{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ph/bir/annual-income-tax-return-1701a",
  "version": "1.0.0",
  "title": "Philippines BIR Form 1701A - Annual Income Tax Return for Individuals Earning Income Purely from Business/Profession",
  "description": "The Bureau of Internal Revenue's (BIR) annual income tax return for individuals earning income purely from self-employment/business or from the practice of a profession (not mixed with compensation income, which instead files BIR Form 1700 or 1701), covering either the Optional Standard Deduction (OSD) method under graduated income tax rates or the 8% flat income tax rate in lieu of the graduated rates and percentage tax, available to taxpayers whose gross sales/receipts and other non-operating income for the year do not exceed PHP 3,000,000. This document models BIR Form No. 1701A (January 2018 ENCS, with rates), a genuine, directly downloadable text-layer PDF published on BIR's own CDN with no login, CAPTCHA, or WAF gate - the strongest single sourcing shape available for this vertical this cycle. This adds the Philippines' third vertical (Taxes), and closes this registry's global Taxes vertical to 17/17 jurisdictions. The form has no AcroForm/Widget field annotations (it is a flat print-and-fill form); every field, checkbox group, and box count was read directly from the extracted text layer and cross-verified against high-resolution renders of both pages. Out of scope for this v1.0.0: Part III (Details of Payment - a repeating table across 4 payment-mode rows: Cash/Bank Debit Memo, Check, Tax Debit Memo, Other - structurally a repeating container with no native GovSchema type yet, pending GSP-0009); the two reference tax-rate tables (Table 1 effective 2018-2022, Table 2 effective 2023 onward) used to manually compute the graduated tax due, which are printed reference data rather than input fields; and BIR Form 1700 (compensation-only filers) and BIR Form 1701 (mixed income, or income exceeding the 8%-option threshold), each a related but distinct form. See VERIFICATION.md for the full sourcing method and every disclosed interpretive judgment call.",
  "status": "draft",
  "jurisdiction": {
    "country": "PH",
    "level": "national"
  },
  "authority": {
    "name": "Bureau of Internal Revenue",
    "abbreviation": "BIR",
    "url": "https://www.bir.gov.ph"
  },
  "process": {
    "type": "filing",
    "language": "en-PH"
  },
  "source": {
    "url": "https://bir-cdn.bir.gov.ph/local/pdf/1701A%20Jan%202018%20v5%20with%20rates.pdf",
    "retrievedAt": "2026-07-06",
    "documentRef": "BIR Form No. 1701A (January 2018 ENCS, with rates) - Annual Income Tax Return for Individuals Earning Income Purely from Business/Profession, Bureau of Internal Revenue"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-06",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-06",
    "notes": "This GovSchema Standard Research cycle (GOV-1466) screened all four of the Philippines' remaining vertical gaps (Passport, DMV, Taxes, Visa) and found all four sourceable in some form. Passport (passport.gov.ph, a live unauthenticated appointment wizard) was set aside after confirming its own AJAX timeslot-availability endpoint returns genuinely scarce live inventory (e.g. 'Available Slots: 1') for real DFA appointment sites; walking far enough into the wizard's later steps to observe its personal-information field enumerations would have required selecting and holding one of those real, limited slots, which this cycle judged an unacceptable side effect on a live citizen-facing government booking system and did not do (see the source issue's own comment thread for the full finding, left as an open backlog candidate). BIR Form 1701A was picked instead: a genuine, directly downloadable, unblocked (no login/CAPTCHA/WAF) text-layer PDF on BIR's own CDN, extracted via pdfjs-dist with line reconstruction and cross-verified against full-page Chromium renders (Playwright) since the PDF carries no AcroForm/Widget annotations, so box counts for boxed fields (TIN, RDO Code, ZIP Code) were confirmed visually rather than from form-field metadata. Every checkbox group without an explicit 'mark one' instruction (Taxpayer Type, Alphanumeric Tax Code, Civil Status) was modeled as single-select based on the categories being mutually exclusive by construction, disclosed here as an interpretive judgment call. Item 9A's ZIP Code box count and item 41/42/50/51's 2-line-only cap on itemized other income (with no stated continuation mechanism) are also disclosed. Part III (Details of Payment) is deliberately out of scope as a repeating structure pending GSP-0009 (see description). Status remains 'draft' pending an independent second reviewer's field-by-field pass."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-06"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxYear",
      "label": "For the Year — YYYY",
      "type": "integer",
      "required": true,
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 1 (YYYY portion of MM/YYYY box grid)",
      "validation": {
        "minimum": 2000,
        "maximum": 2100
      }
    },
    {
      "name": "periodEndMonth",
      "label": "For the Year — MM",
      "type": "integer",
      "required": true,
      "description": "Month the covered period ends. 12 for a taxpayer filing a full calendar year; a different month applies only when isShortPeriodReturn is true.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 1 (MM portion of MM/YYYY box grid)",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "isAmendedReturn",
      "label": "Amended Return?",
      "type": "boolean",
      "required": true,
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 2"
    },
    {
      "name": "isShortPeriodReturn",
      "label": "Short Period Return?",
      "type": "boolean",
      "required": true,
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 3"
    },
    {
      "name": "tin",
      "label": "Taxpayer Identification Number (TIN)",
      "type": "string",
      "required": true,
