{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "tn/dgi/declaration-of-existence",
  "version": "1.0.0",
  "title": "Tunisia Declaration of Existence (تصريح بالوجود)",
  "description": "The Ministry of Finance's Direction Générale des Impôts (DGI, \"الإدارة العامة للأداءات\")'s \"تصريح بالوجود\" (Declaration of Existence), the tax-registration filing that every natural person practicing an activity subject to professional-body oversight, and every legal person (company), must lodge with the tax authority to obtain a tax identifier (matricule fiscal) and declare their activity, tax regime, and VAT status — Tunisia's own equivalent of a combined business/tax registration trigger, since the Registre National des Entreprises' own site offers only document checklists rather than a fillable registration form. Fetched directly and unauthenticated as a static PDF from the Ministry of Finance's own site, finances.gov.tn. Opens towards Tunisia's Business Formation vertical (GOV-4659, \"GovSchema Standard Research\"), picked up from GOV-4638's own banked candidate (that cycle opened Tunisia as the registry's 94th jurisdiction via a companion DGSN passport form; this form is authored under a different authority, DGI, not DGSN). This schema does not submit the declaration itself; the live source is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Tunisia, its Ministry of Finance, or the Direction Générale des Impôts.",
  "status": "draft",
  "jurisdiction": {
    "country": "TN",
    "level": "national"
  },
  "authority": {
    "name": "Direction Générale des Impôts (Ministère des Finances)",
    "abbreviation": "DGI",
    "url": "https://www.finances.gov.tn/"
  },
  "process": {
    "type": "registration",
    "language": "ar"
  },
  "source": {
    "url": "https://www.finances.gov.tn/sites/default/files/2019-08/dclaration_dexistence_contribuable_0.pdf",
    "retrievedAt": "2026-07-24",
    "documentRef": "تصريح بالوجود — Déclaration d'existence (Declaration of Existence)"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-24",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-24",
    "notes": "See VERIFICATION.md for the full write-up: source fetch/hash, monolingual-Arabic extraction method (node-canvas render used to read the text, since the text layer's own glyph order did not decode into readable Arabic), the isLegalEntity discriminator (not printed explicitly on the form, inferred from its own two-part natural-person/legal-person structure), every requiredWhen judgment call, and disclosed scope exclusions (administrative office-reference codes at the top of page 1, and the second representative slot / single-member-LLC owner block banked for a future companion cycle)."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-24"
  },
  "license": "CC-BY-4.0",
  "steps": [
    {
      "id": "declaration_type",
      "title": "Declaration Nature & Tax Reference",
      "fields": [
        "declarationNature",
        "declarationTrigger",
        "existingTaxId"
      ],
      "next": "declarant_identity"
    },
    {
      "id": "declarant_identity",
      "title": "Declarant Identity",
      "fields": [
        "isLegalEntity",
        "individualFirstName",
        "individualFamilyName",
        "companyName",
        "idDocumentType",
        "idDocumentNumber",
        "idDocumentIssueDate",
        "tradeRegisterNumber",
        "court",
        "socialSecurityRegistrationNumber"
      ],
      "next": "activity_address"
    },
    {
      "id": "activity_address",
      "title": "Business Activity Address",
      "fields": [
        "activityStreet",
        "activityStreetNumber",
        "activityPostalCode",
        "activityCity",
        "activityGovernorate",
        "activityDelegation",
        "activityAreaCode"
      ],
      "next": "contact_and_legal_form"
    },
    {
      "id": "contact_and_legal_form",
      "title": "Contact, Legal Form & Capital",
      "fields": [
        "phoneNumber",
        "faxNumber",
        "nationality",
        "legalForm",
        "activityStartDate",
        "exchangeRegime",
        "shareCapital"
      ],
      "next": "founding_act_registration"
    },
    {
      "id": "founding_act_registration",
      "title": "Founding Act Registration Reference",
      "fields": [
        "foundingLawFinanceReceiptCode",
        "foundingLawRegistrationDate",
        "foundingLawReference"
      ],
      "next": "birth_details"
    },
    {
      "id": "birth_details",
      "title": "Natural Person's Birth Details",
