
      "description": "Row 2 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 2, column 7"
    },
    {
      "name": "table1Row2ExpenseAmount",
      "label": "Table 1, Row 2 — Amount of Expense Incurred",
      "type": "number",
      "required": false,
      "description": "Row 2 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 2, column 8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "table1Row3ExpenseCode",
      "label": "Table 1, Row 3 — Expense Code (E3-E7)",
      "type": "enum",
      "required": false,
      "description": "Row 3 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 3, column 2",
      "validation": {
        "enum": [
          "E3",
          "E4",
          "E5",
          "E6",
          "E7"
        ]
      }
    },
    {
      "name": "table1Row3SupportingDocumentType",
      "label": "Table 1, Row 3 — Supporting Document Type",
      "type": "string",
      "required": false,
      "description": "Row 3 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 3, column 3"
    },
    {
      "name": "table1Row3DocumentNumber",
      "label": "Table 1, Row 3 — Document Number",
      "type": "string",
      "required": false,
      "description": "Row 3 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 3, column 4"
    },
    {
      "name": "table1Row3DocumentDate",
      "label": "Table 1, Row 3 — Document Date",
      "type": "date",
      "required": false,
      "description": "Row 3 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 3, column 5"
    },
    {
      "name": "table1Row3ProviderFiscalCode",
      "label": "Table 1, Row 3 — Service Provider's Fiscal Code",
      "type": "string",
      "required": false,
      "description": "Row 3 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 3, column 6"
    },
    {
      "name": "table1Row3ProviderName",
      "label": "Table 1, Row 3 — Service Provider's Name",
      "type": "string",
      "required": false,
      "description": "Row 3 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 3, column 7"
    },
    {
      "name": "table1Row3ExpenseAmount",
      "label": "Table 1, Row 3 — Amount of Expense Incurred",
      "type": "number",
      "required": false,
      "description": "Row 3 of 3 of Tabelul nr.1 (\"Deducerea cheltuielilor suportate de către persoana fizică conform codurilor E3 – E7\"), the bounded 3-row expense-substantiation schedule for deductions E3 through E7. The source form's own printed grid provides exactly 3 blank rows; a taxpayer with more than 3 substantiated expense entries has no further row on this form.",
      "sourceRef": "Tabelul nr.1, row 3, column 8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h1SalaryIncome",
      "label": "H1. Salary Income Net of Mandatory Health Insurance — Gross Amount",
      "type": "number",
      "required": false,
      "description": "Salary income diminished by mandatory health insurance premiums paid per legislation (art. 71 letters n) and o) of the Fiscal Code). Part of Section 3 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ NEREZIDENTĂ\", Computation of the tax obligation for a non-resident individual), applicable when taxpayerCategory is A4. Modeled optional: this is a whole-of-form declaration and not every non-resident taxpayer has income in every category.",
      "sourceRef": "Section H, item H1 — \"Veniturile sub formă de salariu diminuate cu primele de asigurare obligatorie de asistență medicală achitate conform legislației (art. 71 lit. n) şi o) din Codul fiscal)\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h1SalaryTaxWithheld",
      "label": "H1. Salary Income — Tax Withheld at Source",
      "type": "number",
      "required": false,
      "sourceRef": "Section H, item H1, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h2LeaseRentIncome",
      "label": "H2. Leasing/Rental/Usufruct Income from Moldovan Property — Gross Amount",
      "type": "number",
      "required": false,
      "description": "Part of Section 3 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ NEREZIDENTĂ\", Computation of the tax obligation for a non-resident individual), applicable when taxpayerCategory is A4. Modeled optional: this is a whole-of-form declaration and not every non-resident taxpayer has income in every category.",
      "sourceRef": "Section H, item H2 — \"Veniturile din operaţiunile de leasing, din darea în arendă sau în subarendă, din locaţiunea sau din uzufructul proprietăţii aflate în Republica Moldova\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h2LeaseRentTaxWithheld",
      "label": "H2. Leasing/Rental/Usufruct Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section H, item H2, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h3CapitalGainIncome",
      "label": "H3. Capital Gain Income — Gross Amount",
      "type": "number",
      "required": false,
      "description": "Restates the taxable capital gain computed in item K8 (Section 4). Part of Section 3 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ NEREZIDENTĂ\", Computation of the tax obligation for a non-resident individual), applicable when taxpayerCategory is A4. Modeled optional: this is a whole-of-form declaration and not every non-resident taxpayer has income in every category.",
      "sourceRef": "Section H, item H3 — \"Venitul sub formă de creştere de capital (se reflectă indicatorul din pct.K8)\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h3CapitalGainTaxWithheld",
