{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "tn/dgi/irpp-declaration",
  "version": "1.0.0",
  "title": "Tunisia Individual Income Tax Declaration — IRPP (التصريح بالضريبة على دخل الأشخاص الطبيعيين)",
  "description": "The Ministry of Economy and Finance's Direction Générale des Impôts (DGI)'s annual \"Déclaration de l'Impôt sur le Revenu des Personnes Physiques\" (IRPP) — Tunisia's individual income tax return, covering all nine of the tax code's own income categories (industrial/commercial profits, non-commercial professional profits, agricultural/fishing profits, real estate income, wages and pensions, securities and movable-capital income, other income, exempt income, and non-taxable income) plus common deductions and the progressive tax computation. Fetched directly and unauthenticated as a static PDF from the Ministry of Finance's own site, finances.gov.tn. Opens Tunisia's Taxes vertical (GOV-4666, \"GovSchema Standard Research\"), picked up from GOV-4638's own banked candidate. 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 Economy and 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": "filing",
    "language": "ar"
  },
  "source": {
    "url": "https://www.finances.gov.tn/sites/default/files/2019-08/dec_irpp_2014_0.pdf",
    "retrievedAt": "2026-07-24",
    "documentRef": "التصريح بالضريبة على دخل الأشخاص الطبيعيين — Déclaration de l'Impôt sur le Revenu des Personnes Physiques (IRPP)"
  },
  "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, the fourth-failure-mode Arabic-glyph-scramble extraction (node-canvas render used as the primary reading method, matching tn/dgi/declaration-of-existence@1.0.0's own precedent), every requiredWhen judgment call, and the disclosed scope boundary — this 13-page specimen's per-category detailed build-up schedules (pages 2-5, 7, 9-13) are excluded from this v1.0.0 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)."
  },
  "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": "filing_identification",
      "title": "Filing Identification & Tax References",
      "fields": [
        "declarationTypeCode",
        "incomeYear",
        "commercialRegisterNumber",
        "nationalIdNumber",
        "foreignResidenceCardNumber",
        "taxId",
        "vatPaymentCode",
        "categoryCode",
        "fiscalYearEndDate"
      ],
      "next": "payment_basis"
    },
    {
      "id": "payment_basis",
      "title": "Duty or Levy Paid on This Declaration",
      "fields": [
        "incomeTaxAmount",
        "visitFeeAmount",
        "undistributedProfitFundLevyAmount"
      ],
      "next": "applicant_identity"
    },
    {
      "id": "applicant_identity",
      "title": "Applicant Identity & Address",
      "fields": [
        "fullName",
        "address",
        "postalCode",
        "activity"
      ],
      "next": "marital_and_dependents"
    },
    {
      "id": "marital_and_dependents",
      "title": "Marital Status & Dependents",
      "fields": [
        "maritalStatus",
        "disabledDependentChildrenCount",
        "dependentChildrenRemainingCount",
        "childSlot1Status",
        "childSlot2Status",
        "childSlot3Status",
        "childSlot4Status"
      ],
      "next": "income_category_summary"
    },
    {
      "id": "income_category_summary",
      "title": "Income Category Summary (Categories 1-9)",
      "fields": [
        "cat1RealRegimeResult",
        "cat1PartnerShareResult",
        "cat2RealRegimeResult",
        "cat2FlatRateBasisResult",
        "cat2PartnerShareResult",
        "cat3RealRegimeResult",
        "cat3ReceiptsMinusExpensesResult",
        "cat3SectoralStandardsResult",
        "cat3PartnerShareResult",
        "cat4RealRegimeResult",
        "cat4FlatRateBasisResult",
        "cat4PartnerShareResult",
        "wagesAndPensionsIncome",
        "securitiesAndCapitalIncome",
        "otherIncome",
        "exemptIncome",
        "nonTaxableIncome"
      ],
      "next": "common_deductions"