      "fields": [
        "dateOfBirth",
        "sex"
      ],
      "next": "business_activity"
    },
    {
      "id": "business_activity",
      "title": "Primary & Secondary Business Activity",
      "fields": [
        "primaryActivity",
        "primaryActivityCode",
        "primaryActivityStartDate",
        "secondaryActivity",
        "secondaryActivityCode",
        "secondaryActivityStartDate"
      ],
      "next": "tax_regime"
    },
    {
      "id": "tax_regime",
      "title": "Tax Regime Election (Natural Persons)",
      "fields": [
        "taxRegimeCategory",
        "professionalTaxRegime",
        "commercialTaxRegime",
        "taxRegimeJoinDate",
        "categoryChangeDate"
      ],
      "next": "vat_status"
    },
    {
      "id": "vat_status",
      "title": "VAT Status & Election",
      "fields": [
        "vatStatus",
        "vatEffectiveDate",
        "electionRequestDate",
        "electionWithdrawalDate"
      ],
      "next": "head_office"
    },
    {
      "id": "head_office",
      "title": "Personal Address / Registered Office",
      "fields": [
        "headOfficeStreet",
        "headOfficeStreetNumber",
        "headOfficePostalCode",
        "headOfficeCity",
        "headOfficeGovernorate",
        "headOfficeDelegation",
        "headOfficeAreaCode",
        "headOfficeEmployeeCount"
      ],
      "next": "notification_and_branches"
    },
    {
      "id": "notification_and_branches",
      "title": "Notification Address & Secondary Branches",
      "fields": [
        "notificationStreet",
        "notificationStreetNumber",
        "notificationPostalCode",
        "hasSecondaryBranches",
        "numberOfSecondaryBranches",
        "secondaryBranchesStartDate"
      ],
      "next": "tax_incentives"
    },
    {
      "id": "tax_incentives",
      "title": "Tax Incentives & Fiscal Year",
      "fields": [
        "taxIncentive1Name",
        "taxIncentive1Code",
        "taxIncentive1StartDate",
        "taxIncentive2Name",
        "taxIncentive2Code",
        "taxIncentive2StartDate",
        "incentiveLocationCity",
        "incentiveLocationGovernorate",
        "incentiveLocationDelegation",
        "incentiveLocationAreaCode",
        "incentiveLocationEmployeeCount",
        "fiscalYearEndDate"
      ],
      "next": "legal_representative"
    },
    {
      "id": "legal_representative",
      "title": "Company's Legal Representative",
      "fields": [
        "representativeFirstName",
        "representativeFamilyName",
        "representativeIdDocumentType",
        "representativeIdDocumentNumber",
        "representativeIdDocumentIssueDate",
        "representativeNationality",
        "representativeCapacity",
        "representativeAppointmentDate",
        "representativeDirectPhone"
      ],
      "next": "declaration"
    },
    {
      "id": "declaration",
      "title": "Declaration, Place, Date & Signature",
      "fields": [
        "declarationPlace",
        "declarationDate",
        "applicantSignature"
      ]
    }
  ],
  "fields": [
    {
      "name": "declarationNature",
      "label": "Declaration Nature",
      "type": "enum",
      "required": true,
      "sourceRef": "Page 1, top-left checkbox pair — \"أوّلي\" (Initial) / \"تحيين\" (Update), footnote \"ضع علامة في القسيمة المناسبة\" (mark the appropriate box)",
      "validation": {
        "enum": [
          "INITIAL",
          "UPDATE"
        ]
      }
    },
    {
      "name": "declarationTrigger",
      "label": "Filing Circumstance",
      "type": "enum",
      "required": false,
      "sourceRef": "Page 1 — \"رمز التصريح ( )\", footnote (page 2) \"تلقائي - اكتشاف\"",
      "description": "Whether this declaration is filed spontaneously by the taxpayer, or following a tax-audit discovery of an unregistered activity. See VERIFICATION.md for why this is modelled as applicant/preparer-facing rather than an administration-only code.",
      "validation": {
        "enum": [
          "SPONTANEOUS",
          "DISCOVERED"
        ]
      }
    },
    {
      "name": "existingTaxId",
      "label": "Existing Tax Identifier (Matricule Fiscal)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "declarationNature",
        "equals": "UPDATE"
      },
      "sourceRef": "Page 1 — \"المعرف الجبائي\"",
      "description": "Only meaningful when updating an already-registered taxpayer's file; a genuine initial declaration has no tax identifier yet — it is assigned by DGI upon processing this filing."