      "label": "H3. Capital Gain Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section H, item H3, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h4InterestIncome",
      "label": "H4. Interest Income — Gross Amount",
      "type": "number",
      "required": false,
      "description": "Part of Section 3 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ NEREZIDENTĂ\", Computation of the tax obligation for a non-resident individual), applicable when taxpayerCategory is A4. Modeled optional: this is a whole-of-form declaration and not every non-resident taxpayer has income in every category.",
      "sourceRef": "Section H, item H4 — \"Venitul sub formă de dobîndă\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h4InterestTaxWithheld",
      "label": "H4. Interest Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section H, item H4, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h5RoyaltyIncome",
      "label": "H5. Royalty Income — Gross Amount",
      "type": "number",
      "required": false,
      "description": "Part of Section 3 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ NEREZIDENTĂ\", Computation of the tax obligation for a non-resident individual), applicable when taxpayerCategory is A4. Modeled optional: this is a whole-of-form declaration and not every non-resident taxpayer has income in every category.",
      "sourceRef": "Section H, item H5 — \"Venitul sub formă de royalty\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h5RoyaltyTaxWithheld",
      "label": "H5. Royalty Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section H, item H5, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h6OtherIncome",
      "label": "H6. Other Income Obtained by the Non-Resident Individual in Moldova",
      "type": "number",
      "required": false,
      "description": "Other income obtained by the non-resident individual in Moldova, excluding income already reported in H1-H5. Part of Section 3 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ NEREZIDENTĂ\", Computation of the tax obligation for a non-resident individual), applicable when taxpayerCategory is A4. Modeled optional: this is a whole-of-form declaration and not every non-resident taxpayer has income in every category.",
      "sourceRef": "Section H, item H6 — \"Alte venituri obţinute de persoana fizică nerezidentă în Republica Moldova, cu excepția celor menţionate la pozițiile anterioare\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h6OtherTaxWithheld",
      "label": "H6. Other Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section H, item H6, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h7TotalIncome",
      "label": "H7. Total (H1+H2+H3+H4+H5+H6)",
      "type": "number",
      "required": false,
      "description": "The form's own printed formula: sum of H1 through H6. Part of Section 3 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ NEREZIDENTĂ\", Computation of the tax obligation for a non-resident individual), applicable when taxpayerCategory is A4. Modeled optional: this is a whole-of-form declaration and not every non-resident taxpayer has income in every category.",
      "sourceRef": "Section H, item H7 — \"Total (H1+H2+H3+H4+H5+H6)\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h7TotalTaxWithheld",
      "label": "H7. Total — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section H, item H7, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h8DividendIncome",
      "label": "H8. Dividend Income",
      "type": "number",
      "required": false,
      "description": "Printed as its own item directly after the H7 total rather than among H1-H6, a genuine layout feature of the source reproduced as-is (dividends of a non-resident individual are taxed distinctly from the H1-H6 categories). Part of Section 3 (\"CALCULUL OBLIGAȚIEI FISCALE PENTRU PERSOANA FIZICĂ NEREZIDENTĂ\", Computation of the tax obligation for a non-resident individual), applicable when taxpayerCategory is A4. Modeled optional: this is a whole-of-form declaration and not every non-resident taxpayer has income in every category.",
      "sourceRef": "Section H, item H8 — \"Venitul sub formă de dividende\", gross income column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "h8DividendTaxWithheld",
      "label": "H8. Dividend Income — Tax Withheld",
      "type": "number",
      "required": false,
      "sourceRef": "Section H, item H8, tax withheld at source column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "j1IncomeTaxComputed",
      "label": "J1. Income Tax per Applicable Rates (art.91 x H7)",
      "type": "number",
      "required": false,
      "description": "Computed by applying the non-resident individual income tax rate in force for the declared period (art.91 of the Fiscal Code) to H7. Part of Section 3 (non-resident individual computation).",
      "sourceRef": "Section J, item J1 — \"Impozitul pe venit conform cotelor în vigoare pe perioada declarată pentru persoanele fizice (cota stabilită în art.91 din Codul fiscal x H7)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "j2TaxReflectedInPersonalFile",
      "label": "J2. Tax Amount to Reflect in Taxpayer's Personal File (J1−H7 col.4)",
      "type": "number",
      "required": false,