      "description": "The 9 user-fillable digits of the TIN, grouped 3-3-3. The form additionally pre-prints a fixed, non-editable '00000' branch-code suffix after these boxes; that constant is not user input and is not modeled as a field.",
      "classification": "sensitive-pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 4",
      "validation": {
        "pattern": "^\\d{3}-\\d{3}-\\d{3}$"
      }
    },
    {
      "name": "rdoCode",
      "label": "RDO Code",
      "type": "string",
      "required": true,
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 5",
      "validation": {
        "pattern": "^\\d{3}$"
      }
    },
    {
      "name": "taxpayerType",
      "label": "Taxpayer Type",
      "type": "enum",
      "required": true,
      "description": "The form prints these as two checkboxes with no explicit 'mark one' instruction; modeled as single-select since the two categories are mutually exclusive by construction.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 6 (Single Proprietor / Professional)",
      "validation": {
        "enum": [
          "sole_proprietor",
          "professional"
        ]
      }
    },
    {
      "name": "alphanumericTaxCode",
      "label": "Alphanumeric Tax Code (ATC)",
      "type": "enum",
      "required": true,
      "description": "II012 Business Income - Graduated IT Rates; II014 Income from Profession - Graduated IT Rates; II015 Business Income - 8% IT Rate; II017 Income from Profession - 8% IT Rate. Printed as four checkboxes with no explicit 'mark one' instruction; modeled as single-select since the categories are mutually exclusive by construction, and correlate with taxpayerType and taxRateOption.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 7 (II012 / II014 / II015 / II017)",
      "validation": {
        "enum": [
          "II012",
          "II014",
          "II015",
          "II017"
        ]
      }
    },
    {
      "name": "taxpayerName",
      "label": "Taxpayer's Name (Last Name, First Name, Middle Name)",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 8",
      "validation": {
        "maxLength": 80
      }
    },
    {
      "name": "registeredAddress",
      "label": "Registered Address",
      "type": "string",
      "required": true,
      "description": "The form warns that if the registered address differs from the taxpayer's current address, the taxpayer must first update it at the RDO using BIR Form No. 1905 before filing.",
      "classification": "pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 9",
      "validation": {
        "maxLength": 120
      }
    },
    {
      "name": "registeredAddressZipCode",
      "label": "ZIP Code",
      "type": "string",
      "required": false,
      "description": "4-digit Philippine ZIP code, embedded at the end of the address box grid. The exact box count could not be pixel-confirmed from the rendered form; modeled per the standard PH 4-digit postal code convention.",
      "classification": "pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 9A",
      "validation": {
        "pattern": "^\\d{4}$"
      }
    },
    {
      "name": "dateOfBirth",
      "label": "Date of Birth (MM/DD/YYYY)",
      "type": "date",
      "required": true,
      "classification": "pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 10"
    },
    {
      "name": "email",
      "label": "Email Address",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 11",
      "validation": {
        "pattern": "^[^\\s@]+@[^\\s@]+\\.[^\\s@]+$",
        "maxLength": 60
      }
    },
    {
      "name": "citizenship",
      "label": "Citizenship",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 12",
      "validation": {
        "maxLength": 40
      }
    },
    {
      "name": "isClaimingForeignTaxCredits",
      "label": "Claiming Foreign Tax Credits?",
      "type": "boolean",
      "required": true,
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 13"
    },
    {
      "name": "foreignTaxNumber",
      "label": "Foreign Tax Number, if applicable",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isClaimingForeignTaxCredits",
        "equals": true
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 14",
      "validation": {
        "maxLength": 40
      }
    },
    {
      "name": "contactNumber",
      "label": "Contact Number (Landline/Cellphone No.)",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 15",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "civilStatus",
      "label": "Civil Status",
      "type": "enum",
      "required": true,
      "description": "Printed as four checkboxes with no explicit 'mark one' instruction; modeled as single-select since the categories are mutually exclusive by construction.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 16",
      "validation": {
        "enum": [
          "single",
          "married",
          "legally_separated",
          "widow_er"
        ]
      }
    },
    {
      "name": "spouseHasIncome",
      "label": "If married, spouse has income?",
      "type": "boolean",
      "required": false,
      "requiredWhen": {
        "field": "civilStatus",
        "equals": "married"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 17"
    },
    {
      "name": "filingStatus",
      "label": "Filing Status",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "spouseHasIncome",
        "equals": true
      },
      "description": "Determines whether the spouse's own identifying details (Part V) and per-item Taxpayer/Spouse columns throughout the return must also be completed. Under separate_filing the spouse instead files their own BIR Form 1701A.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 18 (Joint Filing / Separate Filing)",
      "validation": {
        "enum": [
          "joint_filing",
          "separate_filing"
        ]
      }
    },
    {
      "name": "taxRateOption",
      "label": "Tax Rate",
      "type": "enum",
      "required": true,
      "description": "Graduated rates with Optional Standard Deduction (OSD) as the mode of deduction, gating Part IV.A (items 36-45); or the 8% flat income tax rate in lieu of the graduated rates under Sec. 24(A) and percentage tax under Sec. 116 of the NIRC, gating Part IV.B (items 47-55) — available only when the taxpayer's gross sales/receipts plus other non-operating income for the year is P3,000,000 or less.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 19",