    },
    {
      "name": "isLegalEntity",
      "label": "Declarant Is a Legal Entity (Company)",
      "type": "boolean",
      "required": true,
      "sourceRef": "Whole-form structural inference — page 1's own natural-person fields (\"الاسم\"/\"اللقب\", birth date, sex) versus page 2's own header \"خاص بالأشخاص المعنويين\" (specific to legal persons) and its legal-representative table",
      "description": "Not a printed checkbox on this form — this registry's own discriminator distinguishing the natural-person path (page 1's name/birth fields, individually attested) from the legal-person path (a company name, plus page 2's legal-representative block), matching this registry's isBodyCorporate discriminator precedent (see e.g. zm/pacra/company-incorporation) for forms that print natural-person and legal-person sections side by side with no explicit either/or signal. See VERIFICATION.md."
    },
    {
      "name": "individualFirstName",
      "label": "First Name",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": false
      },
      "classification": "pii",
      "sourceRef": "Page 1 — \"الاسم\""
    },
    {
      "name": "individualFamilyName",
      "label": "Family Name",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": false
      },
      "classification": "pii",
      "sourceRef": "Page 1 — \"اللقب\", printed on the same line as, and referring back to, الاسم"
    },
    {
      "name": "companyName",
      "label": "Company / Corporate Name",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": true
      },
      "sourceRef": "Page 1 — \"أو الاسم الاجتماعي\" (or the corporate name), printed on its own line directly below الاسم/اللقب"
    },
    {
      "name": "idDocumentType",
      "label": "Identity Document Type",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": false
      },
      "sourceRef": "Page 1 — identity table, \"الرمز ( )\" column; footnote (page 2) \"الرمز: – رقم بطاقة التعريف الوطنية – رقم بطاقة الإقامة للأجانب – رقم جواز السفر\"",
      "validation": {
        "enum": [
          "NATIONAL_ID",
          "FOREIGN_RESIDENCE_CARD",
          "PASSPORT"
        ]
      }
    },
    {
      "name": "idDocumentNumber",
      "label": "Identity Document Number",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": false
      },
      "classification": "sensitive-pii",
      "sourceRef": "Page 1 — identity table, \"الرقم\" column"
    },
    {
      "name": "idDocumentIssueDate",
      "label": "Identity Document Issue Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — identity table, \"تاريخ الإصدار\" column"
    },
    {
      "name": "tradeRegisterNumber",
      "label": "Trade Register Number",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"رقم السجل التجاري\"",
      "description": "Applies to declarants already or concurrently registered on the commercial trade register; not every declarant under this form is a trader (e.g. a professional under a professional body's oversight may have none), so left unconditional-optional rather than gated on isLegalEntity."
    },
    {
      "name": "court",
      "label": "Court of the Trade Register",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"المحكمة\"",
      "description": "The commercial court (tribunal) holding the trade register entry named in tradeRegisterNumber above."
    },
    {
      "name": "socialSecurityRegistrationNumber",
      "label": "Social Security Registration Number",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"رقم الانخراط في الضمان الاجتماعي\"",
      "description": "The declarant's own employer/affiliate registration number with the social security fund, when already registered."
    },
    {
      "name": "activityStreet",
      "label": "Business Activity Address — Street",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1 — \"عنوان النشاط : النهج\""
    },
    {
      "name": "activityStreetNumber",
      "label": "Business Activity Address — Number",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"العدد\", same line as النهج"
    },
    {
      "name": "activityPostalCode",
      "label": "Business Activity Address — Postal Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"الترقيم البريدي\""
    },
    {
      "name": "activityCity",
      "label": "Business Activity Address — City",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1 — \"المدينة\""
    },
    {
      "name": "activityGovernorate",
      "label": "Business Activity Address — Governorate",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1 — \"الولاية\""
    },
    {
      "name": "activityDelegation",
      "label": "Business Activity Address — Delegation",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1 — \"المعتمدية\" (a Tunisian governorate's own sub-division)"
    },
    {
      "name": "activityAreaCode",
      "label": "Business Activity Address — Locality Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"الرمز ( )\", adjoining المعتمدية",
      "description": "A short boxed code alongside the locality fields — likely drawn from DGI's own geographic-locality nomenclature; the source does not explain how it is derived, so it is modelled optional rather than assuming the applicant always knows it. See VERIFICATION.md."
