# Verification — `eg/eta/small-enterprise-tax-declaration` v1.0.0 ## Why this candidate The recurring "GovSchema Standard Research" routine (this cycle, GOV-3447) re-scanned the registry's own `CATALOG.md` for disclosed, well-sourced backlog before scouting a fresh jurisdiction. All four candidates the issue's own notes named as focus areas (DE Steuer-ID, SG NRIC loss/damage replacement + re-registration, NZ RealMe, and voter registration generally) turned out to already be published — `de/finanzamt/tax-identification-number`, `sg/ica/identity-card-replacement` + `sg/ica/identity-card-reregistration`, `nz/dia/realme-verified-identity`, and voter-registration schemas across 15 jurisdictions already in the registry. With no in-registry gap open, the next disclosed backlog item was Egypt's Taxes vertical: the GOV-3410 cycle (2026-07-16) had screened Egypt as a new-jurisdiction candidate and found four of five verticals dead (Visa: reCAPTCHA-gated account creation on `visa2egypt.gov.eg`; Business Formation: `portal.gafi.gov.eg` redirects straight to a login-gated account portal; DMV: `traffic.moi.gov.eg` returns a WAF block page; Passport: `emoves.moi.gov.eg` unreachable), but explicitly flagged Taxes (`eta.gov.eg`) as **"inconclusive, not a hard dead end"** — unauthenticated employer/withholding-agent payroll forms existed, but the individual/self-employed return ("Form 25") itself had not been located as a standalone downloadable specimen, with an explicit note to search again before writing Egypt off entirely. This cycle did that targeted search. ## Sources examined ### Primary source - **Authority:** Egyptian Tax Authority (ETA), `https://www.eta.gov.eg/`. - **Document — Form No. 25 ("Declarations"), "Tax Declaration on Annual Business Volume for Small and Micro Enterprises."** - **Landing page (directly retrieved, HTTP 200, plain unauthenticated fetch):** `https://www.eta.gov.eg/ar/content/nmadhj-almshrwat-alsghyrt` ("Small Projects Forms" page), whose first listed document is "إقرار المشروعات الصغيرة" ("Small Enterprise Declaration") — confirmed by independent re-fetch to be the correct link. - **URL (directly retrieved, HTTP 200, plain unauthenticated curl with a standard desktop User-Agent):** `https://www.eta.gov.eg/sites/default/files/2022-02/إقرار%20المشروعات%20الصغيرة.pdf` - **File identity:** genuine PDF (`%PDF-1.4` header), 207,394 bytes, `sha256:e7ee3d918cac9e224bab3b0f85e9839c6503ef5e4770e2326f5cfbbdce657032`, 2 pages. The document's own printed header reads "نموذج رقم (25) إقرارات" ("Form No. 25 (Declarations)"), confirming this is the exact form the GOV-3410 cycle's secondary-source search (an AI-search summary describing "نموذج رقم (25) إقرارات" as the form small/micro enterprises file under SME Law 152/2020) had described but not located a direct link for. - **Legal basis, cross-checked:** the form's own printed text cites Article 95 of SME Development Law No. 152 of 2020 (declaring this return "constitutes an assessment of the tax"), and states it is filed under that same law's implementing framework. Independently corroborated by ETA's own e-services filing-navigation guide (below) and secondary reporting (Youm7, 2022-03-27, "ضوابط تقديم الإقرار الضريبى للمشروعات الصغيرة والتسهيلات الممنوحة") describing the same filing regime and its Prime Ministerial Executive Regulations (Decree No. 654 of 2021). - **Form type — disclosed limitation:** unlike the AcroForm PDFs this registry has extracted from Cambodia's `tax.gov.kh`, this is a static/print-layout PDF with no fillable form widgets at all (no `/AcroForm`, no `/Widget` annotations, confirmed by a direct byte-level scan). Field boxes are visual table cells identified by printed reference numbers — 01–09 on page 2's main declaration block, 021–024 on its "important reference data" block (بيانات استرشادية هامة), and 025/030/065/085 on its tax-computation/payment block — rather than named, extractable form fields. - **Extraction method:** `pdfjs-dist@5` (installed standalone in a scratch directory for extraction only, not added as a repository dependency). Per-page `getTextContent()` output was re-sorted by y-then-x position (grouping items into visual lines by y-proximity) to reconstruct reading order, since this RTL-typeset document's raw content-stream text order does not match its visual reading order. - **Rendering attempt — disclosed limitation:** additionally attempted to render each page to a PNG via `pdfjs-dist` + `node-canvas`, intending a pixel-level