      "validation": {
        "enum": [
          "graduated_with_osd",
          "eight_percent_flat"
        ]
      }
    },
    {
      "name": "taxDueAmount",
      "label": "Tax Due — Taxpayer/Filer",
      "type": "number",
      "required": true,
      "description": "From Part IV.A Item 46 (graduated rates) or Part IV.B Item 56 (8% flat rate), depending on taxRateOption.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 20A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDueSpouseAmount",
      "label": "Tax Due — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "From Part IV.A Item 46 (graduated rates) or Part IV.B Item 56 (8% flat rate), depending on taxRateOption. Only applicable under joint filing.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 20B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalTaxCreditsAmount",
      "label": "Less: Total Tax Credits/Payments — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "description": "Sum of Part IV.C items 57-63 (Prior Year's Excess Credits, quarterly payments/withholding, foreign tax credits, and other tax credits/payments). System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 21A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalTaxCreditsSpouseAmount",
      "label": "Less: Total Tax Credits/Payments — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "Sum of Part IV.C items 57-63 (Prior Year's Excess Credits, quarterly payments/withholding, foreign tax credits, and other tax credits/payments). System-computed. Only applicable under joint filing.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 21B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "netTaxPayableAmount",
      "label": "Net Tax Payable/(Overpayment) — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "description": "taxDue minus totalTaxCredits. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 22A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "netTaxPayableSpouseAmount",
      "label": "Net Tax Payable/(Overpayment) — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "taxDue minus totalTaxCredits. System-computed. Only applicable under joint filing.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 22B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "secondInstallmentAmount",
      "label": "Less: Portion of Tax Payable Allowed for 2nd Installment (due on/before Oct 15) — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "description": "Capped at 50% of taxDue; available only when netTaxPayable exceeds P2,000 per NIRC installment rules referenced by the form.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 23A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "secondInstallmentSpouseAmount",
      "label": "Less: Portion of Tax Payable Allowed for 2nd Installment (due on/before Oct 15) — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "Capped at 50% of taxDue; available only when netTaxPayable exceeds P2,000 per NIRC installment rules referenced by the form. Only applicable under joint filing.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 23B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxPayableAfterInstallmentAmount",
      "label": "Amount of Tax Payable/(Overpayment) — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "description": "netTaxPayable minus secondInstallment. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 24A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxPayableAfterInstallmentSpouseAmount",
      "label": "Amount of Tax Payable/(Overpayment) — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "netTaxPayable minus secondInstallment. System-computed. Only applicable under joint filing.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 24B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "surchargeAmount",
      "label": "Surcharge — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "description": "Penalty component: surcharge.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 25A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "surchargeSpouseAmount",
      "label": "Surcharge — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "Penalty component: surcharge. Only applicable under joint filing.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 25B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "interestAmount",
      "label": "Interest — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "description": "Penalty component: interest.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 26A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "interestSpouseAmount",
      "label": "Interest — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "Penalty component: interest. Only applicable under joint filing.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 26B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "compromiseAmount",
      "label": "Compromise — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "description": "Penalty component: compromise penalty.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 27A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "compromiseSpouseAmount",
      "label": "Compromise — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "Penalty component: compromise penalty. Only applicable under joint filing.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 27B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalPenaltiesAmount",
      "label": "Total Penalties — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "description": "Sum of surcharge, interest, and compromise. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 28A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalPenaltiesSpouseAmount",
      "label": "Total Penalties — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "Sum of surcharge, interest, and compromise. System-computed. Only applicable under joint filing.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 28B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalAmountPayableAmount",