    },
    {
      "id": "common_deductions",
      "title": "Common Deductions",
      "fields": [
        "activityIncentiveDeductionsTotal",
        "bankSavingsAccountInterestDeduction",
        "postalSavingsAccountInterestDeduction",
        "bondLoanInterestDeduction",
        "compulsoryGratuitousPaymentsDeduction",
        "lifeInsuranceCapitalFormationDeduction",
        "employmentFundDonationDeduction",
        "familyHeadDeductionAmount",
        "dependentChildrenDeductionAmount",
        "dependentParentsInCustody",
        "dependentParentsDeductionAmount",
        "studentLoanRepaymentDeduction",
        "nonWageSocialSecurityContributionsDeduction",
        "socialHousingLoanInterestDeduction",
        "reinvestedIncomeDeductionTotal"
      ],
      "next": "tax_computation"
    },
    {
      "id": "tax_computation",
      "title": "Taxable Income & Tax Due",
      "fields": [
        "netTaxableIncomeBeforeMinWageDeduction",
        "minimumWageDeduction",
        "netTaxableIncomeFinal",
        "totalTaxDue"
      ],
      "next": "credits_and_balance"
    },
    {
      "id": "credits_and_balance",
      "title": "Withholding Credits & Balance Direction",
      "fields": [
        "withholdingCreditsTotal",
        "taxBalanceDirection"
      ],
      "next": "summary_and_declaration"
    },
    {
      "id": "summary_and_declaration",
      "title": "Summary, Penalties & Declaration",
      "fields": [
        "totalLatePenalties",
        "refundOrDueIndicator",
        "placeOfSigning"
      ]
    }
  ],
  "fields": [
    {
      "name": "declarationTypeCode",
      "label": "Declaration Type Code",
      "type": "enum",
      "required": true,
      "sourceRef": "Page 1 — \"رمز التصريح (1)\", footnote \"0: تلقائي؛ 1: تسوية؛ 2: تصحيح؛ 3: توظيف إجباري\"",
      "description": "0 spontaneous, 1 settlement/adjustment, 2 correction, 3 mandatory assessment.",
      "validation": {
        "enum": [
          "SPONTANEOUS",
          "SETTLEMENT",
          "CORRECTION",
          "MANDATORY_ASSESSMENT"
        ]
      }
    },
    {
      "name": "incomeYear",
      "label": "Income Year",
      "type": "integer",
      "required": true,
      "sourceRef": "Page 1 — \"دخل سنة\", 4-digit year box",
      "validation": {
        "minimum": 1990,
        "maximum": 2100
      }
    },
    {
      "name": "commercialRegisterNumber",
      "label": "Commercial Register Number",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"رقم السجل التجاري\"",
      "description": "Not every filer under this return is a trader (e.g. wage earners, non-commercial professionals) — left unconditional-optional rather than guessing a correlate."
    },
    {
      "name": "nationalIdNumber",
      "label": "National ID Card Number",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "sourceRef": "Page 1 — \"رقم بطاقة التعريف الوطنية\""
    },
    {
      "name": "foreignResidenceCardNumber",
      "label": "Foreign Residence Card Number",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "sourceRef": "Page 1 — \"رقم بطاقة الإقامة للأجانب\""
    },
    {
      "name": "taxId",
      "label": "Tax Identifier (Matricule Fiscal)",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1 — \"المعرف الجبائي\""
    },
    {
      "name": "vatPaymentCode",
      "label": "VAT Payment Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"رمز الأداء على القيمة المضافة\""
    },
    {
      "name": "categoryCode",
      "label": "Category Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"رمز الصنف\", header row of the identification table"
    },
    {
      "name": "fiscalYearEndDate",
      "label": "Fiscal Year-End Date",
      "type": "date",
      "required": false,
      "sourceRef": "Page 1 — \"تاريخ ختم السنة المالية\", اليوم/الشهر/السنة boxes",
      "description": "Only meaningful for filers whose fiscal year does not run calendar-year; left optional since the source itself prints no requirement marker."