      "description": "The form's own printed formula: J1 minus H7's tax-withheld-at-source column. Part of Section 3 (non-resident individual computation).",
      "sourceRef": "Section J, item J2 — \"Suma impozitului pe venit pasibil reflectării în fişa personală a contribuabilului (J1–H7 col.4)\""
    },
    {
      "name": "j3TaxPaidIndependently",
      "label": "J3. Income Tax Self-Paid During the Declared Period",
      "type": "number",
      "required": false,
      "description": "Part of Section 3 (non-resident individual computation).",
      "sourceRef": "Section J, item J3 — \"Suma impozitului pe venit achitat de sine stătător în perioada declarată\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "j4TaxPayable",
      "label": "J4. Income Tax Payable (J2−J3, if Positive)",
      "type": "number",
      "required": false,
      "description": "Completed only when J2 − J3 is positive. Part of Section 3 (non-resident individual computation).",
      "sourceRef": "Section J, item J4 — \"Impozitul pe venit spre plată (se completează în cazul în care rezultatul diferenţei este pozitiv) ( J2-J3)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "j5TaxOverpaid",
      "label": "J5. Income Tax Overpaid/Over-Withheld (J2−J3, if Negative)",
      "type": "number",
      "required": false,
      "description": "Completed only when J2 − J3 is negative; entered without its sign. Part of Section 3 (non-resident individual computation).",
      "sourceRef": "Section J, item J5 — \"Impozitul pe venit achitat/reținut în plus (se completează în cazul în care rezultatul diferenţei este negativ, fără indicarea semnului) (J2-J3)\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow1AssetCode",
      "label": "Section K, Row 1 — Capital Asset Type Code (K1)",
      "type": "enum",
      "required": false,
      "description": "Row 1 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 1, column K1",
      "validation": {
        "enum": [
          "MT",
          "TR",
          "OB",
          "AT",
          "ALT",
          "CP",
          "AAC"
        ]
      }
    },
    {
      "name": "capitalRow1DispositionCode",
      "label": "Section K, Row 1 — Disposition Type Code (K2)",
      "type": "enum",
      "required": false,
      "description": "Row 1 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 1, column K2",
      "validation": {
        "enum": [
          "VIN",
          "DON",
          "SCH",
          "AMS"
        ]
      }
    },
    {
      "name": "capitalRow1AmountReceived",
      "label": "Section K, Row 1 — Amount Received (K3)",
      "type": "number",
      "required": false,
      "description": "Row 1 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 1, column K3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow1TransactionDate",
      "label": "Section K, Row 1 — Date of the Transaction (K4)",
      "type": "date",
      "required": false,
      "description": "Row 1 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 1, column K4"
    },
    {
      "name": "capitalRow1AdjustedBasis",
      "label": "Section K, Row 1 — Adjusted Basis, Increased or Decreased per art.42 (K5)",
      "type": "number",
      "required": false,
      "description": "Row 1 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 1, column K5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow1GainAmount",
      "label": "Section K, Row 1 — Capital Gain Amount, K3−K5 (K6)",
      "type": "number",
      "required": false,
      "description": "Row 1 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 1, column K6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow1LossAmount",
      "label": "Section K, Row 1 — Capital Loss Amount, K3−K5 (K7)",
      "type": "number",
      "required": false,
      "description": "Row 1 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 1, column K7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow2AssetCode",
      "label": "Section K, Row 2 — Capital Asset Type Code (K1)",
      "type": "enum",
      "required": false,
      "description": "Row 2 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 2, column K1",
      "validation": {
        "enum": [
          "MT",
          "TR",
          "OB",
          "AT",
          "ALT",
          "CP",
          "AAC"
        ]
      }
    },
    {
      "name": "capitalRow2DispositionCode",
      "label": "Section K, Row 2 — Disposition Type Code (K2)",
      "type": "enum",
      "required": false,
      "description": "Row 2 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 2, column K2",
      "validation": {
        "enum": [
          "VIN",
          "DON",
          "SCH",
          "AMS"
        ]
      }
    },
    {
      "name": "capitalRow2AmountReceived",
      "label": "Section K, Row 2 — Amount Received (K3)",
      "type": "number",
      "required": false,
      "description": "Row 2 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 2, column K3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow2TransactionDate",
      "label": "Section K, Row 2 — Date of the Transaction (K4)",
      "type": "date",
      "required": false,
      "description": "Row 2 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 2, column K4"
    },
    {
      "name": "capitalRow2AdjustedBasis",
      "label": "Section K, Row 2 — Adjusted Basis, Increased or Decreased per art.42 (K5)",
