# Verification record — `uy/dgi/inscripcion-actualizacion-empresas-formulario-0351` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. It documents the provenance of the published fields and flow and states the current verification claim honestly. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-12` This is a `GovSchema Standard Research` cycle (**GOV-2449**), a general research-analyst brief covering DMV, Business Formation, Visa, Passport, Taxes, and National ID & Civic Documents across all jurisdictions. This cycle opens **Uruguay as GovSchema's 39th jurisdiction**, via the Business Formation vertical (1 of 6). ## Why this candidate The brief handed a specific, already-scouted candidate: DGI/BPS's Formulario 0351, "Declaración de Registro: Inscripción y Actualización — Empresas y Otras Entidades Unipersonales o Pluripersonales," reported reachable, unauthenticated, and a genuine 501-widget AcroForm. This cycle re-verified that report from scratch rather than trusting it. ## Sources examined ### Source 1 (primary `source`, canonical DGI-hosted PDF) - **Authority:** Dirección General Impositiva (DGI), jointly with Banco de Previsión Social (BPS) — this is a shared DGI/BPS declaration; a single filing updates both organisms' registries at once. - **Document:** Formulario 0351, "Declaración de Registro: Inscripción y Actualización — Empresas y Otras Entidades Unipersonales o Pluripersonales" (Versión 05) - **URL (directly retrieved via `curl`, HTTP 200, no login/CAPTCHA/WAF):** - **File identity:** `sha256:339eb84796fa651c4c1354e4677c216d57048c575eb6d12b96864466861fbf69`, 499,137 bytes, retrieved 2026-07-12. - **AcroForm structure, confirmed via `pdfjs-dist` (legacy build) `page.getAnnotations()`:** 2 pages, 501 total widgets — 267 `Btn` (checkbox/radio), 224 `Tx` (text), 10 `Ch` (choice/dropdown), matching the prior scouting pass's counts exactly (re-derived independently, not copied from the brief). - **Extraction method:** `pdfjs-dist` `getAnnotations()` per page for the field name (`T`)/type (`FT`)/tooltip (`TU`)/export-value inventory, plus `getTextContent()` for the full printed text, plus a full-page render to PNG at 2.2x scale via `pdfjs-dist` + `node-canvas` for both pages, to visually confirm the Rubro layout and resolve several field-name-vs-Rubro ambiguities the raw widget/text dumps alone left unclear (see judgment calls below). ### Source 2 (landing/download page) - **URL:** - Confirms this is the current, single published copy of Formulario 0351 (487.44 KB listed, matching the 499,137-byte download); no newer version is linked from this page. ### Source 3 (DGI/BPS's own instructivo — casilla-level requiredness rules) - **URL:** (PDF fetched via WebFetch after a direct `curl` guess at a differently-named URL 404'd; the actual PDF is titled "INSTRUCTIVO Form 0351 Versión 03" — an older instructivo revision than the V05 form itself, but its Rubro-by-Rubro completion rules match the V05 form's own Rubro structure 1:1 and are the only authoritative prose guidance DGI/BPS publish for this form). - Extracted via `pdfjs-dist` `getTextContent()`. Cited per-field via `sourceRef` throughout `schema.json` and in the field inventory below. This source is what confirms, for example, that `rut` is only required on a restart/modification filing, that Teléfono fijo/móvil requires at least one of the two, that Rubro 4 (Domicilio Constituido) is skipped entirely when it equals the fiscal address, and that Rubro 9 (Datos del Titular) applies "solamente en las inscripciones de entidades hasta con dos personas físicas" (only to unipersonal filings with up to two linked physical persons) — the load-bearing fact behind this schema's owner/second-person design. ### Source 4 (web search — legal-currency check) - Searched for a V06 revision or a newer DGI/BPS resolution superseding Formulario 0351 V05. No newer version surfaced; every result (DGI's own page, BPS's own instructivo page, and several third-party accounting-firm explainer blogs) still references Formulario 0351 without a V06. **Negative check: V05 (2023-09) remains the current, in-force version as of 2026-07-12.