# Verification record — bw/burs/individual-tax-return@1.0.0 ## Candidate selection GOV-4307 ("GovSchema Standard Research"). This cycle's own Known Gaps re-scan found the registry's existing 79-jurisdiction backlog largely resolved to confirmed dead ends at every near-complete jurisdiction screened (AE Passport, BR/CH/PL/SK Visa, CZ Passport, GR National ID, NO Passport — all previously re-confirmed weak/dead-end across 2+ prior cycles each), so this cycle scouted new-jurisdiction candidates instead, per the standing routine's own "prefer deepening an open backlog item; otherwise scout new jurisdictions in parallel" heuristic. Three candidates were screened in parallel via independent research agents: Botswana, Uganda, and Bolivia, across all six verticals each. Botswana came back the strongest by a wide margin — 4 of 6 verticals (Taxes, Visa, DMV, Passport) confirmed STRONG on first pass, only Business Formation (CIPA's initial registration is portal-gated; only post-incorporation maintenance forms are downloadable) and National ID (Omang, in-person only) dead ends. Uganda came back 3 of 6 STRONG (Business Formation, National ID, DMV); Bolivia came back weak (only a JPG-scanned Taxes form, every other vertical a hard SPA/login/timeout wall). Botswana was picked as the new 80th jurisdiction; its Taxes form was chosen to author first per the scouting agent's own recommendation (cleanest unauthenticated 200 response, richest field set, and a built-in Guide explaining every field) — see the Known Gaps section for Botswana's other three disclosed-STRONG verticals, left as open backlog for a future cycle. ## Reaching the live source Independently re-fetched `https://www.burs.org.bw/phocadownload/individual%20blank%20return.pdf` directly (not just trusting the scouting agent's report): - HTTP 200, 148,353 bytes, no login/CAPTCHA/WAF gate — a plain unauthenticated `curl` with a realistic desktop User-Agent reached it cleanly. - sha256 `5480c72c7a78cae21ac8942855e5e74fccf04540522d185ebd38d2b3321f9ec8`. - PDF header `%PDF-1.6` at byte 0 — a genuine native (searchable-text) PDF, confirmed by clean `pdfjs-dist` text-layer extraction across all 6 pages (no OCR/scan-image fallback needed). ## Extraction method Extracted with `pdfjs-dist` (vendored from an existing scratch install at `/tmp/node_modules`, CommonJS build at `legacy/build/pdf.js`), reading each text item's raw string and its `transform` x/y position across all 6 pages. Also rendered pages 1-2 to PNG via `node-canvas` (`/tmp/node_modules/canvas`) at 2.5x scale to visually confirm table/grid row structure — this environment's embedded-font glyph outlines did not rasterize (blank text, grid lines only), the same known limitation documented in this registry's `zm/zra/individual-income-tax-return` precedent, so the rendered images were used only to inspect ruled-line row counts, never as a substitute for the clean text-layer extraction (which read every field label correctly). ## Document structure The 6-page PDF is Form ITA 20/96 itself (pages 1-2, footer-unstamped) followed by its own 4-page "Form ITA 20 (GUIDE) (2011)" completion guide (pages 3-6). Page 1 covers Section A (Declaration of Personal Particulars) and the start of Section B (Income): B.1 Business, B.2 Farming. Page 2 continues Section B: B.3 Rental Income, B.4 Employment (Remuneration and Benefits/Allowances), B.5 Interest (Building Society/ Bank/Other), B.6 Property Disposals, B.7 Other Income (three lettered rows, a=Pension/Annuity fixed, b/c free), B.8 Income from Foreign Investments (three rows: Interest, Dividends, Business — for Botswana citizens only); then Section C (Exempt Income), Section D (Claims: Pension Fund Contributions, Retirement Annuity Premiums), Section E (Tax Credits), Section F (General Information, two Yes/No questions), and Section G (Declaration). ## Scope Models the full 2-page return (Sections A-G) — unlike this registry's larger multi-schedule tax-return precedents (e.g. Zambia's 19-page ITF 46_1, Ukraine's DPS declaration with 10 companion schedules), this form's entire income-declaration structure fits on a single page (page 2) with no separate business/farming computation schedule to defer, so no follow-on-schedule scoping exclusion was needed. Every printed section is modelled; no section is deferred as out-of-scope. Per the Guide's own instruction ("All numbered parts of [Section B] to be completed entering the word 'NONE' if you have no income from any particular source"), every Section B income-category field is modelled `required: false` — a GovSchema-driven submission's own omission of these fields is the machine equivalent of the source form's manual "NONE" convention; this registry does not fabricate a value to represent absence. ## Disclosed findings and interpretation choices 1. **`residentialAddress` collapses the form's own two alternative printed formats into one field** — the source prints "(a) House/Plot Number, Name of Street, Name of Town — if you stay in town" and "(b) House/Plot Number, Name of Ward, Name of Village — if you stay in a village" as two blank-line continuations of the same Sr No 2 item, not two separate addresses; there is no printed town/village indicator distinguishing two distinct values. 