      "type": "number",
      "required": false,
      "description": "Row 2 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 2, column K5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow2GainAmount",
      "label": "Section K, Row 2 — Capital Gain Amount, K3−K5 (K6)",
      "type": "number",
      "required": false,
      "description": "Row 2 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 2, column K6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow2LossAmount",
      "label": "Section K, Row 2 — Capital Loss Amount, K3−K5 (K7)",
      "type": "number",
      "required": false,
      "description": "Row 2 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 2, column K7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow3AssetCode",
      "label": "Section K, Row 3 — Capital Asset Type Code (K1)",
      "type": "enum",
      "required": false,
      "description": "Row 3 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 3, column K1",
      "validation": {
        "enum": [
          "MT",
          "TR",
          "OB",
          "AT",
          "ALT",
          "CP",
          "AAC"
        ]
      }
    },
    {
      "name": "capitalRow3DispositionCode",
      "label": "Section K, Row 3 — Disposition Type Code (K2)",
      "type": "enum",
      "required": false,
      "description": "Row 3 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 3, column K2",
      "validation": {
        "enum": [
          "VIN",
          "DON",
          "SCH",
          "AMS"
        ]
      }
    },
    {
      "name": "capitalRow3AmountReceived",
      "label": "Section K, Row 3 — Amount Received (K3)",
      "type": "number",
      "required": false,
      "description": "Row 3 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 3, column K3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow3TransactionDate",
      "label": "Section K, Row 3 — Date of the Transaction (K4)",
      "type": "date",
      "required": false,
      "description": "Row 3 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 3, column K4"
    },
    {
      "name": "capitalRow3AdjustedBasis",
      "label": "Section K, Row 3 — Adjusted Basis, Increased or Decreased per art.42 (K5)",
      "type": "number",
      "required": false,
      "description": "Row 3 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 3, column K5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow3GainAmount",
      "label": "Section K, Row 3 — Capital Gain Amount, K3−K5 (K6)",
      "type": "number",
      "required": false,
      "description": "Row 3 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 3, column K6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow3LossAmount",
      "label": "Section K, Row 3 — Capital Loss Amount, K3−K5 (K7)",
      "type": "number",
      "required": false,
      "description": "Row 3 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 3, column K7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow4AssetCode",
      "label": "Section K, Row 4 — Capital Asset Type Code (K1)",
      "type": "enum",
      "required": false,
      "description": "Row 4 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 4, column K1",
      "validation": {
        "enum": [
          "MT",
          "TR",
          "OB",
          "AT",
          "ALT",
          "CP",
          "AAC"
        ]
      }
    },
    {
      "name": "capitalRow4DispositionCode",
      "label": "Section K, Row 4 — Disposition Type Code (K2)",
      "type": "enum",
      "required": false,
      "description": "Row 4 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 4, column K2",
      "validation": {
        "enum": [
          "VIN",
          "DON",
          "SCH",
          "AMS"
        ]
      }
    },
    {
      "name": "capitalRow4AmountReceived",
      "label": "Section K, Row 4 — Amount Received (K3)",
      "type": "number",
      "required": false,
      "description": "Row 4 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 4, column K3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow4TransactionDate",
      "label": "Section K, Row 4 — Date of the Transaction (K4)",
      "type": "date",
      "required": false,
      "description": "Row 4 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 4, column K4"
    },
    {
      "name": "capitalRow4AdjustedBasis",
      "label": "Section K, Row 4 — Adjusted Basis, Increased or Decreased per art.42 (K5)",
      "type": "number",
      "required": false,
      "description": "Row 4 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 4, column K5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow4GainAmount",
      "label": "Section K, Row 4 — Capital Gain Amount, K3−K5 (K6)",
      "type": "number",
      "required": false,
      "description": "Row 4 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 4, column K6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow4LossAmount",
      "label": "Section K, Row 4 — Capital Loss Amount, K3−K5 (K7)",
      "type": "number",
      "required": false,
      "description": "Row 4 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 4, column K7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow5AssetCode",
      "label": "Section K, Row 5 — Capital Asset Type Code (K1)",
      "type": "enum",
      "required": false,
      "description": "Row 5 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 5, column K1",