** - This search also surfaced that Formulario 0351 has a companion form, **Formulario 0352**, "Inscripción, Actualización o Baja de Personas Físicas Vinculadas" — used specifically to register/update/remove the physical persons (partners, administrators, representatives, owners) linked to a pluripersonal entity. This independently corroborates this schema's scoping decision to exclude the full multi-partner roster from Formulario 0351 itself (see judgment call 1 below): that roster genuinely lives in a separate form, not merely in an unmodeled section of this one. ## Field inventory (Phase 3) All Rubro references below are the form's own printed section headers, confirmed via the page-1/page-2 PNG renders described above. | Field (schema `name`) | Label (source) | Rubro | Example valid value | |---|---|---|---| | `tipoActo` | Acto que se realiza | Rubro 1 | `"inicio_actividades"` | | `vigenciaActoFecha` | Vigencia del acto (Día/Mes/Año) | Rubro 1 | `"2026-07-01"` | | `rut` | Nº de RUT | Rubro 1 | `"213456780015"` | | `numeroRegistroContribuyenteBps` | Nº de Registro de Contribuyente | Rubro 1 | `"123456"` | | `numeroRegistroEmpresaDgi` | Nº de Registro de Empresa | Rubro 1 | `"7654321"` | | `tipoEntidad` | Tipo de entidad | Rubro 2 | `"persona_fisica"` | | `nombreDenominacion` | Nombre o denominación | Rubro 2 | `"María Fernanda Rodríguez Silva"` | | `nombreFantasia` | Nombre de fantasía | Rubro 2 | `"Almacén Rodríguez"` | | `esResidente` | Residente | Rubro 2 | `true` | | `tieneEstablecimientoPermanente` | No residente con Establecimiento permanente | Rubro 2 | `false` | | `paisResidencia` | País de residencia | Rubro 2 | `"Argentina"` | | `domicilioFiscalCalidadOcupante` | Calidad en que ocupa el domicilio fiscal | Rubro 3 | `"arrendatario"` | | `domicilioFiscalDepartamento` | Departamento | Rubro 3 | `"Montevideo"` | | `domicilioFiscalLocalidad` | Localidad | Rubro 3 | `"Montevideo"` | | `domicilioFiscalCalle` | Calle | Rubro 3 | `"Avenida 18 de Julio"` | | `domicilioFiscalNumero` | Número | Rubro 3 | `"1234"` | | `domicilioFiscalApartamento` | Apart. | Rubro 3 | `"301"` | | `domicilioFiscalCodigoPostal` | Código postal | Rubro 3 | `"11200"` | | `domicilioFiscalTelefonoFijo` | Teléfono fijo | Rubro 3 | `"27091234"` | | `domicilioFiscalTelefonoMovil` | Teléfono móvil | Rubro 3 | `"099123456"` | | `domicilioFiscalCorreoElectronico` | Correo electrónico | Rubro 3 | `"almacen@example.com"` | | `domicilioFiscalOtrosDetalles` | Otros detalles de ubicación | Rubro 3 | `"Entre Yaguarón y Andes"` | | `domicilioConstituidoIgualAlFiscal` | Indicar si el Domicilio Constituido es igual al Fiscal | Rubro 4 | `true` | | `actividadPrincipalDescripcion` | Actividad Principal | Rubro 5 | `"Comercio minorista de artículos de almacén"` | | `actividadPrincipalGrupo` | Grupo | Rubro 5 | `"47"` | | `actividadPrincipalSubgrupo` | Sub G | Rubro 5 | `"471"` | | `actividadPrincipalCap` | Cap | Rubro 5 | `"1"` | | `actividadPrincipalBanda` | Band | Rubro 5 | `"A"` | | `obligacionIva` | Obligación: IVA (Alta) | Rubro 6 | `true` | | `obligacionIrpf` | Obligación: IRPF I / IRPF II (Alta) | Rubro 6 | `true` | | `obligacionIrae` | Obligación: IRAE (Alta) | Rubro 6 | `false` | | `obligacionMonotributo` | Obligación: MONOTRIBUTO (Alta) | Rubro 6 | `true` | | `combinaCapitalYTrabajo` | Combina Capital y Trabajo | Rubro 6 | `true` | | `fechaBalance` | Balance (Día/Mes) | Rubro 7 | `"12-31"` | | `regimenAportacionBps` | (Industria y comercio / Servicios Personales / Rural / Construcción / Civil) | Rubro 8 | `"industria_comercio"` | | `titularTipoDocumento` | Tipo de documento | Rubro 9 (person 1) | `"CI"` | | `titularNumeroDocumento` | Nº de documento | Rubro 9 (person 1) | `"4123456"` | | `titularPaisOrigenDocumento` | País de origen del documento | Rubro 9 (person 1) | `"Uruguay"` | | `titularPrimerApellido` | 1º Apellido | Rubro 9 (person 1) | `"Rodríguez"` | | `titularSegundoApellido` | 2º Apellido | Rubro 9 (person 1) | `"Silva"` | | `titularPrimerNombre` | 1º Nombre | Rubro 9 (person 1) | `"María"` | | `titularSegundoNombre` | 2º Nombre | Rubro 9 (person 1) | `"Fernanda"` | | `titularFechaNacimiento` | Fecha de