{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ro/anaf/declaratie-unica-activitati-independente",
  "version": "1.0.0",
  "title": "Romania — Single Declaration / Independent Activities, Real System (Formulary 212, Anexa nr.1)",
  "description": "The Agenția Națională de Administrare Fiscală's (ANAF, Romania's tax authority) Formulary 212, \"Declarație unică privind impozitul pe venit și contribuțiile sociale datorate de persoanele fizice\" (Single Declaration on income tax and social contributions owed by individuals) — the annual combined self-assessment declaration Romanian individual taxpayers file, distributed as a free unauthenticated download from ANAF's own static document host. Opens Romania's Taxes vertical, Romania's first published schema (50th jurisdiction). The source is a genuine 14-page static AcroForm (confirmed via `pdfjs-dist`: has `/AcroForm`, no `/XFA` key, no `NeedsRendering` flag) with 189 Widget annotations across 12 of the 14 pages (2 pages carry zero widgets). Formulary 212 is a single combined declaration covering many mutually-distinct taxpayer categories (independent-activity income under either the real-accounting system or a flat-rate expense quota, income taxed on a fixed income norm, tourism-rental income, agricultural income, foreign-sourced income of several kinds, voluntary health-contribution declarations for persons without other income) in one document with many conditional sections gated by the form's own \"1. Categoria de venit\" (Category of income) selector and a top-of-form \"B. DATE PRIVIND SECȚIUNILE COMPLETATE\" (Sections completed) checklist. This v1.0.0 scopes to the single most common filer profile: an individual with income from independent activities (\"activități independente\", category 1.1) taxed under the real accounting system (\"sistem real\", as opposed to the flat-rate expense-quota alternative), who owes both annual income tax and the CAS (pension) and CASS (health) social contributions, filing as a single individual (this form's declarant is always the natural person, not a joint household, so no spousal/joint-filing axis applies the way it does on e.g. this registry's `jo/istd` precedent). Models the taxpayer-identification block (§A), the top-of-form section-completed toggles relevant to this profile (§B), the independent-activities business-detail and income/expense worksheet (§Secțiunea 1/Subsecțiunea 1, including the form's own Category-of-income and net-income-determination-method selectors, each gating the worksheet fields via `requiredWhen`, consistent with this registry's `rs/mup` procedure-code-gated precedent), the CAS worksheet with its own printed income-threshold-bracket gate (§Secțiunea 3/Subsecțiunea 1), the CASS worksheet for independent-activity income (§Secțiunea 3/Subsecțiunea 2, point 2.1 only), and the declaration/signature block (§C authorized-agent identification, the annex-count fields, the attestation text, and both signature fields). 71 `fields[]` plus 1 `documents[]` entry (the declaration's own verbatim attestation text). Explicitly out of scope for v1.0.0 (disclosed, not silently dropped): every other \"Categoria de venit\" branch (IP rights, all rental-income variants, agricultural/forestry/fish-farming income, securities transfers, bond interest, the art.114 \"other sources\" categories) and their own worksheets; the flat-rate-expense-quota alternative to the real system; income taxed on a fixed norm (Subsecțiunea 2), tourism-rental income (Subsecțiunea 3), and agricultural-income-on-a-norm (Subsecțiunea 4); all of Secțiunea 2 (foreign-sourced income, in every category); Secțiunea 3/Subsecțiunea 2 point 2.2 (CASS for non-independent-activity income categories); Secțiunea 4, Secțiunea 5, and Secțiunea 6 (the form's own re-derivation of the final annual tax/CASS-difference computation), each of which was independently confirmed via `pdfjs-dist` to carry zero AcroForm Widget annotations on its own pages (11-12 of 14) — these rows are not independently fillable on this static specimen at all, apparently auto-computed by ANAF's own e-filing system from the data entered in the sections this schema does model, a materially different and more precise finding than this cycle's own pre-authoring briefing's framing of those 2 pages as generic \"instructions\"; Secțiunea 7's own summary-of-obligations subtotals (parts I-III, also zero-widget, same reason) though Secțiunea 7 part IV's own fillable roll-up boxes and Secțiunea 8's early-payment bonus are disclosed as a distinct, deliberately out-of-scope backlog item (not zero-widget, simply outside this v1.0.0's declared scope); and the entirety of Capitolul II (the voluntary CASS-opt-in chapter for persons without other qualifying income, including its own dependent-family-member sub-declarations). GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of Romania or the Agenția Națională de Administrare Fiscală.",