    },
    {
      "name": "incomeTaxAmount",
      "label": "Income Tax Amount Paid on This Declaration",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — \"نوع الأداء أو المعلوم المدفوع على أساس هذا التصريح (2)\" table, \"الضريبة على الدخل\" column"
    },
    {
      "name": "visitFeeAmount",
      "label": "Visit Fee Amount Paid on This Declaration",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — same table, \"معلوم الزيارة\" column"
    },
    {
      "name": "undistributedProfitFundLevyAmount",
      "label": "Undistributed-Profit Employee Incentive Fund Levy Paid on This Declaration",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — same table, \"المعلوم على صندوق ترغيب الأجراء الذي لم يقع توزيعه\" column"
    },
    {
      "name": "fullName",
      "label": "Full Name",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Page 1 — \"الاسم واللقب\""
    },
    {
      "name": "address",
      "label": "Address",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Page 1 — \"العنوان\""
    },
    {
      "name": "postalCode",
      "label": "Postal Code",
      "type": "string",
      "required": false,
      "sourceRef": "Page 1 — \"الترقيم البريدي\", 4-digit boxes on the العنوان line"
    },
    {
      "name": "activity",
      "label": "Activity",
      "type": "string",
      "required": true,
      "sourceRef": "Page 1 — \"النشاط\""
    },
    {
      "name": "maritalStatus",
      "label": "Marital Status",
      "type": "enum",
      "required": true,
      "sourceRef": "Page 1 — \"الحالة المدنية (2)\": \"أعزب (عزباء)\" / \"متزوج(ة)\" / \"مطلق(ة)\" / \"أرمل(ة)\"",
      "validation": {
        "enum": [
          "SINGLE",
          "MARRIED",
          "DIVORCED",
          "WIDOWED"
        ]
      }
    },
    {
      "name": "disabledDependentChildrenCount",
      "label": "Number of Disabled Dependent Children in Custody",
      "type": "integer",
      "required": false,
      "sourceRef": "Page 1 — \"عدد الأطفال المعوقين في الكفالة\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "dependentChildrenRemainingCount",
      "label": "Dependent Children in Custody Beyond the First Four",
      "type": "integer",
      "required": false,
      "sourceRef": "Page 1 — \"بقية في الكفالة\", printed alongside عدد الأطفال المعوقين في الكفالة",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "childSlot1Status",
      "label": "First Dependent Child — Status Code",
      "type": "enum",
      "required": false,
      "sourceRef": "Page 1 — \"الأول\" slot beneath \"عدد الأطفال المعوقين في الكفالة\"; footnote (3) \"0: طفل لم يبق في الكفالة؛ 1: طفل في الكفالة لا يتجاوز عمره 20 سنة؛ 2: طفل لا يتجاوز عمره 25 سنة ويزاول تعليمه العالي دون الانتفاع بمنحة\"",
      "description": "This registry's own bounded-slot modelling of the form's own four identically-printed child-status boxes (الأول/الثاني/الثالث/الرابع) — matching this registry's established bounded-slot precedent for forms that print a fixed small number of repeated sub-blocks with no dynamic add-row mechanism. See VERIFICATION.md.",
      "validation": {
        "enum": [
          "NO_LONGER_IN_CUSTODY",
          "IN_CUSTODY_UNDER_20",
          "IN_CUSTODY_UNDER_25_HIGHER_EDUCATION_NO_GRANT"
        ]
      }
    },
    {
      "name": "childSlot2Status",
      "label": "Second Dependent Child — Status Code",
      "type": "enum",
      "required": false,
      "sourceRef": "Page 1 — \"الثاني\" slot",
      "validation": {
        "enum": [
          "NO_LONGER_IN_CUSTODY",
          "IN_CUSTODY_UNDER_20",
          "IN_CUSTODY_UNDER_25_HIGHER_EDUCATION_NO_GRANT"
        ]
      }
    },
    {
      "name": "childSlot3Status",
      "label": "Third Dependent Child — Status Code",
      "type": "enum",
      "required": false,
      "sourceRef": "Page 1 — \"الثالث\" slot",
      "validation": {
        "enum": [
          "NO_LONGER_IN_CUSTODY",
          "IN_CUSTODY_UNDER_20",
          "IN_CUSTODY_UNDER_25_HIGHER_EDUCATION_NO_GRANT"
        ]
      }
    },
    {
      "name": "childSlot4Status",
      "label": "Fourth Dependent Child — Status Code",
      "type": "enum",
      "required": false,
      "sourceRef": "Page 1 — \"الرابع\" slot",
      "validation": {
        "enum": [
          "NO_LONGER_IN_CUSTODY",
          "IN_CUSTODY_UNDER_20",
          "IN_CUSTODY_UNDER_25_HIGHER_EDUCATION_NO_GRANT"
        ]
      }
    },
    {
      "name": "cat1RealRegimeResult",
      "label": "Category 1 — Industrial & Commercial Profits (Real Regime Net Result)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — \"أصناف المداخيل (2)\" grid, column 1 (أرباح صناعية وتجارية), \"نظام حقيقي (4)\" cell",
      "description": "This registry's own reading of the form's income-category summary grid: each cell is the filer's own final net result for that category/regime, arrived at from this specimen's own per-category detail schedules (pages 2-5), which this v1.0.0 excludes as open backlog. See VERIFICATION.md."