      "label": "Total Amount Payable/(Overpayment) — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "description": "taxPayableAfterInstallment plus totalPenalties. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 29A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalAmountPayableSpouseAmount",
      "label": "Total Amount Payable/(Overpayment) — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "taxPayableAfterInstallment plus totalPenalties. System-computed. Only applicable under joint filing.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 29B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aggregateAmountPayable",
      "label": "Aggregate Amount Payable/(Overpayment)",
      "type": "number",
      "required": true,
      "description": "Single combined amount (not split by Taxpayer/Spouse column): sum of totalAmountPayableAmount and totalAmountPayableSpouseAmount. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 30"
    },
    {
      "name": "overpaymentDisposition",
      "label": "Overpayment disposition",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "aggregateAmountPayable",
        "lessThan": 0
      },
      "description": "The form's own instruction: 'mark one (1) box only... irrevocable.' Applies only when aggregateAmountPayable represents an overpayment (a negative value).",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 30 disposition checkboxes",
      "validation": {
        "enum": [
          "to_be_refunded",
          "tax_credit_certificate",
          "carried_over"
        ]
      }
    },
    {
      "name": "signatoryName",
      "label": "Printed Name of Taxpayer/Authorized Representative",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, signature block",
      "validation": {
        "maxLength": 80
      }
    },
    {
      "name": "signedDeclaration",
      "label": "Declaration under penalties of perjury",
      "type": "boolean",
      "required": true,
      "description": "Declaration that the return has been made in good faith, verified, and is true and correct, made under the penalties of perjury.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, perjury declaration and Data Privacy Act notice above the signature block",
      "fieldRole": "eligibility",
      "eligibleValues": [
        true
      ]
    },
    {
      "name": "numberOfAttachments",
      "label": "Number of Attachments",
      "type": "integer",
      "required": true,
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.1, Item 31",
      "validation": {
        "minimum": 0,
        "maximum": 99
      }
    },
    {
      "name": "gradSalesRevenueAmount",
      "label": "Sales/Revenues/Receipts/Fees — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "graduated_with_osd"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 36A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradSalesRevenueSpouseAmount",
      "label": "Sales/Revenues/Receipts/Fees — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "graduated_with_osd"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 36B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradSalesReturnsAllowancesDiscountsAmount",
      "label": "Less: Sales Returns, Allowances and Discounts — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "graduated_with_osd"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 37A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradSalesReturnsAllowancesDiscountsSpouseAmount",
      "label": "Less: Sales Returns, Allowances and Discounts — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "graduated_with_osd"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 37B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradNetSalesAmount",
      "label": "Net Sales/Revenues/Receipts/Fees — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "graduated_with_osd"
      },
      "description": "gradSalesRevenue minus gradSalesReturnsAllowancesDiscounts. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 38A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradNetSalesSpouseAmount",
      "label": "Net Sales/Revenues/Receipts/Fees — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "graduated_with_osd"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "gradSalesRevenue minus gradSalesReturnsAllowancesDiscounts. System-computed. Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 38B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradOptionalStandardDeductionAmount",
      "label": "Less: Optional Standard Deduction (OSD) — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "graduated_with_osd"
      },
      "description": "40% of gradNetSales. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 39A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradOptionalStandardDeductionSpouseAmount",
      "label": "Less: Optional Standard Deduction (OSD) — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "graduated_with_osd"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "40% of gradNetSales. System-computed. Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 39B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradNetIncomeAmount",
      "label": "Net Income — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "graduated_with_osd"
      },
      "description": "gradNetSales minus gradOptionalStandardDeduction. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 40A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradNetIncomeSpouseAmount",
      "label": "Net Income — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "graduated_with_osd"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "gradNetSales minus gradOptionalStandardDeduction. System-computed. Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 40B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradOtherIncomeDescription1",
      "label": "Other Non-Operating Income — Description (line 1)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "graduated_with_osd"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 41 (description)",
