Tunisia Individual Income Tax Declaration — IRPP (التصريح بالضريبة على دخل الأشخاص الطبيعيين)

Candidate selection

GOV-4666 ("GovSchema Standard Research"). GOV-4638 (a prior cycle of the same recurring routine) scouted Tunisia's Taxes candidate as STRONG: "the Ministry of Finance/DGI's IRPP declaration, finances.gov.tn, 804KB, 13 pages" — but banked it rather than authoring it, since that cycle's scope was the new- jurisdiction opening itself (Tunisia's Passport vertical). This cycle re-scouted and independently re-fetched the candidate before authoring it, opening Tunisia's Taxes vertical (4 of 6: Passport, National ID, Business Formation, now Taxes). Tunisia's remaining vertical (Visa — scouted STRONG by GOV-4638) and DMV (weak) are unchanged open backlog.

Reaching the live source

Found via web search for the form's own French name ("Déclaration de l'Impôt Sur le Revenu Des Personnes Physiques"), landing on the Ministry of Finance's own document page, https://www.finances.gov.tn/fr/document/declaration-de-limpot-sur-le-revenu-des-personnes-physiques, which links the PDF at a site-relative path.

• Plain unauthenticated curl request (realistic desktop User-Agent header; -k to skip TLS verification, no session/cookie state, no CAPTCHA/WAF challenge).
• Direct PDF URL: https://www.finances.gov.tn/sites/default/files/2019-08/dec_irpp_2014_0.pdf — HTTP 200, 803,784 bytes retrieved, matching GOV-4638's own banked estimate ("804KB") almost exactly.
• sha256 of the retrieved bytes: 4f8ae27da41e54e7c992ed6edc8cd1086a403fd625530cd663cddf46247501a5.
• 13 physical PDF pages, confirmed via pdfjs-dist's numPages; the document's own printed footer numbers pages 1-12 ("n/12"), with the 13th PDF page being a separate, distinctly-headed annex ("قائمة مفصلة في المبالغ المخصومة من المورد بعنوان الضريبة على الدخل و الضريبة على الشركات" — a detailed list of amounts withheld at source), printed landscape and restarting its own "1/12" page count — a genuinely separate, dynamically multi-page attachment bundled into the same file, not part of the core 12-page declaration.
• getAnnotations() returned 0 annotations on every page — a flat, print-and-fill specimen, not an interactive AcroForm (same as tn/dgi/declaration-of-existence).

Authority attribution

Page 1's own header carries "الجمهورية التونسية / وزارة الاقتصاد والمالية / الإدارة العامة للأداءات" (Republic of Tunisia / Ministry of Economy and Finance / General Directorate of Duties). authority is modelled identically to tn/dgi/declaration-of-existence@1.0.0 — the Direction Générale des Impôts (DGI) under the Ministry of Finance — the same authority, a different form.

Extraction method

pdfjs-dist's getTextContent() extracted a text layer on every page, but exactly like tn/dgi/declaration-of-existence, the extracted string order did not reassemble into readable Arabic — the same fourth-failure-mode (genuine Arabic Unicode codepoints, but glyph-paint order not matching logical reading order) already documented for this registry's Tunisian DGI sources. A node-canvas render at 3x scale (6x for one detail crop of page 1's income-category grid, to resolve exact sub-column boundaries) was used as the primary reading method for every field label, checkbox, and table header — not the raw getTextContent() string order.

Document structure & scope

This is a 12-printed-page individual income tax return (IRPP) plus the 13th-PDF-page withholding annex described above. Its 12 pages are:

1. Identification, filing-type code, payment-basis table, applicant name/ address/activity, marital status and dependent-children detail, and the income-category summary grid — nine numbered columns (1-9) each corresponding to one of the tax code's own income categories, several with sub-columns for a real-regime/flat-rate/sectoral-standard/partner- share breakdown (17 blank cells total).

2-5. Per-category detailed build-up schedules — one or two pages each for industrial/commercial profits, non-commercial professional profits, agricultural/fishing profits, real estate income, wages/pensions, and securities/movable-capital income, each showing the turnover/receipts/ expense/stock-value line items and a "النتيجة المحاسبية"/"النتيجة الجبائية" (accounting/tax result) subtotal feeding into the page-1 grid cell for that category.

1. Common deductions (activity tax-incentive deductions, ~13 named other deductions, reinvested-income deduction) and the two-stage tax computation (net taxable income adjustment, then the progressive bracket table: 0%/15%/20%/25%/30%/35% against fixed dinar thresholds).
2. Minimum-tax adjustment (a turnover-based anti-avoidance floor) and withholding/advance-payment credits.
3. Exempt-income itemization, the final "الخلاصة" (summary) reconciliation table, the signed declaration/attestation, and an administration-only ("خاص بالإدارة") receipt-processing block.
4. A reference table of ~60 tax-incentive codes (a nomenclature the filer cites by code in page 6's activity-incentive-deductions table, not a set of fields in itself).
5. A ~32-item "documents accompanying the declaration" checklist (yes/no per item), most items conditioned on which income category/regime applies.