    },
    {
      "name": "cat1PartnerShareResult",
      "label": "Category 1 — Industrial & Commercial Profits (Partner's Share in Pass-Through Companies)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 1, \"المناب في شركات الأشخاص (5)(4)\" cell"
    },
    {
      "name": "cat2RealRegimeResult",
      "label": "Category 2 — Non-Commercial Professional Profits (Real Regime Net Result)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 2 (أرباح مهن غير تجارية), \"نظام حقيقي\" cell"
    },
    {
      "name": "cat2FlatRateBasisResult",
      "label": "Category 2 — Non-Commercial Professional Profits (Flat-Rate Basis)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 2, \"قاعدة تقديرية\" cell"
    },
    {
      "name": "cat2PartnerShareResult",
      "label": "Category 2 — Non-Commercial Professional Profits (Partner's Share)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 2, \"المناب في شركات الأشخاص (5)\" cell"
    },
    {
      "name": "cat3RealRegimeResult",
      "label": "Category 3 — Agricultural/Fishing Profits (Real Regime Net Result)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 3 (أرباح الأنشطة الفلاحية أو الصيد البحري), \"نظام حقيقي\" cell"
    },
    {
      "name": "cat3ReceiptsMinusExpensesResult",
      "label": "Category 3 — Agricultural/Fishing Profits (Receipts Minus Expenses)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 3, \"مقابيض-مصاريف\" cell"
    },
    {
      "name": "cat3SectoralStandardsResult",
      "label": "Category 3 — Agricultural/Fishing Profits (Sectoral Standards Basis)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 3, \"مقاييس قطاعية\" cell"
    },
    {
      "name": "cat3PartnerShareResult",
      "label": "Category 3 — Agricultural/Fishing Profits (Partner's Share)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 3, \"المناب في شركات الأشخاص (5)\" cell"
    },
    {
      "name": "cat4RealRegimeResult",
      "label": "Category 4 — Real Estate Income (Real Regime Net Result)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 4 (مداخيل عقارية), \"نظام حقيقي\" cell"
    },
    {
      "name": "cat4FlatRateBasisResult",
      "label": "Category 4 — Real Estate Income (Flat-Rate Basis)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 4, \"قاعدة تقديرية\" cell"
    },
    {
      "name": "cat4PartnerShareResult",
      "label": "Category 4 — Real Estate Income (Partner's Share)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 4, \"المناب في شركات الأشخاص (5)\" cell"
    },
    {
      "name": "wagesAndPensionsIncome",
      "label": "Category 5 — Wages, Salaries, Pensions & Life Annuities",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 5, \"أجور وجرايات\""
    },
    {
      "name": "securitiesAndCapitalIncome",
      "label": "Category 6 — Income from Securities & Movable Capital",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 6, \"مداخيل أوراق مالية ورؤوس أموال منقولة\""
    },
    {
      "name": "otherIncome",
      "label": "Category 7 — Other Income",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 7, \"مداخيل أخرى\""
    },
    {
      "name": "exemptIncome",
      "label": "Category 8 — Exempt Income",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 8, \"مداخيل معفاة\""
    },
    {
      "name": "nonTaxableIncome",
      "label": "Category 9 — Income Not Subject to Tax",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 1 — grid column 9, \"مداخيل غير خاضعة للضريبة\""
    },
    {
      "name": "activityIncentiveDeductionsTotal",
      "label": "Total Deductions for Activity-Related Tax Incentives",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — \"تخفيضات مشتركة (1) بعنوان المداخيل والأرباح المتأتية من النشاط\" table, \"المجموع\" row",
      "description": "The source's own table itemizes this total across multiple incentive-code rows (each row citing a code from the multi-page incentive nomenclature on page 9); this v1.0.0 models only the filed total and defers the itemized per-code breakdown to a future minor version. See VERIFICATION.md."