visual check of each numbered box against its label. The render pipeline itself was confirmed working (a minimal `node-canvas` smoke test — fill a rect, encode, decode, confirm non-white pixels — succeeded), and `page.getOperatorList()` confirmed 1,723 real drawing operators exist on page 1, but `page.render()` against that same operator list produced a fully blank (100% white) canvas in this sandboxed environment, with no thrown error. This is disclosed as a tooling gap specific to this PDF/`pdfjs-dist` render path, not a claim that the form has no visual content. Field semantics in this schema are therefore derived from the position-sorted text layer plus the corroborating secondary sources below, not a pixel-confirmed visual read — flagged here rather than silently presented as visually verified. ### Corroborating secondary sources - **ETA's own e-services filing-navigation guide** (retrieved directly, HTTP 200): `https://eservice.incometax.gov.eg/ETax/UserGuids/DownloadInstructionSmallProjects` — a 7-page walkthrough of registering an e-services account and reaching "Form 25" from the taxpayer's own account. Confirms: the natural-person vs. legal-person (طبيعي / إعتباري) taxpayer-nature distinction modelled by this schema's `taxpayerNature` field; the April 1 (natural person) / within-four-months-of-period-end (legal person) filing deadlines cited in this schema's description; and that the declaration is reached by selecting "Form 25" ("...قانون المشروعات وأختيار إقرار 25...") once the taxpayer's account is updated to reflect SME-law eligibility. - **Comprehensive Health Insurance Authority's own public guide** on the "solidarity contribution" (المساهمة التكافلية), `uhia.gov.eg` — confirms the 2.5-per-thousand-of-revenue rate printed on Form 25 itself and its worked example (EGP 10 million revenue → EGP 25,000 contribution), cross-validating this schema's `agreesSolidarityContribution` field description. - **ETA's own "Small Projects Forms" listing page** (same page as the primary source above) — independently confirms the existence of two further, separate dedicated ETA payment forms: "نموذج سداد الضريبة علي توزيعات الأرباح" (dividend-tax payment form) and "نموذج سداد الأرباح الرأسمالية" (capital-gains payment form), matching Form 25's own printed footnotes under its profit-distribution and capital-gains disclosure questions (page 2, boxes 07/08) that direct filers to pay any resulting tax "on the form prepared for that purpose" rather than on this return. These two payment forms are out of scope for this schema. ## Scope and disclosed boundaries This schema models Form 25 in full: page 1's mandatory taxpayer identification, business address, contact details, and tax period; and page 2's declaration data (total business volume; the solidarity- contribution and Comprehensive-Health-Insurance-payment opt-ins; profit-distribution and capital-gains disclosure questions; reference data supporting the applicable business-volume bracket; the resulting tax-due computation net of any prior-year credit; payment method, reference, and date; and the declarant's signature block). Explicitly out of scope, and disclosed rather than silently omitted: - **The two separate dedicated payment forms** referenced by Form 25's own footnotes (dividend-tax payment, capital-gains payment) — this schema models only the disclosure questions (`hasProfitDistributions`, `hasCapitalGainsMachineryEquipment`), not the payment forms themselves. - **Page 1's staff-only annotation block** ("مراجعة" / review, "تاريخ المراجعة" / review date, "رقم الوارد" / incoming number) — office annotation, not applicant input, excluded from `fields[]`, consistent with equivalent staff-only blocks excluded elsewhere in this registry. - **Egypt's other four verticals** (DMV, Passport, Visa, Business Formation) — re-confirmed weak/dead in the GOV-3410 cycle; not re-screened this cycle. National ID was not screened in either cycle and remains open, unscreened backlog. ### Modelling decisions worth disclosing - **`legalEntityForm` (box 022, "الكيان القانوني") is modelled as free text, not an enumerated list.