      "validation": {
        "maxLength": 60
      }
    },
    {
      "name": "gradOtherIncome1Amount",
      "label": "Other Non-Operating Income — Amount (line 1) — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "graduated_with_osd"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 41A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradOtherIncome1SpouseAmount",
      "label": "Other Non-Operating Income — Amount (line 1) — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "graduated_with_osd"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 41B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradOtherIncomeDescription2",
      "label": "Other Non-Operating Income — Description (line 2)",
      "type": "string",
      "required": false,
      "description": "The form provides exactly 2 lines for itemizing other non-operating income (items 41-42), with no stated continuation mechanism for a filer with more than 2 categories.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 42 (description)",
      "validation": {
        "maxLength": 60
      }
    },
    {
      "name": "gradOtherIncome2Amount",
      "label": "Other Non-Operating Income — Amount (line 2) — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "graduated_with_osd"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 42A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradOtherIncome2SpouseAmount",
      "label": "Other Non-Operating Income — Amount (line 2) — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "graduated_with_osd"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 42B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradGppShareIncomeAmount",
      "label": "Amount Received/Share in Income by a Partner from a General Professional Partnership (GPP) — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "graduated_with_osd"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 43A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradGppShareIncomeSpouseAmount",
      "label": "Amount Received/Share in Income by a Partner from a General Professional Partnership (GPP) — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "graduated_with_osd"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 43B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradTotalOtherIncomeAmount",
      "label": "Total Other Income — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "graduated_with_osd"
      },
      "description": "Sum of gradOtherIncome1, gradOtherIncome2, and gradGppShareIncome. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 44A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradTotalOtherIncomeSpouseAmount",
      "label": "Total Other Income — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "graduated_with_osd"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Sum of gradOtherIncome1, gradOtherIncome2, and gradGppShareIncome. System-computed. Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 44B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradTotalTaxableIncomeAmount",
      "label": "Total Taxable Income — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "graduated_with_osd"
      },
      "description": "gradNetIncome plus gradTotalOtherIncome. Multiplied by the applicable graduated rate (per the form's own printed Table 1 or Table 2, depending on tax year) to derive taxDueAmount (Item 46). System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 45A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "gradTotalTaxableIncomeSpouseAmount",
      "label": "Total Taxable Income — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "graduated_with_osd"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "gradNetIncome plus gradTotalOtherIncome. Multiplied by the applicable graduated rate (per the form's own printed Table 1 or Table 2, depending on tax year) to derive taxDueAmount (Item 46). System-computed. Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 45B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightSalesRevenueAmount",
      "label": "Sales/Revenues/Receipts/Fees — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "eight_percent_flat"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 47A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightSalesRevenueSpouseAmount",
      "label": "Sales/Revenues/Receipts/Fees — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "eight_percent_flat"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 47B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightSalesReturnsAllowancesDiscountsAmount",
      "label": "Less: Sales Returns, Allowances and Discounts — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "eight_percent_flat"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 48A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightSalesReturnsAllowancesDiscountsSpouseAmount",
      "label": "Less: Sales Returns, Allowances and Discounts — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "eight_percent_flat"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 48B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightNetSalesAmount",
      "label": "Net Sales/Revenues/Receipts/Fees — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "eight_percent_flat"
      },
      "description": "eightSalesRevenue minus eightSalesReturnsAllowancesDiscounts. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 49A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightNetSalesSpouseAmount",
      "label": "Net Sales/Revenues/Receipts/Fees — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "eight_percent_flat"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "eightSalesRevenue minus eightSalesReturnsAllowancesDiscounts. System-computed. Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 49B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightOtherIncomeDescription1",
      "label": "Other Non-Operating Income — Description (line 1)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "eight_percent_flat"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 50 (description)",
      "validation": {
        "maxLength": 60