    },
    {
      "name": "phoneNumber",
      "label": "Phone Number",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"رقم الهاتف ( )\""
    },
    {
      "name": "faxNumber",
      "label": "Fax Number",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"رقم الفاكس ( )\""
    },
    {
      "name": "nationality",
      "label": "Nationality",
      "type": "enum",
      "required": true,
      "sourceRef": "Page 1 — \"الجنسية ( )\"; footnote (page 2) \"الرقم بالبلاد التونسية - الجنسية - تونسية - أجنبية\"",
      "description": "A two-option checkbox (Tunisian / Foreign), not a free-text nationality name.",
      "validation": {
        "enum": [
          "TUNISIAN",
          "FOREIGN"
        ]
      }
    },
    {
      "name": "legalForm",
      "label": "Legal Form",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": true
      },
      "sourceRef": "Page 1 — \"الشكل القانوني ( )\"; footnote (page 2) \"خاص بالشركات\" (specific to companies)",
      "description": "The company's legal form (e.g. SARL, SUARL, SA) — no options are printed on this specimen; modelled as free text since the footnote confirms this box applies to companies but names no closed vocabulary."
    },
    {
      "name": "activityStartDate",
      "label": "Activity Start Date",
      "type": "date",
      "required": true,
      "sourceRef": "Page 1 — \"بداية من\" (starting from), end of the phone/fax/nationality/legal-form line"
    },
    {
      "name": "exchangeRegime",
      "label": "Exchange Control Regime",
      "type": "enum",
      "required": true,
      "sourceRef": "Page 1 — \"نظام الصرف ( )\": \"مقيم\" (resident) / \"غير مقيم\" (non-resident)",
      "validation": {
        "enum": [
          "RESIDENT",
          "NON_RESIDENT"
        ]
      }
    },
    {
      "name": "shareCapital",
      "label": "Share Capital (TND)",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": true
      },
      "classification": "financial",
      "sourceRef": "Page 1 — \"رأس المال الاجتماعي (بالدينار)\""
    },
    {
      "name": "foundingLawFinanceReceiptCode",
      "label": "Founding Act Registration — Finance Receipt Office Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"تسجيل القانون الأساسي ( ): رمز قباضة المالية\"",
      "description": "Identifies the local Recette des Finances office where the company's founding statutes (or, for an individual, the underlying constitutive act, if any) were registered/stamped."
    },
    {
      "name": "foundingLawRegistrationDate",
      "label": "Founding Act Registration Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — \"تسجيل القانون الأساسي\" line, \"التاريخ\""
    },
    {
      "name": "foundingLawReference",
      "label": "Founding Act Registration Reference",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"تسجيل القانون الأساسي\" line, \"المرجع\""
    },
    {
      "name": "dateOfBirth",
      "label": "Date of Birth",
      "type": "date",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": false
      },
      "classification": "sensitive-pii",
      "sourceRef": "Page 1 — \"تاريخ الولادة بالنسبة إلى الأشخاص الطبيعيين\" (date of birth, for natural persons)"
    },
    {
      "name": "sex",
      "label": "Sex",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": false
      },
      "classification": "sensitive-pii",
      "sourceRef": "Page 1 — \"الجنس ( )\": \"ذكر\" (Male) / \"أنثى\" (Female), same line as تاريخ الولادة",
      "validation": {
        "enum": [
          "MALE",
          "FEMALE"
        ]
      }
    },
    {
      "name": "primaryActivity",
      "label": "Primary Activity",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1 — \"النشاط الأصلي\""
    },
    {
      "name": "primaryActivityCode",
      "label": "Primary Activity Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"رمز النشاط الأصلي ( )\""
    },
    {
      "name": "primaryActivityStartDate",
      "label": "Primary Activity Start Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — \"بداية من\", same line as رمز النشاط الأصلي"
    },
    {
      "name": "secondaryActivity",
      "label": "Secondary Activity",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"النشاط الثانوي\""
    },
    {
      "name": "secondaryActivityCode",
      "label": "Secondary Activity Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"رمز النشاط الثانوي ( )\""
    },
    {
      "name": "secondaryActivityStartDate",
      "label": "Secondary Activity Start Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — \"بداية من\", same line as رمز النشاط الثانوي"
    },
    {
      "name": "taxRegimeCategory",
      "label": "Tax Regime Category (Natural Persons)",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": false
      },