** The source form's own printed box gives no visible option list, and no corroborating source confirmed an authoritative enumeration — fabricating specific enum values here would violate this schema's own precision-over-cleverness standard, so free text was used instead and the limitation disclosed here. - **`businessGovernorate`/`businessDistrict`/`businessDepartmentOrCenter`/ `businessStreetOrVillage` are modelled as free text**, not a bounded governorate enum, despite Egypt having a fixed, known list of 27 governorates — consistent with this registry's general practice of using free text for administrative-division fields sourced from a form that itself provides an open write-in box rather than a picklist. `businessBuildingNumber` is modelled as `string` rather than `integer` since Egyptian building references are commonly alphanumeric (e.g. "12A"). - **`nationalId` is required unconditionally**, with its description noting that for a legal-person filer this is the legal representative's number rather than the enterprise's own number — the source form has a single "الرقم القومي" box regardless of `taxpayerNature`, with no separate box for an entity-level identifier on this particular form. - **`declarantType` (taxpayer vs. authorized_agent) is introduced as a discriminator field** not literally printed as a labelled box on the form, to precisely gate `agentRegistrationNumber`'s `requiredWhen` — the form's own label reads "أسم الممول / الوكيل" ("Name of taxpayer / agent") over a single name field, implying exactly this binary without spelling it out as a separate selectable field. - **`agreesHealthInsurancePaymentWithReturn`'s `requiredWhen` is gated on `agreesSolidarityContribution` equals `true`** (not `notEquals false`), following this registry's own established practice of avoiding a `notEquals` gate against an optional boolean — see this registry's internal engineering notes on that category of bug. - **`mobilePhone` uses an Egyptian mobile-prefix pattern (`^01[0-9]{9}$`)** — Egyptian mobile numbers are 11 digits starting with 01 (followed by a carrier-prefix digit: 0/1/2/5) — rather than a generic digit-count pattern, since the number format is well-established and independently verifiable. ## Conformance fixtures Fixtures are committed under `conformance/eg/eta/small-enterprise-tax-declaration/1.0.0/`: two valid submissions (a minimal natural-person filing with electronic payment and no solidarity-contribution opt-in; a fuller legal-person filing via an authorized agent, with the solidarity contribution, health-insurance payment opt-in, a prior-year credit, and deposit payment) plus twelve mutation-control fixtures, one per `required`/`requiredWhen`/`validation` rule exercised: one missing unconditionally-required field (`taxpayerName`); four `requiredWhen`-gated missing fields (health-insurance consent, deposit bank name, agent registration number, legal representative name); three invalid patterns (national ID, mobile phone, tax registration number); one below-minimum year; one negative amount; and two invalid enum values (business-volume bracket, payment method). All fourteen fixtures (12 mutation + 2 valid) were checked with a from-scratch, throwaway Node mock validator implementing this schema's own `required`/`requiredWhen`/`validation` rules (not committed — consistent with this registry's established per-cycle practice of writing an independent validator rather than reusing the authoring script): 14/14 fixtures behaved as expected. Both `tools/validate.mjs` and `tools/validate-ajv.mjs` pass across the full registry with this schema added (524/524); `tools/verify-sources.mjs`, scoped to this schema's directory, reports all 4 cited URLs clear. ## Known gaps - Egypt's Business Formation, DMV, Passport, and Visa verticals remain re-confirmed weak/dead per the GOV-3410 cycle. National ID was not screened in either cycle and is open, unscreened backlog for a future cycle. - The two dedicated dividend-tax and capital-gains payment forms Form 25's own footnotes reference remain open, unscreened backlog for future companion schemas. - This schema's field semantics rest on a position-sorted text extraction and corroborating secondary sources rather than a pixel-level visual confirmation of the source PDF's layout (see "Rendering attempt" above) — worth a follow-up visual re-check in a future cycle with a working render path, particularly for the exact box-022/`legalEntityForm` option set. ## Verification method assessment `manual-source-review-v1` — a human/agent read the primary source directly and transcribed its fields, corroborated against three independent secondary sources where the primary source's own reading order was ambiguous. No automated re-verification tooling exists yet for this schema; `nextReviewBy` is set 6 months out per the practice's default cadence.