Nacimiento | Rubro 9 (person 1) | `"1988-03-14"` | | `titularEstadoCivil` | Estado Civil | Rubro 9 (person 1) | `"soltero"` | | `titularSexo` | Sexo | Rubro 9 (person 1) | `"F"` | | `titularTipoResidencia` | Tipo de residencia | Rubro 9 (person 1) | `"residente"` | | `titularPaisResidencia` | País de residencia | Rubro 9 (person 1) | `"Argentina"` | | `titularDomicilioDepartamento` | Departamento (Domicilio Particular) | Rubro 9 (person 1) | `"Montevideo"` | | `titularDomicilioLocalidad` | Localidad (Domicilio Particular) | Rubro 9 (person 1) | `"Montevideo"` | | `titularDomicilioCalle` | Calle (Domicilio Particular) | Rubro 9 (person 1) | `"Bulevar Artigas"` | | `titularDomicilioNumero` | Número (Domicilio Particular) | Rubro 9 (person 1) | `"2456"` | | `titularDomicilioApartamento` | Apart. (Domicilio Particular) | Rubro 9 (person 1) | `"301"` | | `titularDomicilioCodigoPostal` | Código postal (Domicilio Particular) | Rubro 9 (person 1) | `"11300"` | | `titularTelefonoFijo` | Teléfono fijo | Rubro 9 (person 1) | `"27089999"` | | `titularTelefonoMovil` | Teléfono móvil | Rubro 9 (person 1) | `"099888777"` | | `titularCorreoElectronico` | Correo electrónico | Rubro 9 (person 1) | `"maria@example.com"` | | `segundoTitularPresente` | (second "Persona Física (indicar)" block present) | Rubro 9 (person 2) | `true` | | `segundoTitularVinculo` | Tipo de Vínculos | Rubro 9 (person 2) | `"representante"` | | `segundoTitularTipoDocumento` | Tipo de documento | Rubro 9 (person 2) | `"CI"` | | `segundoTitularNumeroDocumento` | Nº de documento | Rubro 9 (person 2) | `"4556677"` | | `segundoTitularPaisOrigenDocumento` | País de origen del documento | Rubro 9 (person 2) | `"Uruguay"` | | `segundoTitularPrimerApellido` | 1º Apellido | Rubro 9 (person 2) | `"Fernández"` | | `segundoTitularPrimerNombre` | 1º Nombre | Rubro 9 (person 2) | `"Ana"` | | `observaciones` | Observaciones | Rubro 9 | `"Presentación a cargo de contadora pública."` | No `documents[]` are modelled. DGI/BPS's own instructivo says required documentation "estará en función del tipo de entidad y del acto que se esté registrando. La DGI brindará en forma específica el detalle para cada caso en particular" — i.e. there is no fixed, universal document checklist published by the authoritative source itself; it is determined case-by-case at filing. Rather than fabricate a plausible-sounding but unsourced `documents[]` array (e.g. from third-party accounting blogs), this schema version omits it — a disclosed omission, consistent with `pe/sunat`'s sibling Business Formation schema also omitting `documents[]`. ## Access notes and judgment calls 1. **Scoped to the "persona física" (individual/sole-proprietor, unipersonal) registration path.** `tipoEntidad`'s enum still lists all 24 entity-type checkbox values (since they share one field), but this schema's remaining field set — most importantly all of Rubro 9 (Datos del Titular) — only applies, per the instructivo's own text, to unipersonal filings ("Rubro 9 – Datos para la Inscripción del Titular Dueño (Sólo para unipersonales)"). The pluripersonal path additionally requires a full partner/officer roster, which — per this cycle's web-search legal-currency check (Source 4) — is in fact captured by a *separate* companion form, Formulario 0352, not merely an unmodeled section of Formulario 0351. Also out of scope: Rubro 2's "Fecha de Constitución" and "Inscripción en el Registro Nal. Com." fields, which the instructivo explicitly restricts to "sociedades con contrato" (contract-based companies) — not applicable to an individual. 2. **Rubro 6 (Obligaciones)'s full election matrix is collapsed to four boolean flags.** The printed table lists ~20 named DGI/BPS tax obligations (IRAE, five IVA sub-variants, four IMESI sub-registrations, IMEBA/IMEBA ADIC., PAT-P.F./PAT-Entidades, ITP, ICOSA, MONOTRIBUTO, IRPF I/II, IRNR, PRIMARIA, FIS, ENT.ASEGURA.), each with independent Alta/Baja columns and up to 5 "Características" sub-roles (01 Contribuyente, 02 Agente de retención, 03 Agente de percepción, 04 Responsable por obligaciones tributarias de 3ros, 05 Responsable sustituto) — a 267-widget sub-structure within Rubro 6 alone. This schema models only `obligacionIva`/`obligacionIrpf`/`obligacionIrae`/ `obligacionMonotributo` (the four most relevant to a sole proprietor) as simple Alta-only booleans; Baja (deregistration), the five Características sub-roles, and the IMESI sub-registration numbers are all out of scope for v1.0.0. 