      "sourceRef": "Page 1 — \"النظام الجبائي بالنسبة إلى الأشخاص الطبيعيين ( )\" (tax regime for natural persons), two labelled bullet groups",
      "validation": {
        "enum": [
          "NON_COMMERCIAL_PROFESSIONAL",
          "INDUSTRIAL_COMMERCIAL"
        ]
      }
    },
    {
      "name": "professionalTaxRegime",
      "label": "Tax Regime — Non-Commercial Professional Income",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "taxRegimeCategory",
        "equals": "NON_COMMERCIAL_PROFESSIONAL"
      },
      "sourceRef": "Page 1 — \"الذين يحققون أرباح المهن غير التجارية: نظام حقيقي\" (real/actual regime) \"/ على أساس قاعدة تقديرية\" (on an estimated basis)",
      "validation": {
        "enum": [
          "REAL",
          "ESTIMATED_BASIS"
        ]
      }
    },
    {
      "name": "commercialTaxRegime",
      "label": "Tax Regime — Industrial & Commercial Income",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "taxRegimeCategory",
        "equals": "INDUSTRIAL_COMMERCIAL"
      },
      "sourceRef": "Page 1 — \"الذين يحققون أرباح صناعية وتجارية: نظام حقيقي / نظام حقيقي مبسط / نظام حقيقي مبسط طبقا لأحكام الفصل (طبقا للمعيار المحاسبي عدد) من قانون المالية لسنة 2016 عدد 42\"",
      "description": "Three checkboxes: real regime; simplified real regime; simplified real regime per the accounting-standard provisions of Article 42 of Finance Law No. 2016 for that year.",
      "validation": {
        "enum": [
          "REAL",
          "SIMPLIFIED_REAL",
          "SIMPLIFIED_REAL_PER_ARTICLE_42_2016"
        ]
      }
    },
    {
      "name": "taxRegimeJoinDate",
      "label": "Tax Regime Join Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — \"تاريخ الانضواء تحت النظام الجبائي\""
    },
    {
      "name": "categoryChangeDate",
      "label": "Category Change Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — \"تاريخ تغيير الصنف\", same line as تاريخ الانضواء تحت النظام الجبائي"
    },
    {
      "name": "vatStatus",
      "label": "VAT Liability Status",
      "type": "enum",
      "required": false,
      "sourceRef": "Page 1 — \"الصفة بالنظر للأداء على القيمة المضافة ( )\"; footnote (page 2) \"إجباري - جزئي - اختياري\"",
      "description": "Whether the declarant is mandatorily, partially, or optionally (electively) subject to VAT.",
      "validation": {
        "enum": [
          "MANDATORY",
          "PARTIAL",
          "OPTIONAL"
        ]
      }
    },
    {
      "name": "vatEffectiveDate",
      "label": "VAT Status Effective Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — \"تاريخ دخول الصفة حيز التنفيذ\" (effective date of this status), same line as الصفة بالنظر للأداء على القيمة المضافة"
    },
    {
      "name": "electionRequestDate",
      "label": "VAT Election Request Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — \"الاختيار : تاريخ الطلب\" (election: request date)"
    },
    {
      "name": "electionWithdrawalDate",
      "label": "VAT Election Withdrawal Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — \"تاريخ التخلي\" (withdrawal date), same line as تاريخ الطلب"
    },
    {
      "name": "headOfficeStreet",
      "label": "Personal Address / Registered Office — Street",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1 — \"العنوان الشخصي أو عنوان المقر الاجتماعي : النهج\" (personal address, or registered-office address for a company)"
    },
    {
      "name": "headOfficeStreetNumber",
      "label": "Personal Address / Registered Office — Number",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"العدد\", same line"
    },
    {
      "name": "headOfficePostalCode",
      "label": "Personal Address / Registered Office — Postal Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"الترقيم البريدي\""
    },
    {
      "name": "headOfficeCity",
      "label": "Personal Address / Registered Office — City",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1 — \"المدينة\""
    },
    {
      "name": "headOfficeGovernorate",
      "label": "Personal Address / Registered Office — Governorate",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1 — \"الولاية\""
    },
    {
      "name": "headOfficeDelegation",
      "label": "Personal Address / Registered Office — Delegation",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1 — \"المعتمدية\""
    },
    {
      "name": "headOfficeAreaCode",
      "label": "Personal Address / Registered Office — Locality Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"الرمز ( )\", adjoining المعتمدية"
    },
    {
      "name": "headOfficeEmployeeCount",
      "label": "Number of Employees at This Address",
      "type": "integer",
      "required": false,
      "sourceRef": "Page 1 — \"عدد العمال\", same block as العنوان الشخصي أو عنوان المقر الاجتماعي",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "notificationStreet",