    },
    {
      "name": "bankSavingsAccountInterestDeduction",
      "label": "Bank Savings-for-Investment Account Interest Deduction (Capped at 1,000 TND)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — \"تخفيضات أخرى (2)\" list, \"فوائد الحسابات الخاصة للادخار المفتوحة لدى البنوك في حدود 1000د\""
    },
    {
      "name": "postalSavingsAccountInterestDeduction",
      "label": "Postal Savings Bank (CENT) Account Interest Deduction (Capped at 1,000 TND)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — same list, \"فوائد الحسابات الخاصة للادخار المفتوحة لدى صندوق الادخار الوطني التونسي في حدود 1000د\""
    },
    {
      "name": "bondLoanInterestDeduction",
      "label": "Bond Loan Interest Deduction (Capped at 1,500 TND/year)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — same list, \"فوائد القروض الرقاعية في حدود مبلغ سنوي يساوي 1500 د\""
    },
    {
      "name": "compulsoryGratuitousPaymentsDeduction",
      "label": "Compulsory & Gratuitous Payments Deduction",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — same list, \"إيرادات مدفوعة بصفة وجوبية ومجانية\""
    },
    {
      "name": "lifeInsuranceCapitalFormationDeduction",
      "label": "Life Insurance & Capital-Formation Contract Premiums Deduction (Capped at 10,000 TND/year)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — same list, \"أقساط التأمين على الحياة و عقود تكوين الأموال في حدود مبلغ سنوي يساوي 10000 د\""
    },
    {
      "name": "employmentFundDonationDeduction",
      "label": "Donations to the National Employment Fund Deduction",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — same list, \"التبرعات لفائدة الصندوق الوطني للتشغيل\""
    },
    {
      "name": "familyHeadDeductionAmount",
      "label": "Family Head Deduction Amount",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — same list, \"رئيس العائلة (5)\"; footnote (5) \"طرح: 150 دينارا بعنوان رئيس العائلة\""
    },
    {
      "name": "dependentChildrenDeductionAmount",
      "label": "Dependent Children Deduction Amount",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — same list, \"أطفال في الكفالة (6)\"; footnote (6) per-child sliding amounts (90/75/60/45 dinars for the first through fourth child, raised for students under 25/disabled dependants)"
    },
    {
      "name": "dependentParentsInCustody",
      "label": "Claiming Dependent Parent(s) in Custody",
      "type": "boolean",
      "required": false,
      "sourceRef": "Page 6 — same list, checkbox beside \"الوالدين في الكفالة (7)\""
    },
    {
      "name": "dependentParentsDeductionAmount",
      "label": "Dependent Parent(s) Deduction Amount",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "dependentParentsInCustody",
        "equals": true
      },
      "classification": "financial",
      "sourceRef": "Page 6 — same list, amount cell beside الوالدين في الكفالة; footnote (7) 5% of net taxable income per dependent parent, capped at 150 TND each"
    },
    {
      "name": "studentLoanRepaymentDeduction",
      "label": "University Loan Principal & Interest Repayment Deduction",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — same list, \"إرجاع القروض الجامعية أصلا وفائدة\""
    },
    {
      "name": "nonWageSocialSecurityContributionsDeduction",
      "label": "Non-Wage-Earner Social Security Contributions Deduction",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — same list, \"الاشتراكات المدفوعة من قبل العملة غير الأجراء المنخرطين بأحد الأنظمة القانونية للضمان الاجتماعي\""
    },
    {
      "name": "socialHousingLoanInterestDeduction",
      "label": "Social Housing Acquisition/Construction Loan Interest Deduction",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — same list, \"الفوائض المدفوعة بعنوان القروض المتعلقة باقتناء أو بناء مسكن اجتماعي\""
    },
    {
      "name": "reinvestedIncomeDeductionTotal",
      "label": "Total Deduction for Income Reinvested in Other Companies",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — \"طرح المداخيل المعاد استثمارها\" table, \"المجموع\" row",
      "description": "The source's own table itemizes this total per recipient company (legal framework code, invested amount, recipient company's name/tax ID); this v1.0.0 models only the filed total and defers the itemized per-company breakdown to a future minor version. See VERIFICATION.md."
    },
    {
      "name": "netTaxableIncomeBeforeMinWageDeduction",
      "label": "Net Taxable Income (Before Minimum-Wage Deduction)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "sourceRef": "Page 6 — \"احتساب الضريبة، 1) ضبط الدخل الجملي الخاضع للضريبة\", \"الدخل الصافي الخاضع للضريبة\""
    },
    {
      "name": "minimumWageDeduction",
      "label": "1,000-Dinar Minimum-Wage-Earner Deduction",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 6 — same section, \"طرح 1000 دينار من الدخل الصافي الخاضع للضريبة بالنسبة إلى أصحاب الأجر الأدنى المضمون (8)\""
    },
    {
      "name": "netTaxableIncomeFinal",
      "label": "Final Net Taxable Income (Whole Dinar)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "sourceRef": "Page 6 — same section, \"الدخل الجملي الصافي الخاضع للضريبة اعتبارا للجزء من الدينار دينارا كاملا\""
    },
    {
      "name": "totalTaxDue",
      "label": "Total Tax Due",
      "type": "number",
      "required": true,
      "classification": "financial",
      "sourceRef": "Page 6 — \"2) ضبط الضريبة المستوجبة حسب الجدول التالي\", \"المبلغ الجملي\" row",
      "description": "The bracket table itself (0%/15%/20%/25%/30%/35% against fixed dinar thresholds) is a printed reference schedule, not filer-supplied data — only the resulting total is modelled, per this registry's established computed-line exclusion convention. See VERIFICATION.md."