  "status": "draft",
  "jurisdiction": {
    "country": "RO",
    "level": "national"
  },
  "authority": {
    "name": "Agenția Națională de Administrare Fiscală",
    "abbreviation": "ANAF",
    "url": "https://www.anaf.ro"
  },
  "process": {
    "type": "filing",
    "language": "ro"
  },
  "source": {
    "url": "https://static.anaf.ro/static/10/Anaf/formulare/D_212_2736_2025.pdf",
    "retrievedAt": "2026-07-13",
    "documentRef": "ANAF Formulary 212 (Anexa nr.1), \"Declarație unică privind impozitul pe venit și contribuțiile sociale datorate de persoanele fizice\", file D_212_2736_2025.pdf, Last-Modified 2026-01-05"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-13",
    "verifiedBy": "GovSchema Engineering",
    "nextReviewBy": "2027-01-13",
    "notes": "GovSchema Standard Research cycle GOV-2797. Opens Romania's Taxes vertical (Romania's first published schema, 50th jurisdiction). Independently re-fetched and re-verified this cycle rather than trusting the pre-cycle briefing verbatim: re-derived the full sha256 (matches the briefing's truncated value byte-for-byte) and independently discovered, via pdfjs-dist's own per-page annotation count, that 2 of the 14 pages the briefing described as generic 'instructions, not fillable' are actually the form's own Secțiunea 4/4.1/4.2/5/5.1/6 tax-computation worksheets, which genuinely carry zero AcroForm widgets (auto-computed by ANAF's own e-filing system, not independently fillable on this static specimen) — a materially more precise finding than the pre-cycle framing, disclosed in full in this schema's own VERIFICATION.md. See that file for the complete sourcing record."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering",
    "assertedAt": "2026-07-13"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxYear",
      "label": "ANUL",
      "type": "string",
      "required": true,
      "description": "The 4-digit tax year this declaration covers.",
      "sourceRef": "Page 1, Capitolul I header: \"...PENTRU ANUL .............\"",
      "validation": { "pattern": "^[0-9]{4}$" }
    },
    {
      "name": "taxpayerFiscalId",
      "label": "Cod de identificare fiscală",
      "type": "string",
      "required": true,
      "description": "The taxpayer's fiscal identification code (CNP for a Romanian individual), printed as a 13-cell comb entry box.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, §A: \"Cod de identificare fiscală\"",
      "validation": { "pattern": "^[0-9]{13}$" }
    },
    {
      "name": "lastName",
      "label": "Nume",
      "type": "string",
      "required": true,
      "description": "The taxpayer's last name.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Nume\""
    },
    {
      "name": "fatherInitial",
      "label": "Inițiala tatălui",
      "type": "string",
      "required": false,
      "description": "The initial of the taxpayer's father's first name, a Romanian civil-identification convention.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Inițiala tatălui\""
    },
    {
      "name": "firstName",
      "label": "Prenume",
      "type": "string",
      "required": true,
      "description": "The taxpayer's first name(s).",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Prenume\""
    },
    {
      "name": "nonResident",
      "label": "Nerezident",
      "type": "boolean",
      "required": false,
      "description": "Whether the taxpayer is a non-resident of Romania.",
      "sourceRef": "Page 1, §A: \"Nerezident\""
    },
    {
      "name": "countryOfResidence",
      "label": "Țara de rezidență",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "nonResident", "equals": true },
      "description": "The taxpayer's country of residence, required only when the taxpayer is a non-resident.",
      "sourceRef": "Page 1, §A: \"Țara de rezidență\""
    },
    {
      "name": "foreignFiscalId",
      "label": "Cod de identificare fiscală din străinătate",
      "type": "string",
      "required": false,
      "description": "The taxpayer's foreign fiscal identification code, when one exists, printed as a 13-cell comb entry box.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, §A: \"Cod de identificare fiscală din străinătate\""
    },
    {
      "name": "street",
      "label": "Stradă",
      "type": "string",
      "required": true,
      "description": "The street of the taxpayer's address.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Stradă\""
    },
    {
      "name": "streetNumber",
      "label": "Număr",
      "type": "string",
