{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "rs/purs/pp-gpdg-godisnji-porez-na-dohodak-gradjana",
  "version": "1.0.0",
  "title": "Serbia — Tax Return on Calculated Annual Personal Income Tax (Form ПП ГПДГ / PP GPDG)",
  "description": "The Tax Administration's (Пореска управа, under the Ministarstvo finansija / Ministry of Finance) \"Пореска пријава о обрачунатом годишњем порезу на доходак грађана\" (Tax return on calculated annual personal income tax of citizens), Form ПП ГПДГ (PP GPDG), filed by resident individuals (on income earned in Serbia and abroad) and non-resident individuals (on income earned in Serbia) whose calendar-year income exceeds three times the average annual salary per employee paid in the Republic of Serbia for the relevant tax year, per data of the republic statistics authority. Filed no later than 15 May of the year following the tax year, exclusively electronically through the Tax Administration's e-Porezi portal using a qualified electronic certificate — there is no paper-filing channel and no static downloadable blank PDF form; the portal either presents taxpayers with a returns the Tax Administration itself pre-fills from official records (which the taxpayer must review, correct if needed, and sign-and-submit) or, when no pre-filled return is available, lets the taxpayer complete one from scratch via a \"Text entry\" or \"XML entry\" option.\n\nThis is a disclosed substitution. GOV-2760's own screening pass (continuing GOV-2753's cycle) had left open a Taxes-vertical candidate named \"PPDG-2R\" (\"Пореска пријава за утврђивање годишњег пореза на доходак грађана\", the pre-2022 decision-based process). Independently re-verified this cycle: PPDG-2R's own PDF is still live on purs.gov.rs, but it governed determination of the annual personal income tax \"by decision\" (по решењу) of the Tax Administration — a mechanism the Republic of Serbia retired starting with the tax calculated for the 2022 tax year (first filed in 2023), replaced by the self-assessment (самоопорезивање) system implemented through this Form PP GPDG. PPDG-2R survives today only as the vehicle for amending or reversing (storno) a pre-2022-tax-year return; it no longer represents Serbia's current, ongoing annual personal income tax filing process, so this schema models PP GPDG instead. Full sourcing detail for both forms is in this version's own VERIFICATION.md.\n\nSourced from the Tax Administration's own official user-instructions PDF (Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana, April 2023 edition), which documents the return's six parts field-by-field, including two portal screenshots (labelled Slika 1 and Slika 3-5 in the source) showing the actual on-screen form and its dropdown option sets, both read in full and cross-checked against the surrounding instructional text before modeling any field. The return's structure runs: a filing-metadata part (type of filing — general/ex-officio/after-deadline/control-order/court-decision/extended-deadline — plus the tax year, the date the tax liability arose, an interest-through date, and, only for amended or reversed filings, an amendment-type code, the identifier of the filing being amended, and — only for control/court-ordered filings — a basis code and decision number); Part 1, taxpayer identification (JMBG/EBS/PIB, date of birth, name/parent's-name/surname, full address including floor/apartment sub-fields visible only in the portal screenshot, phone, e-mail, and occupation — the source explicitly flags phone/e-mail/occupation as the fields never auto-filled even on a Tax-Administration-prepared return); Part 2, dependent family members (relationship, JMBG/EBS, and name fields, added one at a time through a modal dialog, with a system maximum of 20 entries, at most one \"spouse\" and at most two \"parent\" entries, and no self-listing — modeled here as a bounded 6-slot repeating group per this registry's established convention for dynamic lists lacking a printed row cap); Part 3, the taxable-income worksheet (numbered 3.1 to 3.20, covering withheld-at-source wage and non-employment income, self-employment income, income assessed by Tax Administration decision, self-assessed income under Article 100a, foreign-taxed income, a social-insurance-contribution refund, the under-40 additional reduction, the non-taxable threshold, personal deductions for the taxpayer and dependents, the two-bracket 10%/15% tax calculation, and an alternative-investment-fund tax credit); Part 4, a list of supporting evidence attached to the filing (an \"other income\" certificate, a birth-certificate extract for dependents, or another document type); and Part 5, a free-text note from the taxpayer, proxy, or representative. This v1.0.0 models 107 fields[] plus 3 documents[] entries. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of Serbia, the Ministarstvo finansija, or the Poreska uprava.",
  "status": "draft",
  "jurisdiction": {
    "country": "RS",
    "level": "national"
  },
  "authority": {
    "name": "Poreska uprava (Tax Administration), Ministarstvo finansija (Ministry of Finance)",
    "abbreviation": "PU",
    "url": "https://www.purs.gov.rs"
  },
  "process": {
    "type": "filing",
    "language": "sr"
  },
  "source": {
    "url": "https://www.purs.gov.rs/upload/media/2025/2/4/386327/Korisnickouputstvozapodnosenjeporeskeprijaveoobracunatomgodisnjemporezunadohodakgradjana.pdf",
    "retrievedAt": "2026-07-13",
    "documentRef": "Poreska uprava, \"Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana\" (April 2023), describing Form ПП ГПДГ (PP GPDG)"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-13",
    "verifiedBy": "GovSchema Engineering",
    "nextReviewBy": "2027-01-13",
    "notes": "GovSchema Standard Research cycle GOV-2767, advancing Serbia's Taxes vertical. Independently re-fetched and re-verified both the pre-scouted PPDG-2R candidate (still live, HTTP 200, application/pdf, 254,833 bytes, sha256 888aa229a8cd09338055703ada3e195db931ac72e2db4e4ac5ccd4d80ba5be90) and the Korisničko uputstvo for the current Form PP GPDG (HTTP 200, application/pdf, 1,185,205 bytes, sha256 6a453bedd83074b9718858fe609a3e1ff1e075f8348e0bce86f4436aef12cf70), the latter confirming the self-assessment system in force since the 2022 tax year has fully superseded PPDG-2R's decision-based process for ongoing filings. Modeled this schema from the Korisničko uputstvo, including two of its embedded portal screenshots (rendered via pdfjs-dist@3 + node-canvas and visually cross-checked against the surrounding text), since PP GPDG has no static downloadable blank-form PDF (it is completed and submitted entirely inside the e-Porezi portal). See this schema's own top-level description and VERIFICATION.md for the full sourcing record and disclosed judgment calls."