    },
    {
      "name": "withholdingCreditsTotal",
      "label": "Total Withholding Tax & Advance Payments Credited",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 7 — \"الخصم من المورد والأقساط والفوائض والتسبقات القابلة للطرح\" list total"
    },
    {
      "name": "taxBalanceDirection",
      "label": "Tax Balance Direction",
      "type": "enum",
      "required": false,
      "sourceRef": "Page 7 — checkbox pair \"ف = فائض\" (credit surplus) / \"م = مستوجب\" (amount due)",
      "validation": {
        "enum": [
          "SURPLUS",
          "DUE"
        ]
      }
    },
    {
      "name": "totalLatePenalties",
      "label": "Total Late-Filing Penalties",
      "type": "number",
      "required": false,
      "classification": "financial",
      "sourceRef": "Page 8 — \"الخلاصة\" summary table, \"خطايا التأخير\" column"
    },
    {
      "name": "refundOrDueIndicator",
      "label": "Final Balance — Refund or Amount Due",
      "type": "enum",
      "required": false,
      "sourceRef": "Page 8 — \"الخلاصة\" summary table, closing checkbox pair \"ف = فائض\" / \"م = مستوجب\"",
      "validation": {
        "enum": [
          "REFUND",
          "DUE"
        ]
      }
    },
    {
      "name": "placeOfSigning",
      "label": "Place of Signing",
      "type": "string",
      "required": false,
      "sourceRef": "Page 8 — closing attestation \"......... في .........................\" (at [place])"
    }
  ],
  "documents": [
    {
      "id": "financialStatementsBalanceSheet",
      "label": "Balance sheet (الموازنة)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Page 10 — \"الوثائق المصاحبة للتصريح\" checklist, \"القوائم المالية: الموازنة\""
    },
    {
      "id": "financialStatementsIncomeStatement",
      "label": "Income statement (قائمة النتائج)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Page 10 — same checklist, \"قائمة النتائج\""
    },
    {
      "id": "financialStatementsCashFlow",
      "label": "Cash flow statement (جدول التدفقات النقدية)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Page 10 — same checklist, \"جدول التدفقات النقدية\""
    },
    {
      "id": "financialStatementsNotes",
      "label": "Notes to the financial statements (الإيضاحات حول القوائم المالية)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Page 10 — same checklist, \"الإيضاحات حول القوائم المالية\""
    },
    {
      "id": "taxResultReconciliationSchedule",
      "label": "Tax-result reconciliation schedule, from the accounting result (جدول احتساب النتيجة الجبائية انطلاقا من النتيجة المحاسبية)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Page 10 — same checklist"
    },
    {
      "id": "depreciationScheduleDetailed",
      "label": "Detailed depreciation schedule (قائمة مفصلة في الاستهلاكات)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Page 10 — same checklist"
    },
    {
      "id": "doubtfulDebtProvisionsSchedule",
      "label": "Detailed schedule of provisions for doubtful/uncollectible debts (قائمة مفصلة في المدخرات المكوّنة بعنوان الديون غير ثابتة الاستخلاص)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Page 10 — same checklist"
    },
    {
      "id": "donationsAndGrantsSchedule",
      "label": "Detailed schedule of donations and grants given (قائمة مفصلة في الهبات والإعانات)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Page 10 — same checklist"
    },
    {
      "id": "withholdingCertificatesJustification",
      "label": "Supporting certificates for withholding-tax and advance-payment credits (الشهادات المبررة للخصم من المورد والتسبقات)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Page 10 — same checklist"
    },
    {
      "id": "minimumWageEmployeeCertificate",
      "label": "Employer certificate confirming minimum-wage-earner status (شهادة من المؤجر تبين وضعية الأجير إذا كان من أصحاب الأجر الأدنى المضمون)",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Page 10 — same checklist"
    },
    {
      "id": "signedDeclaration",
      "label": "Signed declaration attesting to the accuracy of the data",
      "category": "attestation",
      "required": true,
      "belongsTo": "applicant",
      "statement": "إني الممضي أسفله أشهد بصحة البيانات التي تتضمنها هذا التصريح.",
      "sourceRef": "Page 8 — attestation statement, followed by \"في .........\" (place/date) and \"الإمضاء\" (signature)"
    }
  ]
}