      "required": false,
      "description": "The street number of the taxpayer's address.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Număr\""
    },
    {
      "name": "block",
      "label": "Bloc",
      "type": "string",
      "required": false,
      "description": "The apartment-block identifier of the taxpayer's address, a common Romanian address element.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Bloc\""
    },
    {
      "name": "entrance",
      "label": "Scară",
      "type": "string",
      "required": false,
      "description": "The building entrance/stairwell identifier of the taxpayer's address.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Scară\""
    },
    {
      "name": "floor",
      "label": "Etaj",
      "type": "string",
      "required": false,
      "description": "The floor of the taxpayer's address.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Etaj\""
    },
    {
      "name": "apartment",
      "label": "Ap.",
      "type": "string",
      "required": false,
      "description": "The apartment number of the taxpayer's address.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Ap.\""
    },
    {
      "name": "countyOrSector",
      "label": "Judeţ/Sector",
      "type": "string",
      "required": true,
      "description": "The county (or, in Bucharest, sector) of the taxpayer's address.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Judeţ/Sector\""
    },
    {
      "name": "locality",
      "label": "Localitate",
      "type": "string",
      "required": true,
      "description": "The locality (city/town/commune) of the taxpayer's address.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Localitate\""
    },
    {
      "name": "postalCode",
      "label": "Cod poştal",
      "type": "string",
      "required": false,
      "description": "The postal code of the taxpayer's address.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Cod poştal\""
    },
    {
      "name": "bankAccountIban",
      "label": "Cont bancar (IBAN)",
      "type": "string",
      "required": false,
      "description": "The taxpayer's bank account IBAN, for any refund due.",
      "classification": "financial",
      "sourceRef": "Page 1, §A: \"Cont bancar (IBAN)\""
    },
    {
      "name": "phone",
      "label": "Telefon",
      "type": "string",
      "required": false,
      "description": "The taxpayer's telephone number.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"Telefon\""
    },
    {
      "name": "fax",
      "label": "Fax",
      "type": "string",
      "required": false,
      "description": "The taxpayer's fax number.",
      "sourceRef": "Page 1, §A: \"Fax\""
    },
    {
      "name": "email",
      "label": "E-mail",
      "type": "string",
      "required": false,
      "description": "The taxpayer's email address.",
      "classification": "pii",
      "sourceRef": "Page 1, §A: \"E-mail\""
    },
    {
      "name": "isRectifyingChapterI",
      "label": "Declarație rectificativă privind Capitolul I",
      "type": "boolean",
      "required": false,
      "description": "Whether this filing amends a previously filed Chapter I (the annual income-tax/social-contributions chapter this schema models) of the same declaration.",
      "sourceRef": "Page 1, §B: \"Declaraţie rectificativă privind Capitolul I\""
    },
    {
      "name": "isRectifyingDueToComplianceNotice",
      "label": "Declarație rectificativă ca urmare a unei notificări de conformare",
      "type": "boolean",
      "required": false,
      "description": "Whether this filing amends a prior declaration in response to a compliance notice from ANAF.",
      "sourceRef": "Page 1, §B: \"Declaraţie rectificativă ca urmare a unei notificări de conformare\""
    },
    {
      "name": "reportsIndependentActivityRealSystemIncome",
      "label": "Secțiunea 1 / Subsecțiunea 1 completată",
      "type": "boolean",
      "required": true,
      "description": "Whether this filing completes Secțiunea 1/Subsecțiunea 1 (income taxed under the real system or the flat-rate expense quota) — always true for this schema's declared scope (independent-activity income under the real system).",
      "sourceRef": "Page 1, §B, SECȚIUNEA 1/SUBSECŢIUNEA1: \"Date privind impozitul pe veniturile impuse în sistem real/pe baza cotelor forfetare de cheltuieli\""
    },
    {
      "name": "owesSocialInsuranceContributionCAS",
      "label": "Secțiunea 3 / Subsecțiunea 1 completată",
      "type": "boolean",
      "required": true,
      "description": "Whether this filing completes Secțiunea 3/Subsecțiunea 1 (CAS, the pension social-insurance contribution) — always true for this schema's declared scope. Gates the CAS worksheet fields below.",