11-12. Supplementary disclosure blocks: secondary-branch detail, a second (redundant) dependent-children table, and identifying information for the filer's accountant and tax advisor.

What this v1.0.0 models, and why

Given the scale above, this v1.0.0 models the core declaration: page 1's identification and income-category summary grid (the actual filed numbers), page 6's common deductions and tax computation, page 7's withholding-credit total and balance-direction checkbox, and page 8's final summary/penalties/ signature — 64 fields[] across 9 steps, plus 11 documents[] entries (a representative subset of page 10's checklist, plus the signed-declaration attestation).

Explicitly excluded and banked as open backlog for a future minor version, matching this registry's established main-form-now/companion- schedules-later precedent (Kazakhstan's 220.00/250.00 series, GOV-4043..GOV-4085):

• Pages 2-5's per-category detailed build-up schedules (turnover, purchases, stock values, receipts-minus-expenses derivations) — page 1's own grid cells are modelled as the filer's final, directly-supplied net-result figures per category (the source prints no formula tying these cells to any other page-1 cell), so the filed numbers are captured even without the derivation schedules.
• Page 7's minimum-tax floor computation (a narrow, turnover-based anti-avoidance provision with several intermediate cells).
• Page 8's exempt-income itemization (category 8's grid cell already captures the filed total).
• Page 9's ~60-row tax-incentive code nomenclature (a reference lookup, not a field set — activityIncentiveDeductionsTotal's own description points filers back to this table).
• The remaining ~21 items of page 10's ~32-item documents checklist (the ones modelled are the broadly-applicable financial-statement/schedule items; the deferred ones are narrow, category-specific edge cases — e.g. asset-transfer-on-retirement certificates, agricultural-land-lease certificates, share-listing commitments).
• Pages 11-12's branch/dependent/accountant/tax-advisor disclosure blocks.
• The 13th-PDF-page withholding annex (a genuinely separate, separately- paginated attachment, per the Document Structure section above).

Judgment calls

• Income-category grid cells modelled as directly-supplied, not computed. Per this registry's established convention (only exclude a cell the source itself defines as a formula/sum of other modelled cells), page 1's 17 grid cells are not excluded even though a real filer would arrive at each number via the (excluded) pages 2-5 schedules — those schedules are not themselves modelled in this v1.0.0, so nothing in this schema computes these cells; they are the filer's own final, independently-arrived-at numbers.
• totalTaxDue modelled, the bracket table itself excluded — the 0%-35% rate/threshold table is a printed reference schedule, matching this registry's Kazakhstan-established computed-line exclusion convention.
• Bounded 4-slot dependent-child status fields (childSlot1Status.. childSlot4Status), matching this registry's established bounded-slot precedent — the source prints exactly four identically-structured "الأول/الثاني/الثالث/الرابع" boxes with no dynamic add-row mechanism.
• dependentParentsDeductionAmount gated on dependentParentsInCustody — the only requiredWhen gate in this schema, chosen because it is the one deduction line on page 6 with an explicit checkbox precondition printed beside it (footnote 7); every other deduction line is left unconditional-optional since the source states caps/eligibility rules in its footnotes but prints no boolean gate.
• Documents left unconditional-optional despite the source's own checklist being regime/category dependent — this v1.0.0 does not model a real/flat-rate regime-selection field (that granularity lives in the deferred pages 2-5), so no clean boolean correlate exists yet; modelled as optional rather than inventing a condition, following this registry's tn/dgsn/national-identity-card-application precedent for the same situation.
• fiscalYearEndDate typed as date despite the source printing day/month/year boxes that most filers leave blank (calendar-year filers have no reason to complete it) — modelled optional, matching the boxes as printed.

Validation

• node tools/validate.mjs registry/tn/dgi/irpp-declaration/1.0.0/schema.json — pass.
• node tools/validate-ajv.mjs registry/tn/dgi/irpp-declaration/1.0.0/schema.json — pass (ajv 2020-12, v0.3 meta-schema).
• An ephemeral, uncommitted Node conformance script exercised the schema's one requiredWhen gate (dependentParentsDeductionAmount on dependentParentsInCustody) plus static-required and unknown-field rejection across 5 scenarios (2 positive, 3 negative) — all 5 behaved as expected.
• npm run build-index (in tools/govschema-client/) regenerates registry-index.json to include this document.