  },
  "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": "Tax return for the year",
      "type": "integer",
      "required": true,
      "description": "The calendar year for which the annual personal income tax is being determined, selected from a dropdown at the top of the return.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), header year-selector, e.g. Slika 1: \"Пореска пријава о обрачунатом годишњем порезу на доходак грађана за [___] годину\"",
      "validation": {
        "minimum": 2022
      }
    },
    {
      "name": "filingType",
      "label": "Type of filing (Врста пријаве)",
      "type": "enum",
      "required": true,
      "description": "The type of filing, selected from a dropdown. Code 1 (general filing) is the ordinary case where the taxpayer files on or before the statutory due date. Codes 2, 4, and 5 are typically applied by the Tax Administration itself, a tax-control order, or a court decision respectively, rather than chosen by a self-filing taxpayer, but are disclosed here as the field's full documented option set.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part \"ДЕО - ПОДАЦИ О ПРИЈАВИ\", item 1) Врста пријаве, codes 1-6",
      "validation": {
        "enum": [
          "general",
          "ex-officio",
          "after-deadline-article-182b",
          "control-order",
          "court-decision",
          "extended-deadline-article-39"
        ]
      }
    },
    {
      "name": "dateTaxLiabilityArose",
      "label": "Date the tax liability arose (Датум настанка пореске обавезе)",
      "type": "date",
      "required": false,
      "description": "The due date of the tax liability under the Law. For a pre-filled return the Tax Administration sets this automatically when it posts the return to the portal; the field is shown as an editable date (not marked mandatory in the portal screenshot) and is otherwise system-derived from the tax year and filing type, so modeled optional rather than an invented always-required field.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part \"ДЕО - ПОДАЦИ О ПРИЈАВИ\", item 2) and Slika 1 (shows a populated but non-asterisked date field)"
    },
    {
      "name": "interestCalculatedThroughDate",
      "label": "Date through which interest is calculated (Датум до ког је обрачуната камата)",
      "type": "date",
      "required": false,
      "description": "The date through which late-payment interest has been calculated. Left blank for a general (on-time) filing; entered by the filer or the Tax Administration depending on filingType, only when there is a legal basis to calculate interest. The source describes this conditionality narratively rather than as a single clean gate on one other field's value, so it is modeled optional rather than an invented requiredWhen.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part \"ДЕО - ПОДАЦИ О ПРИЈАВИ\", item 3) Датум до ког је обрачуната камата"
    },
    {
      "name": "amendmentType",
      "label": "Type of amendment (Врста)",
      "type": "enum",
      "required": false,
      "description": "Only completed when this filing amends a previously submitted return: an amendment under Article 40 ZPPPA (the taxpayer's own correction), an amendment ordered by a tax-control finding, or a reversal (storno) of a previously filed return.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part \"ДЕО - ПОДАЦИ О ПРИЈАВИ\", item 4) Врста, codes 1/2/9",
      "validation": {
        "enum": [
          "taxpayer-amendment-article-40",
          "control-order-amendment",
          "reversal"
        ]
      }
    },
    {
      "name": "amendedFilingIdentifier",
      "label": "Identifier of the amended filing (Идентификатор измењене пријаве)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "amendmentType",
        "in": [
          "taxpayer-amendment-article-40",
          "control-order-amendment",
          "reversal"
        ]
      },
      "description": "The ID number of the previously filed tax return that this filing amends or reverses. Required whenever amendmentType is set: the source states that if a value is entered in the Врста (amendmentType) field, a previously recorded return with this identifier must exist and must belong to the same taxpayer.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part \"ДЕО - ПОДАЦИ О ПРИЈАВИ\", item 5) Идентификатор измењене пријаве"
    },
    {
      "name": "controlOrCourtDecisionBasis",
      "label": "Basis (Основ)",
      "type": "enum",
      "required": false,
      "description": "Completed only when the return is filed pursuant to a tax inspector's order in an appeal/complaint proceeding: whether the underlying decision was a first-instance appeal ruling, a second-instance appeal ruling, or an administrative court decision.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part \"ДЕО - ПОДАЦИ О ПРИЈАВИ\", item 7) Основ, codes 1/2/3",
      "validation": {
        "enum": [
          "first-instance-appeal-decision",
          "second-instance-appeal-decision",
          "administrative-court-decision"
        ]
      }
    },
    {
      "name": "controlOrderOrCourtDecisionNumber",
      "label": "Control order / court decision number (Број решења/одлуке суда)",
      "type": "string",
      "required": false,
      "description": "The number of the tax-control order (when filingType is control-order or amendmentType is control-order-amendment/reversal) or the number of the court decision (when filingType is court-decision).",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part \"ДЕО - ПОДАЦИ О ПРИЈАВИ\", item 6) Пријава по налазу контроле/одлуци суда"
    },
    {
      "name": "taxpayerIdNumber",
      "label": "Taxpayer identification number (JMBG/EBS/PIB)",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "The taxpayer's personal identification number: JMBG (citizen's unique master number) for residents, EBS for foreign natural persons without a JMBG, or PIB (tax ID number) as applicable.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.1 \"Порески идентификациони број (лични број) – ЈМБГ/ЕБС/ПИБ\", Slika 1"
    },
    {
      "name": "dateOfBirth",
      "label": "Date of birth",