      }
    },
    {
      "name": "eightOtherIncome1Amount",
      "label": "Other Non-Operating Income — Amount (line 1) — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "eight_percent_flat"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 50A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightOtherIncome1SpouseAmount",
      "label": "Other Non-Operating Income — Amount (line 1) — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "eight_percent_flat"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 50B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightOtherIncomeDescription2",
      "label": "Other Non-Operating Income — Description (line 2)",
      "type": "string",
      "required": false,
      "description": "The form provides exactly 2 lines for itemizing other non-operating income (items 50-51), with no stated continuation mechanism for a filer with more than 2 categories.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 51 (description)",
      "validation": {
        "maxLength": 60
      }
    },
    {
      "name": "eightOtherIncome2Amount",
      "label": "Other Non-Operating Income — Amount (line 2) — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "eight_percent_flat"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 51A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightOtherIncome2SpouseAmount",
      "label": "Other Non-Operating Income — Amount (line 2) — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "eight_percent_flat"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 51B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightTotalOtherNonOperatingIncomeAmount",
      "label": "Total Other Non-operating Income — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "eight_percent_flat"
      },
      "description": "Sum of eightOtherIncome1 and eightOtherIncome2. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 52A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightTotalOtherNonOperatingIncomeSpouseAmount",
      "label": "Total Other Non-operating Income — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "eight_percent_flat"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Sum of eightOtherIncome1 and eightOtherIncome2. System-computed. Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 52B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightTotalTaxableIncomeAmount",
      "label": "Total Taxable Income — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "eight_percent_flat"
      },
      "description": "eightNetSales plus eightTotalOtherNonOperatingIncome. System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 53A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightTotalTaxableIncomeSpouseAmount",
      "label": "Total Taxable Income — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "eight_percent_flat"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "eightNetSales plus eightTotalOtherNonOperatingIncome. System-computed. Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 53B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightAllowableReductionAmount",
      "label": "Less: Allowable reduction from gross sales/receipts and other non-operating income of purely self-employed individuals and/or professionals — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "eight_percent_flat"
      },
      "description": "Capped at P250,000 per the form's own printed figure for this line.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 54A",
      "validation": {
        "minimum": 0,
        "maximum": 250000
      }
    },
    {
      "name": "eightAllowableReductionSpouseAmount",
      "label": "Less: Allowable reduction from gross sales/receipts and other non-operating income of purely self-employed individuals and/or professionals — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "eight_percent_flat"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "Capped at P250,000 per the form's own printed figure for this line. Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 54B",
      "validation": {
        "minimum": 0,
        "maximum": 250000
      }
    },
    {
      "name": "eightTaxableIncomeAfterReductionAmount",
      "label": "Taxable Income/(Loss) — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "taxRateOption",
        "equals": "eight_percent_flat"
      },
      "description": "eightTotalTaxableIncome minus eightAllowableReduction. Multiplied by 8% to derive taxDueAmount (Item 56). System-computed.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 55A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "eightTaxableIncomeAfterReductionSpouseAmount",
      "label": "Taxable Income/(Loss) — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "taxRateOption",
            "equals": "eight_percent_flat"
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "description": "eightTotalTaxableIncome minus eightAllowableReduction. Multiplied by 8% to derive taxDueAmount (Item 56). System-computed. Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 55B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "priorYearExcessCreditsAmount",
      "label": "Prior Year's Excess Credits — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 57A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "priorYearExcessCreditsSpouseAmount",
      "label": "Prior Year's Excess Credits — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 57B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxPaymentsFirstThreeQuartersAmount",
      "label": "Tax Payments for the First Three (3) Quarters — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 58A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxPaymentsFirstThreeQuartersSpouseAmount",
      "label": "Tax Payments for the First Three (3) Quarters — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 58B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "creditableTaxWithheldFirstThreeQuartersAmount",
      "label": "Creditable Tax Withheld for the First Three (3) Quarters — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 59A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "creditableTaxWithheldFirstThreeQuartersSpouseAmount",