3. **Rubro 9's second "Persona Física" block is modelled as one boolean gate (`segundoTitularPresente`) plus one collapsed `segundoTitularVinculo` enum**, rather than the source's full per-person 12-option "Tipo de Vínculos" checkbox row (Dueño/Director/Socio/Cónyuge Colab./ Administrador/Síndico/Socio sin Administración/Socio Administrador conjunto/Socio Administrador indistinto/Representante/Repte. Legal SAS/Otro) crossed with per-role VF/SS date sub-widgets. This directly demonstrates the brief's requested `requiredWhen` pattern: when `segundoTitularPresente` is `true` (e.g. because a third-party representative/authorized filer is acting on the owner's behalf, one of `segundoTitularVinculo`'s values), that person's identity fields (`segundoTitularVinculo`, `segundoTitularTipoDocumento`, `segundoTitularNumeroDocumento`, `segundoTitularPrimerApellido`, `segundoTitularPrimerNombre`) become required; they stay absent and optional otherwise. `requiredWhen` is gated on the genuine boolean `segundoTitularPresente`, not on `notEquals ""` against an optional field, per this registry's documented `notEquals`-empty-string gotcha. 4. **`domicilioFiscalTelefonoFijo` is modelled as required, with `domicilioFiscalTelefonoMovil` optional**, even though the instructivo actually requires "por lo menos uno" (at least one) of the pair. The GovSchema v0.3 `Condition`/`crossFieldValidation` grammar's `requirePresent`/`requireAbsent` primitives both mean "all of these fields," with no clean "at least one of N" expression available; rather than invent a non-standard construct, this schema disclosed-simplifies to requiring the fijo variant and leaving móvil optional. 5. **Checkbox `exportValue` collision, disclosed:** the `TActo` (DGI column) and `TActoBps` (BPS column) widget groups for Rubro 1's "Acto que se realiza" each expose three checkboxes sharing the literal export values `Yes`/`No`/`NoNo` across their three rows (Inicio de actividades/Reinicio de actividades/Modificación) — the same collision-by-shared-exportValue pattern this registry has previously documented for `fi/poliisi`. Disambiguation here is by widget rect position (row order), not by distinct exportValue strings. Since BPS and DGI must be marked consistently for the same election, this schema collapses both widget groups into the single `tipoActo` field. 6. **Field-name-prefix-vs-Rubro-number mismatch, resolved via visual render.** The AcroForm's internal field names run `R1`..`R11` (e.g. `R10.1Ap`, `R11.FNac`), but the printed form has only 9 Rubros. Rendering both pages to PNG (`pdfjs-dist` + `node-canvas`, 2.2x scale) confirmed that `R10.*`/`R11.*`-prefixed widgets are the two repeatable person-data slots *inside* Rubro 9 ("Datos del Titular"), not non-existent Rubros 10/11. Likewise, several `R7.*`-prefixed widgets (e.g. `R7.Rein1`, `R7.AntSuc`) turned out, on visual inspection, to belong to the "Antecedentes"/transfer-reason subsection printed directly above the Rubro 8 header rather than to Rubro 7's own "Condición" checkboxes — this schema excludes both regardless (judgment call 7), so the distinction does not affect any modeled field, but it is recorded here since an initial text-only extraction pass mis-attributed it. 7. **Rubro 7 (Otros Datos) is excluded except for `fechaBalance`.** The instructivo marks "Fecha de balance" obligatory for a start/restart filing, so this schema models the first of the printed form's three repeatable Día/Mes balance-date slots as `fechaBalance` (bounded repeating-group convention). Rubro 7's "Condición" checkboxes (Zona Franca usuario directo/indirecto, Imprenta Autorizada (WEB), INAC-CVA 30/90 días, Comercio autorizado Tax free, Entidad Colaboradora, Administradora de Crédito, Exonerado, etc.) are explicitly conditional ("Sólo se completa cuando corresponde") special/niche regimes, and the Antecedentes/transfer-reason section only applies when registering as successor to a transferred business — neither applies to the common first-time individual registration this schema targets, so both are out of scope. 