      "type": "date",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's date of birth, used among other things to determine the under-40 additional-reduction eligibility (field additionalReductionUnder40).",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.2 \"Датум рођења\", Slika 1 (shown with a required asterisk)"
    },
    {
      "name": "firstName",
      "label": "First name",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's first name.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.3 \"Име\", Slika 1"
    },
    {
      "name": "parentsName",
      "label": "One parent's name",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The name of one of the taxpayer's parents, printed as a standard middle identifier on Serbian tax forms.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.3 \"Име једног родитеља\", Slika 1"
    },
    {
      "name": "surname",
      "label": "Surname",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's surname.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.3 \"Презиме\", Slika 1"
    },
    {
      "name": "municipality",
      "label": "Municipality (Општина)",
      "type": "string",
      "required": true,
      "description": "The municipality of the taxpayer's residence/domicile.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.4.1 \"Општина\", Slika 1"
    },
    {
      "name": "place",
      "label": "Place (Место)",
      "type": "string",
      "required": true,
      "description": "The town/place of the taxpayer's residence/domicile.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.4.2 \"Место\", Slika 1"
    },
    {
      "name": "streetName",
      "label": "Street name (Назив улице)",
      "type": "string",
      "required": true,
      "description": "The street name of the taxpayer's residence/domicile.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.4.3 \"Назив улице\", Slika 1"
    },
    {
      "name": "houseNumber",
      "label": "House number (Кућни број – број)",
      "type": "string",
      "required": true,
      "description": "The numeric part of the taxpayer's house number.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.4.4 \"Кућни број – број\", Slika 1"
    },
    {
      "name": "houseNumberLetter",
      "label": "House number letter (Кућни број – слово)",
      "type": "string",
      "required": false,
      "description": "The letter suffix of the taxpayer's house number, if any (e.g. \"12a\").",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.4.4 \"Кућни број – слово\", Slika 1"
    },
    {
      "name": "floor",
      "label": "Floor (Спрат)",
      "type": "string",
      "required": false,
      "description": "The floor of the taxpayer's residence, if living in a multi-unit building. Visible in the portal screenshot as field 1.4.5 but not individually named in the instruction text's numbered walkthrough — visually confirmed via the render.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), Slika 1, field labeled \"1.4.5. Спрат\""
    },
    {
      "name": "apartmentNumber",
      "label": "Apartment number (Стан број)",
      "type": "string",
      "required": false,
      "description": "The apartment number of the taxpayer's residence, if applicable.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), Slika 1, field labeled \"Стан број\" (grouped under 1.4.5)"
    },
    {
      "name": "apartmentLetter",
      "label": "Apartment letter (Стан слово)",
      "type": "string",
      "required": false,
      "description": "The letter suffix of the taxpayer's apartment number, if applicable.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), Slika 1, field labeled \"Стан слово\" (grouped under 1.4.5)"
    },
    {
      "name": "phoneAreaCode",
      "label": "Phone area code (Телефон позивни)",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The area code of the taxpayer's telephone number. The instructions explicitly flag this as one of the numeric fields the taxpayer must always enter themselves (never auto-filled).",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.4.6 \"Телефон позивни\", Slika 1 (asterisked as required)"
    },
    {
      "name": "phoneNumber",
      "label": "Phone number (Телефон број)",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's telephone number, excluding area code. Explicitly flagged as always taxpayer-entered.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.4.6 \"Телефон број\", Slika 1 (asterisked as required)"
    },
    {
      "name": "email",
      "label": "E-mail (Електронска пошта)",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's e-mail address. Explicitly flagged as always taxpayer-entered.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.4.7 \"Електронска пошта\", Slika 1 and Slika 2's validation-error example"
    },
    {
      "name": "occupation",
      "label": "Occupation (Занимање)",
      "type": "string",
      "required": true,
      "description": "The taxpayer's occupation. Explicitly flagged as always taxpayer-entered.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 1) item 1.5 \"Занимање\", Slika 1 and Slika 2's validation-error example"
    },
    {
      "name": "dependent1Relationship",
      "label": "Dependent 1 — relationship (Сродство)",
      "type": "enum",
      "required": false,
      "description": "Relationship of dependent family member 1 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one \"spouse\" entry and at most two \"parent, or adoptive parent\" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, Slika (Сродство dropdown: Деца/усвојеници, Брачни друг, Родитељи/усвојиоци, Унуци...)",
      "validation": {
        "enum": [
          "child-or-adopted-child",
          "spouse",
          "parent-or-adoptive-parent",
          "grandchild-living-in-household-not-supported-by-parents"
        ]
      }
    },
    {
      "name": "dependent1Jmbg",
      "label": "Dependent 1 — JMBG/EBS",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "Personal identification number (JMBG or EBS) of dependent family member 1. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"ЈМБГ/ЕБС\""
    },
    {
      "name": "dependent1FirstName",
      "label": "Dependent 1 — first name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "First name of dependent family member 1, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име\""
    },
    {
      "name": "dependent1ParentsName",