      "label": "Elected Notification Address — Street",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"عنوان المقر المختار للتبليغ : النهج\" (elected address for official notification)"
    },
    {
      "name": "notificationStreetNumber",
      "label": "Elected Notification Address — Number",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"العدد\", same line"
    },
    {
      "name": "notificationPostalCode",
      "label": "Elected Notification Address — Postal Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"الترقيم البريدي\""
    },
    {
      "name": "hasSecondaryBranches",
      "label": "Has Secondary Branches",
      "type": "boolean",
      "required": true,
      "sourceRef": "Page 1 — \"هل لكم فروع ثانوية ؟ نعم/لا ( )\" (do you have secondary branches? yes/no)"
    },
    {
      "name": "numberOfSecondaryBranches",
      "label": "Number of Secondary Branches",
      "type": "integer",
      "required": false,
      "requiredWhen": {
        "field": "hasSecondaryBranches",
        "equals": true
      },
      "sourceRef": "Page 1 — \"عدد الفروع الثانوية\", same line as هل لكم فروع ثانوية",
      "validation": {
        "minimum": 1
      }
    },
    {
      "name": "secondaryBranchesStartDate",
      "label": "Secondary Branches Start Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — \"بداية من\", same line as هل لكم فروع ثانوية"
    },
    {
      "name": "taxIncentive1Name",
      "label": "Tax Incentive 1 — Name",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"الإمتيازات الجبائية\" (tax incentives) section, first \"الامتياز\" blank line"
    },
    {
      "name": "taxIncentive1Code",
      "label": "Tax Incentive 1 — Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — first \"الرمز ( )\" in the tax-incentives section"
    },
    {
      "name": "taxIncentive1StartDate",
      "label": "Tax Incentive 1 — Start Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — first \"بداية من\" in the tax-incentives section"
    },
    {
      "name": "taxIncentive2Name",
      "label": "Tax Incentive 2 — Name",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"الإمتيازات الجبائية\" section, second \"الامتياز\" blank line",
      "description": "This registry's own bounded-slot modelling of the form's own two identically-printed tax-incentive entries; the source prints no explicit cap or a companion count field, but only two rows are printed. See VERIFICATION.md."
    },
    {
      "name": "taxIncentive2Code",
      "label": "Tax Incentive 2 — Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — second \"الرمز ( )\" in the tax-incentives section"
    },
    {
      "name": "taxIncentive2StartDate",
      "label": "Tax Incentive 2 — Start Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — second \"بداية من\" in the tax-incentives section"
    },
    {
      "name": "incentiveLocationCity",
      "label": "Incentivized Activity Location — City",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"المدينة\", printed directly below the two tax-incentive entries",
      "description": "This block's own tie to the tax-incentives section above it (rather than being a third, otherwise-unlabelled generic address) is this registry's own reading — Tunisia's regional-development tax incentives are commonly zone-specific, and no other heading separates this block from الإمتيازات الجبائية. See VERIFICATION.md."
    },
    {
      "name": "incentiveLocationGovernorate",
      "label": "Incentivized Activity Location — Governorate",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"الولاية\""
    },
    {
      "name": "incentiveLocationDelegation",
      "label": "Incentivized Activity Location — Delegation",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"المعتمدية\""
    },
    {
      "name": "incentiveLocationAreaCode",
      "label": "Incentivized Activity Location — Locality Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"الرمز ( )\""
    },
    {
      "name": "incentiveLocationEmployeeCount",
      "label": "Number of Employees at the Incentivized Location",
      "type": "integer",
      "required": false,
      "sourceRef": "Page 1 — \"عدد العمال\", same block",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fiscalYearEndDate",
      "label": "Fiscal Year-End (Month/Year)",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"تاريخ ختم السنة المالية بداية من\" (fiscal year closing date, starting from), \"الشهر\"/\"السنة\" boxes only",
      "description": "Printed with only month and year boxes (no day box, unlike every other date on this form) — modelled as a string rather than this schema's date type, which implies day-level precision the source does not print. Expected shape: MM-YYYY."