      "sourceRef": "Page 1, §B, SECȚIUNEA 3/SUBSECŢIUNEA 1: \"Date privind contribuţia de asigurări sociale datorată\""
    },
    {
      "name": "owesHealthInsuranceContributionCASS",
      "label": "Secțiunea 3 / Subsecțiunea 2 completată",
      "type": "boolean",
      "required": true,
      "description": "Whether this filing completes Secțiunea 3/Subsecțiunea 2 (CASS, the health social-insurance contribution) — always true for this schema's declared scope. Gates the CASS worksheet fields below.",
      "sourceRef": "Page 1, §B, SECȚIUNEA 3/SUBSECŢIUNEA 2: \"Date privind contribuţia de asigurări sociale de sănătate datorată\""
    },
    {
      "name": "exemptUnderDoubleTaxationConvention",
      "label": "Venit scutit conform convenției de evitare a dublei impuneri și a legislației Uniunii Europene",
      "type": "boolean",
      "required": false,
      "description": "Whether the reported income is exempt under a double-taxation convention or EU legislation.",
      "sourceRef": "Page 3, Subsecțiunea 1: \"Venit scutit conform convenţiei de evitare a dublei impuneri şi a legislaţiei Uniunii Europene\""
    },
    {
      "name": "electsRomaniaTaxRegularization",
      "label": "Opțiune privind regularizarea în România a impozitului pe venit",
      "type": "boolean",
      "required": false,
      "description": "Whether the taxpayer elects to have their income tax regularized in Romania.",
      "sourceRef": "Page 3, Subsecțiunea 1: \"Opţiune privind regularizarea în România a impozitului pe venit\""
    },
    {
      "name": "incomeCategory",
      "label": "1. Categoria de venit",
      "type": "enum",
      "required": true,
      "description": "The category of income this Subsecțiunea 1 filing reports. This schema's worksheet fields (business details, income/expense worksheet) are gated `requiredWhen` this equals \"independent_activities\" (point 1.1); every other printed category is disclosed as out of scope for this v1.0.0. The source prints this as 17 individual checkboxes (one per category/sub-category), not a single radio control; modeled as a single enum consistent with this registry's `rs/mup` procedure-selector precedent.",
      "sourceRef": "Page 3, Subsecțiunea 1, point 1: \"Categoria de venit\" — 1.1 through 1.7.4",
      "validation": {
        "enum": [
          "independent_activities",
          "ip_rights",
          "rental_of_assets_other",
          "rental_foreign_currency",
          "rental_lei",
          "rental_paid_in_kind",
          "rental_guarantee_used_for_rent",
          "tourist_room_rental",
          "agricultural_activities",
          "forestry",
          "fish_farming",
          "securities_transfer",
          "resident_bond_interest",
          "other_income_art114_k1",
          "other_income_art114_l",
          "other_income_art114_m",
          "other_income_art114_unspecified"
        ]
      }
    },
    {
      "name": "netIncomeDeterminationMethod",
      "label": "2. Determinarea venitului net",
      "type": "enum",
      "required": true,
      "description": "The method used to determine net income: the real accounting system (this schema's declared scope) or a flat-rate expense quota (disclosed as out of scope for this v1.0.0 — no further fields beyond this selector are modeled for that branch).",
      "sourceRef": "Page 3, Subsecțiunea 1, point 2: \"Determinarea venitului net\" — \"sistem real\" / \"cote forfetare de cheltuieli\"",
      "validation": { "enum": ["real_system", "flat_rate_expense_quota"] }
    },
    {
      "name": "organizationForm",
      "label": "3. Forma de organizare",
      "type": "enum",
      "required": true,
      "description": "The form of organization under which the activity is carried out.",
      "sourceRef": "Page 3, Subsecțiunea 1, point 3: \"Forma de organizare\" — individual / asociere fără personalitate juridică / entităţi supuse regimului transparenţei fiscale / modificarea modalităţii-formei de exercitare a activităţii",
      "validation": {
        "enum": [
          "individual",
          "association_without_legal_personality",
          "fiscal_transparency_regime_entity",
          "change_of_activity_exercise_form"
        ]
      }
    },
    {
      "name": "mainActivityDescription",
      "label": "4. Obiectul principal de activitate",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "incomeCategory", "equals": "independent_activities" },
      "description": "A description of the main object of the independent activity.",
      "sourceRef": "Page 3, Subsecțiunea 1, point 4: \"Obiectul principal de activitate\""
    },
    {
      "name": "caenCode",
      "label": "Cod CAEN",
      "type": "string",
      "required": false,