      "label": "Dependent 1 — one parent's name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "One parent's name of dependent family member 1.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име једног родитеља\""
    },
    {
      "name": "dependent1Surname",
      "label": "Dependent 1 — surname",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Surname of dependent family member 1.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Презиме\""
    },
    {
      "name": "dependent2Relationship",
      "label": "Dependent 2 — relationship (Сродство)",
      "type": "enum",
      "required": false,
      "description": "Relationship of dependent family member 2 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one \"spouse\" entry and at most two \"parent, or adoptive parent\" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, Slika (Сродство dropdown: Деца/усвојеници, Брачни друг, Родитељи/усвојиоци, Унуци...)",
      "validation": {
        "enum": [
          "child-or-adopted-child",
          "spouse",
          "parent-or-adoptive-parent",
          "grandchild-living-in-household-not-supported-by-parents"
        ]
      }
    },
    {
      "name": "dependent2Jmbg",
      "label": "Dependent 2 — JMBG/EBS",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "Personal identification number (JMBG or EBS) of dependent family member 2. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"ЈМБГ/ЕБС\""
    },
    {
      "name": "dependent2FirstName",
      "label": "Dependent 2 — first name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "First name of dependent family member 2, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име\""
    },
    {
      "name": "dependent2ParentsName",
      "label": "Dependent 2 — one parent's name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "One parent's name of dependent family member 2.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име једног родитеља\""
    },
    {
      "name": "dependent2Surname",
      "label": "Dependent 2 — surname",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Surname of dependent family member 2.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Презиме\""
    },
    {
      "name": "dependent3Relationship",
      "label": "Dependent 3 — relationship (Сродство)",
      "type": "enum",
      "required": false,
      "description": "Relationship of dependent family member 3 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one \"spouse\" entry and at most two \"parent, or adoptive parent\" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, Slika (Сродство dropdown: Деца/усвојеници, Брачни друг, Родитељи/усвојиоци, Унуци...)",
      "validation": {
        "enum": [
          "child-or-adopted-child",
          "spouse",
          "parent-or-adoptive-parent",
          "grandchild-living-in-household-not-supported-by-parents"
        ]
      }
    },
    {
      "name": "dependent3Jmbg",
      "label": "Dependent 3 — JMBG/EBS",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "Personal identification number (JMBG or EBS) of dependent family member 3. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"ЈМБГ/ЕБС\""
    },
    {
      "name": "dependent3FirstName",
      "label": "Dependent 3 — first name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "First name of dependent family member 3, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име\""
    },
    {
      "name": "dependent3ParentsName",
      "label": "Dependent 3 — one parent's name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "One parent's name of dependent family member 3.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име једног родитеља\""
    },
    {
      "name": "dependent3Surname",
      "label": "Dependent 3 — surname",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Surname of dependent family member 3.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Презиме\""
    },
    {
      "name": "dependent4Relationship",
      "label": "Dependent 4 — relationship (Сродство)",
      "type": "enum",
      "required": false,
      "description": "Relationship of dependent family member 4 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one \"spouse\" entry and at most two \"parent, or adoptive parent\" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, Slika (Сродство dropdown: Деца/усвојеници, Брачни друг, Родитељи/усвојиоци, Унуци...)",
      "validation": {
        "enum": [
          "child-or-adopted-child",
          "spouse",
          "parent-or-adoptive-parent",
          "grandchild-living-in-household-not-supported-by-parents"
        ]
      }
    },
    {
      "name": "dependent4Jmbg",
      "label": "Dependent 4 — JMBG/EBS",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "Personal identification number (JMBG or EBS) of dependent family member 4. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"ЈМБГ/ЕБС\""
    },
    {
      "name": "dependent4FirstName",
      "label": "Dependent 4 — first name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "First name of dependent family member 4, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име\""
    },
    {
      "name": "dependent4ParentsName",
      "label": "Dependent 4 — one parent's name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "One parent's name of dependent family member 4.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име једног родитеља\""
    },
    {
      "name": "dependent4Surname",
      "label": "Dependent 4 — surname",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Surname of dependent family member 4.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Презиме\""
    },
    {
      "name": "dependent5Relationship",
      "label": "Dependent 5 — relationship (Сродство)",
      "type": "enum",
      "required": false,
      "description": "Relationship of dependent family member 5 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one \"spouse\" entry and at most two \"parent, or adoptive parent\" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, Slika (Сродство dropdown: Деца/усвојеници, Брачни друг, Родитељи/усвојиоци, Унуци...)",
      "validation": {
        "enum": [
          "child-or-adopted-child",
          "spouse",
          "parent-or-adoptive-parent",