2. **`daysPresentInBotswana`'s own printed sentence repeats "...during the year ended 30th June, ...."**, which this schema treats as referring to the same tax year already captured in `taxYearEnded` (the form's own header blank), not a second, independent year field. 3. **`employmentRemunerationPeriodEmployed` is modelled as free text**, not a From/To date pair, since Section B.4(a)'s own column header prints only "Period Employed" (unlike Section B.3 Rental Income's explicit "Period Let From/To", which this schema does split into two `date` fields). 4. **Section B.7 Other Income's three lettered rows (a/b/c) are modelled as three distinct field groups**, since the source genuinely prints three separate blank rows lettered a/b/c — row a's "Nature of Income" is fixed as "Pension/Annuity" per the printed label; rows b/c are fully blank/free-text, per the Guide's own instruction to specify the nature of any other income "not disclosed in Part 1-6" (excluding dividends). 5. **Section B.8 Income from Foreign Investments prints all three rows labelled "a."** ("a. Interest", "a. Dividends", "a. Business") rather than a/b/c — read as a bullet-style list-marker artifact of the source PDF's own layout, not literal repeated sub-item lettering, since each row's own "Nature of Income" column value (Interest/Dividends/ Business) is already distinct and printed. Modelled as three independent field groups keyed by that printed nature, consistent with Section B.5's Interest a/b/c treatment. No `requiredWhen` gate ties these to `countryOfCitizenship`, since the section's own "(for Botswana citizens only)" qualifier is prose guidance, not a printed boolean/checkbox this schema could condition on, and `countryOfCitizenship` is free text rather than a Botswana/non-Botswana enum. 6. **`signedByAuthorisedAgent` is a disclosed directly-supplied boolean**, modelling the source's own "Taxpayer/Authorised Agent* *Delete as appropriate" manual strike-through convention — the same no-printed-checkbox pattern this registry's `et/ics/passport-application` and `zm/zra/individual-income-tax-return` (Tax Agent block) already use for their own analogous fields. 7. **The Section G declaration's own printed "...of..." blank is not modelled as a second address field** — read as the same "Address for Service of Notice" value already captured in Section A (Sr No 2.b), restated within the sworn-declaration sentence's own grammar, not a newly-collected value. 8. **Excluded as official-use-only fields, not applicant-supplied data:** page 1's "For Office Use Only" block (Issued From/Office Address Stamp, Received/Tax Office Date Stamp). ## Conformance 3 valid mock scenarios — `valid-employment-and-interest-income` (an individual with Section B.4 Employment income from one employer, Section B.5 Bank interest, and a signed declaration, no business/farming/rental income populated); `valid-business-and-rental-income` (an individual with Section B.1 Business income, Section B.3 Rental income, Section D Pension Fund contributions, and both Section F questions answered "NO"); and `valid-agent-signed-with-gifted-property` (an amended-style return signed by an authorised agent, exercising `signedByAuthorisedAgent`'s and both Section F questions' `requiredWhen`-gated fields) — plus 9 mutation-control fixtures (one missing statically-required field from each of `taxYearEnded`, `fullName`, `residentialAddress`, `countryOfCitizenship`, `daysPresentInBotswana`, `usedRentedPropertyInTaxYear`, `movablePropertyTransferredByGift`, `declarationDate`, `declarationSignature` — 9 fixtures) and one unknown-field-rejected fixture, committed under `conformance/bw/burs/individual-tax-return/1.0.0/`. An ephemeral, from-scratch conformance checker (deriving required/ requiredWhen rules directly from this schema's own `fields[]`, discarded after use, not committed) ran all 13 fixtures: all 3 valid scenarios at 0 errors, all 9 static-required mutation controls each raising exactly 1 error, the unknown-field fixture correctly rejected, and confirmed every `requiredWhen` field reference resolves to a real field name (0 dangling references). Validated clean with `node tools/validate.mjs` and `node tools/validate-ajv.mjs`, individually and as part of the full registry run.