      "requiredWhen": { "field": "incomeCategory", "equals": "independent_activities" },
      "description": "The 4-digit CAEN (Romanian standard industrial activity classification) code of the main activity.",
      "sourceRef": "Page 3, Subsecțiunea 1, point 4: \"Cod CAEN\"",
      "validation": { "pattern": "^[0-9]{4}$" }
    },
    {
      "name": "businessAddress",
      "label": "5. Sediul/Datele de identificare a bunului pentru care se cedează folosința",
      "type": "string",
      "required": false,
      "description": "The registered office of the activity, or identifying details of the asset whose use is being ceded (this last clause applies mainly to the rental-income category, out of scope for this v1.0.0).",
      "classification": "pii",
      "sourceRef": "Page 3, Subsecțiunea 1, point 5"
    },
    {
      "name": "authorizationDocumentNumber",
      "label": "6. Documentul de autorizare — Nr.",
      "type": "string",
      "required": false,
      "description": "The number of the document authorizing the activity (or the rental contract, out of scope for this v1.0.0).",
      "sourceRef": "Page 3, Subsecțiunea 1, point 6: \"Documentul de autorizare/Contractul de închiriere\" — \"Nr.\""
    },
    {
      "name": "authorizationDocumentDate",
      "label": "6. Documentul de autorizare — Data",
      "type": "date",
      "required": false,
      "description": "The date of the document authorizing the activity.",
      "sourceRef": "Page 3, Subsecțiunea 1, point 6 — \"Data\""
    },
    {
      "name": "associationContractNumber",
      "label": "7. Contractul de asociere — Nr.",
      "type": "string",
      "required": false,
      "description": "The number of the association contract, when the activity is organized as an association without legal personality.",
      "sourceRef": "Page 3, Subsecțiunea 1, point 7: \"Contractul de asociere\" — \"Nr.\""
    },
    {
      "name": "associationContractDate",
      "label": "7. Contractul de asociere — Data",
      "type": "date",
      "required": false,
      "description": "The date of the association contract.",
      "sourceRef": "Page 3, Subsecțiunea 1, point 7 — \"Data\""
    },
    {
      "name": "activityStartDate",
      "label": "8. Data începerii activității",
      "type": "date",
      "required": false,
      "description": "The date the activity began.",
      "sourceRef": "Page 3, Subsecțiunea 1, point 8: \"Data începerii activităţii\""
    },
    {
      "name": "activityEndDate",
      "label": "9. Data încetării activității",
      "type": "date",
      "required": false,
      "description": "The date the activity ended, if applicable.",
      "sourceRef": "Page 3, Subsecțiunea 1, point 9: \"Data încetării activităţii\""
    },
    {
      "name": "activitySuspensionDate",
      "label": "10. Data suspendării activității",
      "type": "date",
      "required": false,
      "description": "The date the activity was suspended, if applicable.",
      "sourceRef": "Page 3, Subsecțiunea 1, point 10: \"Data suspendării activităţii\""
    },
    {
      "name": "disabilityExemptionDays",
      "label": "11. Număr zile de scutire",
      "type": "integer",
      "required": false,
      "description": "The number of exemption days for a taxpayer with a severe or pronounced disability who earns income exempt from income tax.",
      "sourceRef": "Page 3, Subsecțiunea 1, point 11: \"Număr zile de scutire\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "grossIncome",
      "label": "1. Venit brut",
      "type": "number",
      "required": false,
      "requiredWhen": { "all": [
        { "field": "incomeCategory", "equals": "independent_activities" },
        { "field": "netIncomeDeterminationMethod", "equals": "real_system" }
      ] },
      "description": "Row 1 of the real-system income/expense worksheet: gross income.",
      "classification": "financial",
      "sourceRef": "Page 4, §B, row 1: \"Venit brut\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "deductibleExpenses",
      "label": "2. Cheltuieli deductibile, potrivit legii",
      "type": "number",
      "required": false,
      "requiredWhen": { "all": [
        { "field": "incomeCategory", "equals": "independent_activities" },
        { "field": "netIncomeDeterminationMethod", "equals": "real_system" }
      ] },
      "description": "Row 2 of the worksheet: deductible expenses, per law.",
      "classification": "financial",
      "sourceRef": "Page 4, §B, row 2: \"Cheltuieli deductibile, potrivit legii\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "netAnnualIncome",
      "label": "3. Venit net anual (rd.1 - rd.2)",
      "type": "number",
      "required": false,
      "requiredWhen": { "all": [