      "validation": {
        "enum": [
          "MT",
          "TR",
          "OB",
          "AT",
          "ALT",
          "CP",
          "AAC"
        ]
      }
    },
    {
      "name": "capitalRow5DispositionCode",
      "label": "Section K, Row 5 — Disposition Type Code (K2)",
      "type": "enum",
      "required": false,
      "description": "Row 5 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 5, column K2",
      "validation": {
        "enum": [
          "VIN",
          "DON",
          "SCH",
          "AMS"
        ]
      }
    },
    {
      "name": "capitalRow5AmountReceived",
      "label": "Section K, Row 5 — Amount Received (K3)",
      "type": "number",
      "required": false,
      "description": "Row 5 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 5, column K3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow5TransactionDate",
      "label": "Section K, Row 5 — Date of the Transaction (K4)",
      "type": "date",
      "required": false,
      "description": "Row 5 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 5, column K4"
    },
    {
      "name": "capitalRow5AdjustedBasis",
      "label": "Section K, Row 5 — Adjusted Basis, Increased or Decreased per art.42 (K5)",
      "type": "number",
      "required": false,
      "description": "Row 5 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 5, column K5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow5GainAmount",
      "label": "Section K, Row 5 — Capital Gain Amount, K3−K5 (K6)",
      "type": "number",
      "required": false,
      "description": "Row 5 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 5, column K6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalRow5LossAmount",
      "label": "Section K, Row 5 — Capital Loss Amount, K3−K5 (K7)",
      "type": "number",
      "required": false,
      "description": "Row 5 of 5 of Section K (\"Calculul creșterii sau pierderilor de capital\", Section 4, computation of capital gain or loss). The source form's own printed grid provides exactly 5 numbered rows; a taxpayer with more than 5 capital-asset disposals in the fiscal period has no further row on this form. Referenced by c2CapitalGainIncome/h3CapitalGainIncome via the totals below.",
      "sourceRef": "Section K, row 5, column K7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalGainTotal",
      "label": "Section K, Total Row — Total Capital Gain (Sum of K6)",
      "type": "number",
      "required": false,
      "description": "The Total row beneath Section K's 5 numbered rows, summing the K6 (capital gain) column across all completed rows.",
      "sourceRef": "Section K, \"Total\" row, K6 column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "capitalLossTotal",
      "label": "Section K, Total Row — Total Capital Loss (Sum of K7)",
      "type": "number",
      "required": false,
      "description": "The Total row beneath Section K's 5 numbered rows, summing the K7 (capital loss) column across all completed rows.",
      "sourceRef": "Section K, \"Total\" row, K7 column",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxableCapitalGain",
      "label": "K8. Taxable Capital Gain Amount ((Total K6 − Total K7) x 50%)",
      "type": "number",
      "required": false,
      "description": "The form's own printed formula: (Total K6 − Total K7) x 50%. Feeds into c2CapitalGainIncome (Section 2) or h3CapitalGainIncome (Section 3), whichever applies per taxpayerCategory.",
      "sourceRef": "Section K, item K8 — \"Suma impozabilă a creșterii de capital (K6-K7)x50%\""
    },
    {
      "name": "percentageDesignationBeneficiaryFiscalCode",
      "label": "M1. Fiscal Code of the Percentage-Designation Beneficiary",
      "type": "string",
      "required": false,
      "description": "Section 5 (\"FACULTATIVĂ\", optional): the fiscal code of the nonprofit beneficiary to whom the taxpayer directs a percentage of their computed annual income tax. Optional by the section's own heading.",
      "sourceRef": "Section M, item M1 — \"Codul fiscal al beneficiarului în favoarea căruia se efectuează desemnarea procentuală\""
    },
    {
      "name": "declarationSubmissionDate",
      "label": "Date of Submission",
      "type": "date",
      "required": true,
      "description": "The date the declarant signs and submits the declaration, adjoining the wet-ink signature (excluded per this registry's standing convention on physical signatures).",
      "sourceRef": "Closing block — \"Data prezentării (ZZ/LL/AAAA)\""
    }
  ],
  "documents": [
    {
      "id": "declarationOfAccuracy",
      "label": "Taxpayer's declaration",
      "category": "attestation",
      "required": true,
      "belongsTo": "applicant",
      "statement": "Prin prezenta, declar că informația inclusă în Declarația prezentată cuprinde toate veniturile impozabile, considerate astfel în conformitate cu legislația fiscală, obţinute pe parcursul perioadei fiscale pentru care se prezintă Declaraţia. (I hereby declare that the information included in this declaration comprises all taxable income, considered as such in accordance with fiscal legislation, obtained during the fiscal period for which this declaration is presented.)",
      "sourceRef": "Closing block — taxpayer's declaration statement, immediately above the signature/date line"
    }
  ]
}