      "label": "Creditable Tax Withheld for the First Three (3) Quarters — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 59B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "creditableTaxWithheldFourthQuarter2307Amount",
      "label": "Creditable Tax Withheld per BIR Form No. 2307 for the 4th Quarter — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "description": "Requires attaching BIR Form No. 2307 (Certificate of Creditable Tax Withheld at Source) as proof.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 60A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "creditableTaxWithheldFourthQuarter2307SpouseAmount",
      "label": "Creditable Tax Withheld per BIR Form No. 2307 for the 4th Quarter — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "Requires attaching BIR Form No. 2307 (Certificate of Creditable Tax Withheld at Source) as proof. Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 60B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxPaidPreviouslyFiledAmendedReturn",
      "label": "Tax Paid in Return Previously Filed, if this is an Amended Return",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "isAmendedReturn",
        "equals": true
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 61A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxPaidPreviouslyFiledAmendedReturnSpouse",
      "label": "Tax Paid in Return Previously Filed, if this is an Amended Return — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "isAmendedReturn",
            "equals": true
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 61B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxCredits",
      "label": "Foreign Tax Credits, if applicable",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "isClaimingForeignTaxCredits",
        "equals": true
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 62A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxCreditsSpouse",
      "label": "Foreign Tax Credits, if applicable — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "all": [
          {
            "field": "isClaimingForeignTaxCredits",
            "equals": true
          },
          {
            "field": "filingStatus",
            "equals": "joint_filing"
          }
        ]
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 62B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherTaxCreditsDescription",
      "label": "Other Tax Credits/Payments — specify",
      "type": "string",
      "required": false,
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 63 (specify line)",
      "validation": {
        "maxLength": 60
      }
    },
    {
      "name": "otherTaxCreditsAmount",
      "label": "Other Tax Credits/Payments — Taxpayer/Filer",
      "type": "number",
      "required": false,
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 63A",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherTaxCreditsSpouseAmount",
      "label": "Other Tax Credits/Payments — Spouse",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "description": "Only applicable when filing jointly.",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 63B",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "spouseTin",
      "label": "Spouse's TIN",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "classification": "sensitive-pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 66",
      "validation": {
        "pattern": "^\\d{3}-\\d{3}-\\d{3}$"
      }
    },
    {
      "name": "spouseRdoCode",
      "label": "Spouse's RDO Code",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 67",
      "validation": {
        "pattern": "^\\d{3}$"
      }
    },
    {
      "name": "spouseTaxpayerType",
      "label": "Filer's Spouse Type",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 68 (Single Proprietor / Professional)",
      "validation": {
        "enum": [
          "sole_proprietor",
          "professional"
        ]
      }
    },
    {
      "name": "spouseAlphanumericTaxCode",
      "label": "Spouse's Alphanumeric Tax Code (ATC)",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 69 (II012 / II014 / II015 / II017)",
      "validation": {
        "enum": [
          "II012",
          "II014",
          "II015",
          "II017"
        ]
      }
    },
    {
      "name": "spouseName",
      "label": "Spouse's Name (Last Name, First Name, Middle Name)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "classification": "pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 70",
      "validation": {
        "maxLength": 80
      }
    },
    {
      "name": "spouseContactNumber",
      "label": "Spouse's Contact Number",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 71",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "spouseCitizenship",
      "label": "Spouse's Citizenship",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "classification": "pii",
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 72",
      "validation": {
        "maxLength": 40
      }
    },
    {
      "name": "spouseIsClaimingForeignTaxCredits",
      "label": "Spouse Claiming Foreign Tax Credits?",
      "type": "boolean",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 73"
    },
    {
      "name": "spouseForeignTaxNumber",
      "label": "Spouse's Foreign Tax Number, if applicable",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "spouseIsClaimingForeignTaxCredits",
        "equals": true
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 74",
      "validation": {
        "maxLength": 40
      }
    },
    {
      "name": "spouseTaxRateOption",
      "label": "Spouse's Tax Rate",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "filingStatus",
        "equals": "joint_filing"
      },
      "sourceRef": "BIR Form No. 1701A (January 2018 ENCS, with rates), bir-cdn.bir.gov.ph p.2, Item 75",
      "validation": {
        "enum": [
          "graduated_with_osd",
          "eight_percent_flat"
        ]
      }
    }
  ],
  "crossFieldValidation": [
    {
      "id": "secondInstallmentWithinTaxDue",
      "compare": {