        { "field": "incomeCategory", "equals": "independent_activities" },
        { "field": "netIncomeDeterminationMethod", "equals": "real_system" }
      ] },
      "description": "Row 3: net annual income, computed as row 1 minus row 2.",
      "classification": "financial",
      "sourceRef": "Page 4, §B, row 3: \"Venit net anual (rd.1. - rd.2.)/Câştig net anual\""
    },
    {
      "name": "annualFiscalLoss",
      "label": "4. Pierdere fiscală anuală (rd.2 - rd.1)",
      "type": "number",
      "required": false,
      "description": "Row 4: annual fiscal loss, computed as row 2 minus row 1, when expenses exceed income.",
      "classification": "financial",
      "sourceRef": "Page 4, §B, row 4: \"Pierdere fiscală anuală (rd.2. - rd.1.)/Pierdere netă anuală\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "priorYearLossesCarriedForward",
      "label": "5. Pierderi fiscale/nete anuale reportate din anii precedenți",
      "type": "number",
      "required": false,
      "description": "Row 5: fiscal/net annual losses carried forward from prior years.",
      "classification": "financial",
      "sourceRef": "Page 4, §B, row 5",
      "validation": { "minimum": 0 }
    },
    {
      "name": "lossOffsetInReportingYear",
      "label": "6. Pierdere fiscală compensată în anul de raportare",
      "type": "number",
      "required": false,
      "description": "Row 6: fiscal loss offset in the reporting year, per the form's own footnoted computation (the lesser of 70% of row 3 and row 5).",
      "classification": "financial",
      "sourceRef": "Page 4, §B, row 6",
      "validation": { "minimum": 0 }
    },
    {
      "name": "netTaxableAnnualIncome",
      "label": "7. Venit/Câștig net anual impozabil (rd.3 - rd.6)",
      "type": "number",
      "required": false,
      "requiredWhen": { "all": [
        { "field": "incomeCategory", "equals": "independent_activities" },
        { "field": "netIncomeDeterminationMethod", "equals": "real_system" }
      ] },
      "description": "Row 7: net taxable annual income, computed as row 3 minus row 6. This is the figure the CAS/CASS worksheets below reference as \"total annual income from independent activities.\"",
      "classification": "financial",
      "sourceRef": "Page 4, §B, row 7"
    },
    {
      "name": "reducedNetTaxableIncome",
      "label": "8. Venit net anual impozabil redus",
      "type": "number",
      "required": false,
      "description": "Row 8: reduced net taxable annual income. Per the form's own footnote, this row is completed only by severely/pronounced-disabled taxpayers whose income is exempt from tax under the flat-rate-expense-quota or other non-real-system categories — not applicable to (left blank by) this schema's real-system independent-activities scope.",
      "classification": "financial",
      "sourceRef": "Page 4, §B, row 8, footnote 2"
    },
    {
      "name": "annualIncomeTaxDue",
      "label": "9. Impozit anual datorat/Impozit pe venit datorat (rd.7 x 10% sau rd.8 x 10%)",
      "type": "number",
      "required": false,
      "description": "Row 9: annual income tax due. Per the form's own footnote 3, this row is NOT completed by taxpayers realizing independent-activity or IP-rights income taxed under the real system (this schema's scope) — the authoritative final tax computation for that profile is instead performed in Secțiunea 4, which this specimen exposes with zero AcroForm widgets (see this schema's own VERIFICATION.md) — except that a filer with a fiscal loss enters \"0\" here.",
      "classification": "financial",
      "sourceRef": "Page 4, §B, row 9, footnote 3",
      "validation": { "minimum": 0 }
    },
    {
      "name": "casIncomeThresholdBracket",
      "label": "A/A.1-A.3/B — CAS income threshold",
      "type": "enum",
      "required": false,
      "requiredWhen": { "field": "owesSocialInsuranceContributionCAS", "equals": true },
      "description": "The printed income-threshold bracket that determines whether, and at what base, CAS (pension social-insurance contribution) is owed: realized income between 12 and 24 gross minimum wages, at least 24 gross minimum wages, above a recalculated minimum threshold, or below the minimum threshold with a voluntary opt-in.",
      "sourceRef": "Page 9, Secțiunea 3/Subsecțiunea 1: \"A. Am realizat venituri peste plafonul minim\" (A.1/A.2/A.3) / \"B. Am realizat venituri sub plafonul minim şi optez pentru plata CAS\"",
      "validation": {
        "enum": [
          "between_12_and_24_minimum_wages",
          "at_least_24_minimum_wages",
          "above_recalculated_minimum_threshold",
          "below_minimum_opts_in"
        ]
      }
    },
    {