          "grandchild-living-in-household-not-supported-by-parents"
        ]
      }
    },
    {
      "name": "dependent5Jmbg",
      "label": "Dependent 5 — JMBG/EBS",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "Personal identification number (JMBG or EBS) of dependent family member 5. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"ЈМБГ/ЕБС\""
    },
    {
      "name": "dependent5FirstName",
      "label": "Dependent 5 — first name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "First name of dependent family member 5, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име\""
    },
    {
      "name": "dependent5ParentsName",
      "label": "Dependent 5 — one parent's name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "One parent's name of dependent family member 5.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име једног родитеља\""
    },
    {
      "name": "dependent5Surname",
      "label": "Dependent 5 — surname",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Surname of dependent family member 5.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Презиме\""
    },
    {
      "name": "dependent6Relationship",
      "label": "Dependent 6 — relationship (Сродство)",
      "type": "enum",
      "required": false,
      "description": "Relationship of dependent family member 6 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one \"spouse\" entry and at most two \"parent, or adoptive parent\" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, Slika (Сродство dropdown: Деца/усвојеници, Брачни друг, Родитељи/усвојиоци, Унуци...)",
      "validation": {
        "enum": [
          "child-or-adopted-child",
          "spouse",
          "parent-or-adoptive-parent",
          "grandchild-living-in-household-not-supported-by-parents"
        ]
      }
    },
    {
      "name": "dependent6Jmbg",
      "label": "Dependent 6 — JMBG/EBS",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "Personal identification number (JMBG or EBS) of dependent family member 6. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"ЈМБГ/ЕБС\""
    },
    {
      "name": "dependent6FirstName",
      "label": "Dependent 6 — first name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "First name of dependent family member 6, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име\""
    },
    {
      "name": "dependent6ParentsName",
      "label": "Dependent 6 — one parent's name",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "One parent's name of dependent family member 6.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Име једног родитеља\""
    },
    {
      "name": "dependent6Surname",
      "label": "Dependent 6 — surname",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Surname of dependent family member 6.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 2) dependent-entry dialog, field \"Презиме\""
    },
    {
      "name": "wageIncome",
      "label": "Wages (Зарада) (3.1.1)",
      "type": "integer",
      "required": true,
      "description": "Amount of wage income under Articles 15a-15v of the Law, excluding personal earnings of an entrepreneur or agricultural entrepreneur. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.1.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "wageTaxAndContributions",
      "label": "Tax and contributions charged to the employee (3.1.1) (3.1.2)",
      "type": "integer",
      "required": true,
      "description": "Tax and mandatory social-insurance contributions charged to the employee on the wage income reported at 3.1.1, paid during the tax year. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.1.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonEmploymentIncomeArticle55",
      "label": "Taxable income earned outside employment (Article 55) (3.1.3)",
      "type": "integer",
      "required": true,
      "description": "Taxable income earned outside an employment relationship, under Article 55 of the Law. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.1.3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonEmploymentIncomeArticle55TaxAndContributions",
      "label": "Tax and contributions charged to the recipient (3.1.3) (3.1.4)",
      "type": "integer",
      "required": true,
      "description": "Tax and mandatory social-insurance contributions charged to the income recipient on the income reported at 3.1.3, paid during the tax year. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.1.4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employmentIncomeSubtotal",
      "label": "Subtotal after tax and contributions (3.1.1+3.1.3-3.1.2-3.1.4) (3.1.5)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the sum of 3.1.1 and 3.1.3 less the amounts at 3.1.2 and 3.1.4. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.1.5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonEmploymentIncomeOtherArticles",
      "label": "Taxable income earned outside employment (Articles 65v, 82, 84a and 85) (3.1.6)",
      "type": "integer",
      "required": true,
      "description": "Taxable income earned outside an employment relationship, under Articles 65v, 82, 84a and 85 of the Law. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.1.6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonEmploymentIncomeOtherArticlesTaxAndContributions",
      "label": "Tax and contributions charged to the recipient (3.1.6) (3.1.7)",
      "type": "integer",
      "required": true,
      "description": "Tax and mandatory social-insurance contributions charged to the income recipient on the income reported at 3.1.6, paid during the tax year. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.1.7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonEmploymentIncomeOtherArticlesSubtotal",
      "label": "Subtotal after tax and contributions (3.1.6-3.1.7) (3.1.8)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.1.6 and 3.1.7. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.1.8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "selfEmploymentIncome",
      "label": "Taxable income from independent activity (3.2.1)",
      "type": "integer",
      "required": true,