        "field": "secondInstallmentAmount",
        "operator": "lessThanOrEqual",
        "compareTo": "taxDueAmount"
      }
    }
  ],
  "documents": [
    {
      "id": "form2307",
      "label": "BIR Form No. 2307 (Certificate of Creditable Tax Withheld at Source)",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": {
        "field": "creditableTaxWithheldFourthQuarter2307Amount",
        "greaterThan": 0
      },
      "belongsTo": "applicant",
      "sourceRef": "BIR Form No. 1701A p.2, Item 60 ('Creditable Tax Withheld per BIR Form No. 2307 for the 4th Quarter')"
    },
    {
      "id": "previouslyFiledReturnCopy",
      "label": "Copy of the previously filed return",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": {
        "field": "isAmendedReturn",
        "equals": true
      },
      "belongsTo": "applicant",
      "sourceRef": "BIR Form No. 1701A p.2, Item 61 ('Tax Paid in Return Previously Filed, if this is an Amended Return')"
    }
  ],
  "steps": [
    {
      "id": "background_information",
      "title": "Part I - Background Information on Taxpayer/Filer",
      "fields": [
        "taxYear",
        "periodEndMonth",
        "isAmendedReturn",
        "isShortPeriodReturn",
        "tin",
        "rdoCode",
        "taxpayerType",
        "alphanumericTaxCode",
        "taxpayerName",
        "registeredAddress",
        "registeredAddressZipCode",
        "dateOfBirth",
        "email",
        "citizenship",
        "isClaimingForeignTaxCredits",
        "foreignTaxNumber",
        "contactNumber",
        "civilStatus",
        "spouseHasIncome",
        "filingStatus",
        "taxRateOption"
      ],
      "next": "tax_payable_summary"
    },
    {
      "id": "tax_payable_summary",
      "title": "Part II - Total Tax Payable",
      "fields": [
        "taxDueAmount",
        "taxDueSpouseAmount",
        "totalTaxCreditsAmount",
        "totalTaxCreditsSpouseAmount",
        "netTaxPayableAmount",
        "netTaxPayableSpouseAmount",
        "secondInstallmentAmount",
        "secondInstallmentSpouseAmount",
        "taxPayableAfterInstallmentAmount",
        "taxPayableAfterInstallmentSpouseAmount",
        "surchargeAmount",
        "surchargeSpouseAmount",
        "interestAmount",
        "interestSpouseAmount",
        "compromiseAmount",
        "compromiseSpouseAmount",
        "totalPenaltiesAmount",
        "totalPenaltiesSpouseAmount",
        "totalAmountPayableAmount",
        "totalAmountPayableSpouseAmount",
        "aggregateAmountPayable",
        "overpaymentDisposition",
        "signatoryName",
        "signedDeclaration",
        "numberOfAttachments"
      ],
      "next": "graduated_rate_computation"
    },
    {
      "id": "graduated_rate_computation",
      "title": "Part IV.A - Computation of Income Tax (Graduated Rates with OSD)",
      "fields": [
        "gradOtherIncome2SpouseAmount",
        "gradNetIncomeAmount",
        "gradTotalOtherIncomeSpouseAmount",
        "gradOtherIncome1Amount",
        "gradGppShareIncomeSpouseAmount",
        "gradOptionalStandardDeductionSpouseAmount",
        "gradTotalOtherIncomeAmount",
        "gradOtherIncome1SpouseAmount",
        "gradSalesRevenueAmount",
        "gradSalesRevenueSpouseAmount",
        "gradOptionalStandardDeductionAmount",
        "gradSalesReturnsAllowancesDiscountsSpouseAmount",
        "gradSalesReturnsAllowancesDiscountsAmount",
        "gradNetSalesAmount",
        "gradGppShareIncomeAmount",
        "gradTotalTaxableIncomeAmount",
        "gradTotalTaxableIncomeSpouseAmount",
        "gradNetIncomeSpouseAmount",
        "gradNetSalesSpouseAmount",
        "gradOtherIncomeDescription2",
        "gradOtherIncomeDescription1",
        "gradOtherIncome2Amount"
      ],
      "next": "eight_percent_computation"
    },
    {
      "id": "eight_percent_computation",
      "title": "Part IV.B - Computation of Income Tax (8% Flat Rate)",
      "fields": [
        "eightNetSalesSpouseAmount",
        "eightSalesReturnsAllowancesDiscountsSpouseAmount",
        "eightTotalTaxableIncomeAmount",
        "eightAllowableReductionAmount",
        "eightOtherIncome1Amount",
        "eightNetSalesAmount",
        "eightTotalTaxableIncomeSpouseAmount",
        "eightTotalOtherNonOperatingIncomeAmount",
        "eightSalesRevenueAmount",
        "eightTaxableIncomeAfterReductionAmount",
        "eightOtherIncomeDescription1",
        "eightOtherIncome2Amount",
        "eightSalesReturnsAllowancesDiscountsAmount",
        "eightOtherIncome2SpouseAmount",
        "eightTotalOtherNonOperatingIncomeSpouseAmount",
        "eightTaxableIncomeAfterReductionSpouseAmount",
        "eightAllowableReductionSpouseAmount",
        "eightSalesRevenueSpouseAmount",
        "eightOtherIncome1SpouseAmount",
        "eightOtherIncomeDescription2"
      ],
      "next": "tax_credits"
    },
    {
      "id": "tax_credits",
      "title": "Part IV.C - Tax Credits/Payments",
      "fields": [
        "priorYearExcessCreditsAmount",
        "priorYearExcessCreditsSpouseAmount",
        "taxPaymentsFirstThreeQuartersAmount",
        "taxPaymentsFirstThreeQuartersSpouseAmount",
        "creditableTaxWithheldFirstThreeQuartersAmount",
        "creditableTaxWithheldFirstThreeQuartersSpouseAmount",
        "creditableTaxWithheldFourthQuarter2307Amount",
        "creditableTaxWithheldFourthQuarter2307SpouseAmount",
        "taxPaidPreviouslyFiledAmendedReturn",
        "taxPaidPreviouslyFiledAmendedReturnSpouse",
        "foreignTaxCredits",
        "foreignTaxCreditsSpouse",
        "otherTaxCreditsDescription",
        "otherTaxCreditsAmount",
        "otherTaxCreditsSpouseAmount"
      ],
      "next": "spouse_background"
    },
    {
      "id": "spouse_background",
      "title": "Part V - Background Information on Spouse",
      "fields": [
        "spouseTaxpayerType",
        "spouseAlphanumericTaxCode",
        "spouseRdoCode",
        "spouseTaxRateOption",
        "spouseForeignTaxNumber",
        "spouseCitizenship",
        "spouseContactNumber",
        "spouseName",
        "spouseTin",
        "spouseIsClaimingForeignTaxCredits"
      ]
    }
  ]
}