8. **`titularEstadoCivil`'s enum is this schema's own vocabulary, not the source's.** The printed form has a free text box for "Estado Civil" rather than a checkbox group; `soltero`/`casado`/`divorciado`/`viudo`/ `concubinato` is a reasonable closed set for Uruguay but is not itself verified against a DGI-published enumeration — disclosed as a judgment call. 9. **`titularNumeroDocumento`/`segundoTitularNumeroDocumento` use a loose `^[0-9]{6,9}$` digit pattern**, not Uruguay's Cédula de Identidad check-digit algorithm, since `tipoDocumento` can also be DNI or Pasaporte (foreign formats) for either person slot. 10. **Domicilio Constituido (Rubro 4) beyond the same-as-fiscal flag is out of scope.** Per the instructivo, when `domicilioConstituidoIgualAlFiscal` is `true` the rest of Rubro 4 is not completed at all. When `false`, the source requires a full separate address (mirroring Rubro 3's own structure) that this schema does not model field-by-field — disclosed rather than silently dropped, both in this file and in the schema's top-level `description`. ## Legal-currency check Web search for a Formulario 0351 V06 or a superseding DGI/BPS resolution found none; V05 (dated 2023-09) remains the current, in-force version as of 2026-07-12 (see Source 4 above). Negative result recorded per this registry's established convention. ## Test run (Phase 4) No live submission was attempted — Formulario 0351 is a PDF filed with DGI/BPS, not a self-service online API GovSchema can exercise. Verification here is against the schema's own structural rules (`tools/validate.mjs`, `tools/validate-ajv.mjs`) and a hand-rolled conformance-fixture check. A throwaway Node script (not committed, run locally from `/tmp`) loaded `schema.json` and each fixture under `conformance/uy/dgi/inscripcion-actualizacion-empresas-formulario-0351/1.0.0/`, evaluating every field's `required`/`requiredWhen` and `validation.pattern`/ `validation.enum` rule against each fixture: | Fixture | Expected | Actual | |---|---|---| | `inicio-actividades-unipersonal-comercio-minorista.json` (valid: first-time individual, retail, no representative) | 0 errors | 0 errors | | `inicio-actividades-unipersonal-con-representante-autorizado.json` (valid: first-time individual, services, with an authorized third-party representative) | 0 errors | 0 errors | | `mutation-control-missing-required-field.json` (drops `nombreDenominacion`) | 1 error, `required` | 1 error, `required` on `nombreDenominacion` | | `mutation-control-rut-pattern-violation.json` (sets `tipoActo: modificacion` and a malformed `rut`) | 1 error, `pattern` | 1 error, `pattern` on `rut` | | `mutation-control-missing-conditional-representante-field.json` (`segundoTitularPresente: true` but `segundoTitularPrimerApellido` absent) | 1 error, `required` (conditional) | 1 error, `required` on `segundoTitularPrimerApellido` | This schema has no `documents[]` array (see above), so there is no `documents[]`-requiredness blind spot to separately exercise — the mutation-control set above already covers the three requested error classes (missing static-required field, pattern violation, missing `requiredWhen`-gated field) against `fields[]`, which is the schema's only requirement surface. Both registry validators pass with 0 errors: ``` $ node tools/validate.mjs registry/uy/dgi/inscripcion-actualizacion-empresas-formulario-0351/1.0.0/schema.json ok registry/uy/dgi/inscripcion-actualizacion-empresas-formulario-0351/1.0.0/schema.json 1/1 document(s) passed. $ node validate-ajv.mjs ../registry/uy/dgi/inscripcion-actualizacion-empresas-formulario-0351/1.0.0/schema.json ok registry/uy/dgi/inscripcion-actualizacion-empresas-formulario-0351/1.0.0/schema.json [v0.3] 1/1 document(s) validated against the meta-schema (ajv 2020-12). ``` `tools/govschema-client`'s `registry-index.json` was regenerated (`npm run build-index`) and now lists 371 entries.