      "description": "Taxable profit under Article 33 paragraph 2 of the Law, or lump-sum-assessed income under Article 41, depending on how the taxpayer's income from independent activity is assessed and taxed. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.2.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "selfEmploymentTax",
      "label": "Tax (for 3.2.1 under Article 33 par. 2) (3.2.2)",
      "type": "integer",
      "required": true,
      "description": "Tax on income from independent activity for a taxpayer who pays tax on taxable profit under Article 33 paragraph 2 of the Law, on the amount reported at 3.2.1, paid during the tax year. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.2.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "selfEmploymentLumpSumTaxAndContributions",
      "label": "Tax and contributions charged to a lump-sum entrepreneur (for 3.2.1 under Article 41) (3.2.3)",
      "type": "integer",
      "required": true,
      "description": "Tax and mandatory social-insurance contributions on income from independent activity for a taxpayer who pays tax on a lump-sum-assessed income under Article 41 of the Law, on the amount reported at 3.2.1, paid during the tax year. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.2.3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entrepreneurPersonalEarnings",
      "label": "Personal earnings of an entrepreneur or agricultural entrepreneur (3.2.4)",
      "type": "integer",
      "required": true,
      "description": "Personal earnings paid to an entrepreneur or agricultural entrepreneur, under Article 33a of the Law. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.2.4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entrepreneurPersonalEarningsTaxAndContributions",
      "label": "Tax and contributions charged to the entrepreneur (for 3.2.4) (3.2.5)",
      "type": "integer",
      "required": true,
      "description": "Tax and mandatory social-insurance contributions on the personal earnings reported at 3.2.4, under Article 33a of the Law, paid during the tax year. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.2.5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "selfEmploymentIncomeSubtotal",
      "label": "Subtotal after tax and contributions (3.2.1-3.2.2-3.2.3+3.2.4-3.2.5) (3.2.6)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.2.1, 3.2.2 and 3.2.3, increased by the amount at 3.2.4, less 3.2.5. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.2.6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherIncomeByTaxAuthorityDecision",
      "label": "Taxable income (Article 60) (3.3.1)",
      "type": "integer",
      "required": true,
      "description": "Taxable income under Article 60 of the Law, realized in the calendar year for which the annual tax is being determined. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.3.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherIncomeByTaxAuthorityDecisionTaxAndContributions",
      "label": "Tax and contributions charged to the recipient (3.3.1) (3.3.2)",
      "type": "integer",
      "required": true,
      "description": "Tax and mandatory social-insurance contributions charged to the income recipient on the income reported at 3.3.1, paid during the tax year. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.3.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherIncomeByTaxAuthorityDecisionSubtotal",
      "label": "Subtotal after tax and contributions (3.3.1-3.3.2) (3.3.3)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.3.1 and 3.3.2. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.3.3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherIncomeArticle84bParagraph5",
      "label": "Taxable income (Article 84b paragraph 5) (3.3.4)",
      "type": "integer",
      "required": true,
      "description": "Taxable income under Article 84b paragraph 5 of the Law, for the calendar year for which the annual tax is being determined. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.3.4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherIncomeArticle84bParagraph5Tax",
      "label": "Tax charged to the recipient (3.3.4) (3.3.5)",
      "type": "integer",
      "required": true,
      "description": "Tax charged to the income recipient on the income reported at 3.3.4, paid during the tax year. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.3.5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherIncomeArticle84bParagraph5Subtotal",
      "label": "Subtotal after tax (3.3.4-3.3.5) (3.3.6)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.3.4 and 3.3.5. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.3.6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "selfAssessedIncomeArticle100a",
      "label": "Taxable income subject to self-assessment (Articles 15a and 55) (3.4.1)",
      "type": "integer",
      "required": true,
      "description": "Taxable income under Articles 15a and 55 of the Law for which the taxpayer is obliged to self-assess and pay tax and contributions, under Article 100a of the Law. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.4.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "selfAssessedIncomeArticle100aTaxAndContributions",
      "label": "Tax and contributions charged to the recipient (3.4.1) (3.4.2)",
      "type": "integer",
      "required": true,
      "description": "Tax and mandatory social-insurance contributions charged to the income recipient on the income reported at 3.4.1, paid during the tax year. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.4.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "selfAssessedIncomeArticle100aSubtotal",
      "label": "Subtotal after tax and contributions (3.4.1-3.4.2) (3.4.3)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.4.1 and 3.4.2. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.4.3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "selfAssessedIncomeOtherArticles",
      "label": "Taxable income subject to self-assessment (Articles 65v, 82, 84a and 85) (3.4.4)",
      "type": "integer",
      "required": true,
      "description": "Taxable income under Articles 65v, 82, 84a and 85 of the Law for which the taxpayer is obliged to self-assess and pay tax and contributions. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.4.4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "selfAssessedIncomeOtherArticlesTaxAndContributions",