      "name": "totalAnnualIncomeIndependentActivitiesAndIpRights",
      "label": "1. Total venituri anuale realizate din activități independente și drepturi de proprietate intelectuală",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "owesSocialInsuranceContributionCAS", "equals": true },
      "description": "CAS worksheet row 1: total annual income realized from independent activities and IP rights, per art.148 alin.(1) of the Fiscal Code.",
      "classification": "financial",
      "sourceRef": "Page 9, Secțiunea 3/Subsecțiunea 1, row 1",
      "validation": { "minimum": 0 }
    },
    {
      "name": "casCalculationBase",
      "label": "2. Baza anuală de calcul al CAS (venit ales pentru plata CAS)",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "owesSocialInsuranceContributionCAS", "equals": true },
      "description": "CAS worksheet row 2: the annual CAS calculation base (the income chosen for CAS payment).",
      "classification": "financial",
      "sourceRef": "Page 9, Secțiunea 3/Subsecțiunea 1, row 2",
      "validation": { "minimum": 0 }
    },
    {
      "name": "casDue",
      "label": "3. CAS datorată (rd.2 x 25%)",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "owesSocialInsuranceContributionCAS", "equals": true },
      "description": "CAS worksheet row 3: CAS due, computed as row 2 times 25%.",
      "classification": "financial",
      "sourceRef": "Page 9, Secțiunea 3/Subsecțiunea 1, row 3",
      "validation": { "minimum": 0 }
    },
    {
      "name": "casWithheldByPayer",
      "label": "4. CAS reținută de plătitorul de venit conform art.151 alin.(9) din Codul fiscal",
      "type": "number",
      "required": false,
      "description": "CAS worksheet row 4: CAS already withheld by the income payer, when applicable.",
      "classification": "financial",
      "sourceRef": "Page 9, Secțiunea 3/Subsecțiunea 1, row 4",
      "validation": { "minimum": 0 }
    },
    {
      "name": "casPositiveDifference",
      "label": "5. Diferența stabilită în plus (rd.3 - rd.4)",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "owesSocialInsuranceContributionCAS", "equals": true },
      "description": "CAS worksheet row 5: the positive difference between CAS due and CAS withheld (row 3 minus row 4; equals row 3 outright when row 4 is not completed, per the form's own footnote).",
      "classification": "financial",
      "sourceRef": "Page 9, Secțiunea 3/Subsecțiunea 1, row 5"
    },
    {
      "name": "cassTotalAnnualIncomeIndependentActivities",
      "label": "1. Total venit anual cumulat din activități independente",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "owesHealthInsuranceContributionCASS", "equals": true },
      "description": "CASS worksheet (point 2.1, independent-activity income) row 1: total annual cumulative income from independent activities, per art.170 alin.(1) of the Fiscal Code.",
      "classification": "financial",
      "sourceRef": "Page 10, Secțiunea 3/Subsecțiunea 2, point 2.1, row 1",
      "validation": { "minimum": 0 }
    },
    {
      "name": "cassCalculationBase",
      "label": "2. Bază anuală de calcul al CASS",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "owesHealthInsuranceContributionCASS", "equals": true },
      "description": "CASS worksheet row 2: the annual CASS calculation base, capped at the level of 60 gross minimum wages per the form's own footnote.",
      "classification": "financial",
      "sourceRef": "Page 10, Secțiunea 3/Subsecțiunea 2, point 2.1, row 2",
      "validation": { "minimum": 0 }
    },
    {
      "name": "cassAnnual",
      "label": "3. CASS anuală (rd.2 x 10%)",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "owesHealthInsuranceContributionCASS", "equals": true },
      "description": "CASS worksheet row 3: annual CASS, computed as row 2 times 10%.",
      "classification": "financial",
      "sourceRef": "Page 10, Secțiunea 3/Subsecțiunea 2, point 2.1, row 3",
      "validation": { "minimum": 0 }
    },
    {
      "name": "cassDueFromOptIn",
      "label": "4. CASS datorată ca urmare a exercitării opțiunii potrivit art.180 alin.(2)",
      "type": "number",
      "required": false,
      "description": "CASS worksheet row 4: CASS due as a result of a voluntary opt-in under art.180 alin.(2) of the Fiscal Code.",
      "classification": "financial",
      "sourceRef": "Page 10, Secțiunea 3/Subsecțiunea 2, point 2.1, row 4",
      "validation": { "minimum": 0 }
    },
    {
      "name": "cassDue",
      "label": "5. CASS datorată (rd.3 - rd.4 sau cifra 0)",
      "type": "number",
      "required": false,
      "requiredWhen": { "field": "owesHealthInsuranceContributionCASS", "equals": true },