    },
    {
      "name": "representativeFirstName",
      "label": "Legal Representative — First Name",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": true
      },
      "classification": "pii",
      "sourceRef": "Page 2 — \"هوية الممثل القانوني للشركة\" (identity of the company's legal representative) table, \"الإسـم\" column"
    },
    {
      "name": "representativeFamilyName",
      "label": "Legal Representative — Family Name",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": true
      },
      "classification": "pii",
      "sourceRef": "Page 2 — legal-representative table, \"اللقب\" column"
    },
    {
      "name": "representativeIdDocumentType",
      "label": "Legal Representative — Identity Document Type",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": true
      },
      "sourceRef": "Page 2 — legal-representative table, \"الرمز ( )\" column",
      "validation": {
        "enum": [
          "NATIONAL_ID",
          "FOREIGN_RESIDENCE_CARD",
          "PASSPORT"
        ]
      }
    },
    {
      "name": "representativeIdDocumentNumber",
      "label": "Legal Representative — Identity Document Number",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": true
      },
      "classification": "sensitive-pii",
      "sourceRef": "Page 2 — legal-representative table, \"الرقم\" column"
    },
    {
      "name": "representativeIdDocumentIssueDate",
      "label": "Legal Representative — Identity Document Issue Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 2 — legal-representative table, \"تاريخ الإصدار\" column"
    },
    {
      "name": "representativeNationality",
      "label": "Legal Representative — Nationality",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": true
      },
      "sourceRef": "Page 2 — legal-representative table, \"الجنسية\" column",
      "validation": {
        "enum": [
          "TUNISIAN",
          "FOREIGN"
        ]
      }
    },
    {
      "name": "representativeCapacity",
      "label": "Legal Representative — Capacity",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "isLegalEntity",
        "equals": true
      },
      "sourceRef": "Page 2 — legal-representative table, \"الصفة ( )\" column; footnote \"صفة الممثل القانوني للشركة: - رئيس مدير عام (بالنسبة إلى الشركات خفية الإسم على سبيل المثال) - وكيل (بالنسبة إلى الشركات ذات المسؤولية المحدودة على سبيل المثال) - ممثل قانوني آخر\"",
      "description": "Chairman & CEO (e.g. for joint-stock/anonymous companies), Agent (e.g. for limited-liability companies), or another legal representative.",
      "validation": {
        "enum": [
          "CHAIRMAN_CEO",
          "AGENT",
          "OTHER_LEGAL_REPRESENTATIVE"
        ]
      }
    },
    {
      "name": "representativeAppointmentDate",
      "label": "Legal Representative — Appointment Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 2 — legal-representative table, \"تاريخ التعيين\" column"
    },
    {
      "name": "representativeDirectPhone",
      "label": "Legal Representative — Direct Phone Number",
      "type": "string",
      "required": false,
      "sourceRef": "Page 2 — legal-representative table, \"رقم الهاتف المباشر ( )\" column"
    },
    {
      "name": "declarationPlace",
      "label": "Place of Declaration",
      "type": "string",
      "required": false,
      "sourceRef": "Page 2 — closing attestation, \"في ..................\" (at [place])"
    },
    {
      "name": "declarationDate",
      "label": "Declaration Date",
      "type": "date",
      "required": true,
      "sourceRef": "Page 2 — closing attestation, second blank on the same line as في"
    },
    {
      "name": "applicantSignature",
      "label": "Signature and Stamp",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Page 2 — \"الختـم والإمضـاء\" (stamp and signature), beside the sworn statement \"إني الممضي أسفله ( ) أصرّح بصحة البيانات التي تتضمنها هذا التصريح وألتزم بأن أعلم مصالح الجباية بكل تغيير يطرأ على هذه البيانات\" (I the undersigned declare the accuracy of the data in this declaration and undertake to inform the tax authorities of any change to this data)",
      "description": "Footnote confirms the signatory's identity is either the individual declarant (individualFirstName/individualFamilyName) or the company's legal representative (representativeFirstName/representativeFamilyName) already modelled above — no separate signatory-identity field is added."
    }
  ],
  "documents": [
    {
      "id": "branchListDocument",
      "label": "Detailed list of secondary branches",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": {
        "field": "hasSecondaryBranches",
        "equals": true
      },
      "belongsTo": "applicant",
      "sourceRef": "Page 2 footnote — \"اصحب قائمة مفصّلة في الفروع (خفية الإسم على سبيل المثال) في صورة وجودها\" (attach a detailed list of branches, e.g. for anonymous/joint-stock companies, if any exist)",
      "handling": "Only meaningful when hasSecondaryBranches is true; the source names this attachment specifically for companies with multiple branches."
    }
  ]
}