      "label": "Tax and contributions charged to the recipient (3.4.4) (3.4.5)",
      "type": "integer",
      "required": true,
      "description": "Tax and mandatory social-insurance contributions charged to the income recipient on the income reported at 3.4.4, paid during the tax year. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.4.5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "selfAssessedIncomeOtherArticlesSubtotal",
      "label": "Subtotal after tax and contributions (3.4.4-3.4.5) (3.4.6)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.4.4 and 3.4.5. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.4.6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxedIncome",
      "label": "Taxable income taxed in another country (Articles 15a, 33, 41 and 55) (3.5.1)",
      "type": "integer",
      "required": true,
      "description": "Taxable income under Articles 15a, 33, 41 and 55 of the Law, realized in the tax year and taxed in another state, per a certificate of that state's competent authority. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.5.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxedIncomeTax",
      "label": "Tax charged to the recipient (3.5.1) (3.5.2)",
      "type": "integer",
      "required": true,
      "description": "Tax charged to the income recipient on the income reported at 3.5.1, for the income for which the annual tax is being determined. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.5.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxedIncomeSubtotal",
      "label": "Subtotal after tax (3.5.1-3.5.2) (3.5.3)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.5.1 and 3.5.2. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.5.3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxedIncomeOtherArticles",
      "label": "Taxable income taxed in another country (Articles 65v, 82, 84a and 85) (3.5.4)",
      "type": "integer",
      "required": true,
      "description": "Taxable income under Articles 65v, 82, 84a and 85 of the Law, realized in the tax year and taxed in another state. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.5.4",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxedIncomeOtherArticlesTax",
      "label": "Tax charged to the recipient (3.5.4) (3.5.5)",
      "type": "integer",
      "required": true,
      "description": "Tax charged to the income recipient on the income reported at 3.5.4, for the income for which the annual tax is being determined. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.5.5",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "foreignTaxedIncomeOtherArticlesSubtotal",
      "label": "Subtotal after tax (3.5.4-3.5.5) (3.5.6)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.5.4 and 3.5.5. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.5.6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mandatorySocialInsuranceContributionRefund",
      "label": "Refund of mandatory social-insurance contributions (3.6)",
      "type": "integer",
      "required": true,
      "description": "Amount paid to the taxpayer as a refund of mandatory social-insurance contributions, under the law governing mandatory social insurance contributions, during the tax year. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.6",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalAfterWithholdingCategories",
      "label": "Total (3.1.5+3.2.6+3.3.3+3.4.3+3.5.3) (3.7)",
      "type": "integer",
      "required": true,
      "description": "Computed total: the sum of the subtotals at 3.1.5, 3.2.6, 3.3.3, 3.4.3 and 3.5.3. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.7",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "additionalReductionUnder40",
      "label": "Additional reduction for a taxpayer under 40 years of age (3.8)",
      "type": "integer",
      "required": false,
      "description": "Automatically entered amount equal to three average annual salaries per employee paid in the Republic in the year for which the tax is determined, under Article 87 paragraph 4 of the Law, for a taxpayer who has not yet turned 40 on 31 December of that year; entered as zero for a taxpayer aged 40 or over. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.8",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalAfterAdditionalReduction",
      "label": "Total after additional reduction (positive difference of 3.7 and 3.8, else zero) (3.9)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: for a taxpayer under 40, the positive difference between 3.7 and 3.8 (zero if negative); for a taxpayer 40 or over, equal to 3.7. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.9",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "grandTotal",
      "label": "Grand total (3.1.8+3.3.6+3.4.6+3.5.6+3.6+3.9) (3.10)",
      "type": "integer",
      "required": true,
      "description": "Computed total: the sum of the amounts at 3.1.8, 3.3.6, 3.4.6, 3.5.6, 3.6 and 3.9. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.10",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "nonTaxableAmount",
      "label": "Non-taxable amount (3.11)",
      "type": "integer",
      "required": false,
      "description": "Automatically entered non-taxable threshold prescribed by Article 87 paragraph 1 of the Law: three times the average annual salary per employee paid in the Republic in the year for which the tax is determined. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.11",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxableIncomeBeforePersonalDeductions",
      "label": "Income subject to taxation (3.10-3.11) (3.12)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.10 and 3.11. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.12",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "personalDeductionsForTaxpayer",
      "label": "Personal deduction — for the taxpayer (3.13.1)",
      "type": "integer",
      "required": false,
      "description": "Automatically entered personal deduction for the taxpayer under Article 88 paragraph 1 item 1) of the Law. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.13.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "personalDeductionsForDependents",
      "label": "Personal deduction — for dependent family members (3.13.2)",
      "type": "integer",