      "description": "CASS worksheet row 5: CASS due, computed as row 3 minus row 4, or \"0\" per the form's own footnoted rule.",
      "classification": "financial",
      "sourceRef": "Page 10, Secțiunea 3/Subsecțiunea 2, point 2.1, row 5"
    },
    {
      "name": "cassWithheldByPayer",
      "label": "6. CASS reținută de plătitorul de venit conform art.174 alin.(10) și alin.(11)",
      "type": "number",
      "required": false,
      "description": "CASS worksheet row 6: CASS already withheld by the income payer, when applicable.",
      "classification": "financial",
      "sourceRef": "Page 10, Secțiunea 3/Subsecțiunea 2, point 2.1, row 6",
      "validation": { "minimum": 0 }
    },
    {
      "name": "cassPositiveDifference",
      "label": "7. Diferența stabilită în plus (rd.5 - rd.6)",
      "type": "number",
      "required": false,
      "description": "CASS worksheet row 7: the positive difference between CASS due and CASS withheld.",
      "classification": "financial",
      "sourceRef": "Page 10, Secțiunea 3/Subsecțiunea 2, point 2.1, row 7"
    },
    {
      "name": "cassNegativeDifference",
      "label": "8. Diferența stabilită în minus (rd.6 - rd.5)",
      "type": "number",
      "required": false,
      "description": "CASS worksheet row 8: the negative difference between CASS withheld and CASS due. The form's own warning notes a income-tax consequence at Secțiunea 6 (out of scope for this v1.0.0) when withheld CASS exceeds a printed threshold.",
      "classification": "financial",
      "sourceRef": "Page 10, Secțiunea 3/Subsecțiunea 2, point 2.1, row 8"
    },
    {
      "name": "annexFromNumber",
      "label": "Anexele nr. (from)",
      "type": "integer",
      "required": false,
      "description": "The first annex number, when one or more Anexa (companion single-form annexes for additional income categories/sources) are attached to this declaration.",
      "sourceRef": "Page 14: \"Anexele nr. ... - ... fac parte integrantă din prezenta declaraţie\"",
      "validation": { "minimum": 1 }
    },
    {
      "name": "annexToNumber",
      "label": "Anexele nr. (to)",
      "type": "integer",
      "required": false,
      "description": "The last annex number, when one or more Anexa are attached to this declaration.",
      "sourceRef": "Page 14: \"Anexele nr. ... - ... fac parte integrantă din prezenta declaraţie\"",
      "validation": { "minimum": 1 }
    },
    {
      "name": "authorizedAgentName",
      "label": "Nume, prenume/Denumire (împuternicit/curator fiscal)",
      "type": "string",
      "required": false,
      "description": "The name of the authorized agent or fiscal curator declaring on the taxpayer's behalf, when applicable.",
      "classification": "pii",
      "sourceRef": "Page 2, §C: \"Nume, prenume/Denumire\""
    },
    {
      "name": "authorizedAgentFiscalId",
      "label": "Cod de identificare fiscală (împuternicit/curator fiscal)",
      "type": "string",
      "required": false,
      "description": "The fiscal identification code of the authorized agent or fiscal curator, when applicable.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 2, §C: \"Cod de identificare fiscală\""
    },
    {
      "name": "taxpayerSignature",
      "label": "Semnătură contribuabil",
      "type": "string",
      "required": true,
      "description": "The taxpayer's name, standing in for their physical signature, attesting the declaration.",
      "classification": "pii",
      "sourceRef": "Page 14: \"Semnătură contribuabil\""
    },
    {
      "name": "authorizedAgentOrFiscalCuratorSignature",
      "label": "Semnătură împuternicit/curator fiscal",
      "type": "string",
      "required": false,
      "description": "The authorized agent's or fiscal curator's name, standing in for their physical signature, when the declaration is filed on the taxpayer's behalf.",
      "classification": "pii",
      "sourceRef": "Page 14: \"Semnătură împuternicit / curator fiscal\""
    }
  ],
  "documents": [
    {
      "id": "declarationAttestation",
      "label": "Declarant's attestation",
      "category": "attestation",
      "belongsTo": "applicant",
      "required": true,
      "statement": "Declarația reprezintă titlu de creanță și produce efecte juridice ale înștiințării de plată de la data depunerii acesteia, în condițiile legii. Sub sancțiunile aplicate faptei de fals în declarații, declar că datele înscrise în acest formular sunt corecte și complete.",
      "sourceRef": "Page 14: \"Declaraţia reprezintă titlu de creanţă şi produce efecte juridice ale înştiinţării de plată de la data depunerii acesteia, în condiţiile legii.\" / \"Sub sancţiunile aplicate faptei de fals în declaraţii, declar că datele înscrise în acest formular sunt corecte şi complete.\""
    }
  ]
}