      "required": false,
      "description": "Freely entered personal-deduction amount for dependent family members under Article 88 paragraph 1 item 2) and paragraph 3 of the Law, only when dependents were reported in Part 2. The portal caps this at the product of the number of dependents reported in Part 2 and 15% of the average annual salary per employee paid in the Republic in the year for which the tax is determined, auto-correcting any higher entry down to that cap. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.13.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "personalDeductionsTotal",
      "label": "Personal deductions, total (3.13.1+3.13.2, capped at 50% of 3.12) (3.13)",
      "type": "integer",
      "required": true,
      "description": "Automatically entered sum of 3.13.1 and 3.13.2; capped at 50% of the amount at 3.12 if their sum would exceed it. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.13",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxableIncome",
      "label": "Taxable income (3.12-3.13) (3.14)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.12 and 3.13. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.14",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxableIncomeUpToSixAverageSalaries",
      "label": "Taxable income up to six times the average annual salary (3.14.1)",
      "type": "integer",
      "required": true,
      "description": "The portion of taxable income up to six times the average annual salary per employee paid in the Republic in the year for which the tax is determined. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.14.1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxableIncomeAboveSixAverageSalaries",
      "label": "Taxable income above six times the average annual salary (3.14-3.14.1) (3.14.2)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.14 and 3.14.1. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.14.2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxAtTenPercent",
      "label": "Tax at the 10% rate (10% of 3.14.1) (3.15)",
      "type": "integer",
      "required": true,
      "description": "Computed amount: 10% applied to the amount at 3.14.1. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.15",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxAtFifteenPercent",
      "label": "Tax at the 15% rate (15% of 3.14.2) (3.16)",
      "type": "integer",
      "required": true,
      "description": "Computed amount: 15% applied to the amount at 3.14.2. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.16",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "annualTax",
      "label": "Annual tax (3.15+3.16) (3.17)",
      "type": "integer",
      "required": true,
      "description": "Computed total: the sum of the amounts at 3.15 and 3.16. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.17",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxCredit",
      "label": "Tax credit (3.18)",
      "type": "integer",
      "required": false,
      "description": "Tax credit under Article 89a of the Law (for investment in an alternative investment fund), which may not exceed 50% of the amount at 3.17. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.18",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "annualTaxAfterCredit",
      "label": "Annual tax after the tax credit (3.17-3.18) (3.19)",
      "type": "integer",
      "required": true,
      "description": "Computed subtotal: the difference between the amounts at 3.17 and 3.18. Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.19",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "calculatedInterest",
      "label": "Calculated interest (3.20)",
      "type": "integer",
      "required": false,
      "description": "Amount of late-payment interest calculated, only when there is a legal basis for its calculation (paralleling interestCalculatedThroughDate in the filing-metadata part). Amounts are entered in dinars, with no decimals.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 3) под редним бројем 3.20",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxpayerNote",
      "label": "Note of the taxpayer/proxy/representative (Напомена)",
      "type": "string",
      "required": false,
      "description": "Free-text note from the taxpayer, proxy, or representative concerning the filing. The portal caps this field at 500 characters.",
      "sourceRef": "Korisničko uputstvo za podnošenje poreske prijave o obračunatom godišnjem porezu na dohodak građana (April 2023), part 5) НАПОМЕНА ПОРЕСКОГ ОБВЕЗНИКА/ПУНОМОЋНИКА/ЗАСТУПНИКА",
      "validation": {
        "maxLength": 500
      }
    }
  ],
  "documents": [
    {
      "id": "otherIncomeCertificate",
      "label": "Certificate of other income (Потврда о осталим приходима)",
      "category": "supporting-evidence",
      "belongsTo": "applicant",
      "required": false,
      "constraints": {
        "mediaTypes": [
          "application/pdf",
          "image/jpeg",
          "image/png"
        ]
      },
      "sourceRef": "Korisničko uputstvo, Part 4, attachment-type dropdown option 1) \"Потврда о осталим приходима\""
    },
    {
      "id": "dependentBirthCertificateExtract",
      "label": "Birth-certificate extract for a dependent family member (Извод из матичне књиге рођених за издржаване чланове породице)",
      "category": "supporting-evidence",
      "belongsTo": "dependent",
      "required": false,
      "constraints": {
        "mediaTypes": [
          "application/pdf",
          "image/jpeg",
          "image/png"
        ]
      },
      "sourceRef": "Korisničko uputstvo, Part 4, attachment-type dropdown option 2) \"Извод из матичне књиге рођених за издржаване чланове породице\""
    },
    {
      "id": "otherSupportingEvidence",
      "label": "Other supporting evidence (Остало)",
      "category": "supporting-evidence",
      "belongsTo": "applicant",
      "required": false,
      "constraints": {
        "mediaTypes": [
          "application/pdf",
          "image/jpeg",
          "image/png"
        ]
      },
      "sourceRef": "Korisničko uputstvo, Part 4, attachment-type dropdown option 3) \"Остало\" (e.g. a foreign tax authority's certificate for foreign-taxed income, or a school/university enrollment certificate for a dependent)"
    }
  ]
}