Registry entry

Lesotho — Fringe Benefits Tax (FBT) Return (Form FBT1)

Revenue Services Lesotho's (RSL) Form FBT1, "Fringe Benefits Tax (FBT) Return" — a companion to ls/rsl/individual-income-tax-return and ls/rsl/company-income-tax-return within Lesotho's Taxes vertical (already open, 2 of 6). Employers who provide fringe benefits (motor vehicles, housing, utilities, meals/refreshment, domestic assistance, medical benefits, loans, debt waivers, or excessive superannuation contributions) to employees or their associates must file this return within fourteen days after the end of each calendar quarter, computing and remitting Fringe Benefits Tax at a flat 40% of the grossed-up (x1.67) net taxable value of benefits provided. This v1.0.0 schema models the return in full: Part 1 (Calculation of Fringe Benefits Tax Due, all nine benefit categories), Part 2 (Motor Vehicles, up to four vehicles plus a continuation-sheet total), Part 3 (Housing, up to five properties plus a continuation-sheet total), and the Declaration. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of Lesotho or Revenue Services Lesotho.

Registry entry

ls/rsl/fbt-return

Jurisdiction
Lesotho · national
Version
1.0.0
Verification
draft
Authority
Revenue Services Lesotho

Authoritative source FORM FBT1 — Fringe Benefits Tax (FBT) Return

Machine access

Schema document
registry/ls/rsl/fbt-return/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/ls/rsl/fbt-return/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

98 fields across 5 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Return Details

  • taxpayerNameAndAddress string required

    Taxpayer's Name and Address

    length: 1–300classification: pii
  • tin string required

    The taxpayer's Taxpayer Identification Number, printed as a comb-box field, matching this registry's other RSL schemas.

    length: 1–20classification: sensitive-pii
  • returnDate date optional

    Date box printed in the header next to the TIN, distinct from the signed Declaration date at the end of the form.

  • taxYear string required

    The tax year this quarterly return relates to, e.g. "2023/2024" — Lesotho's tax year runs 1 April to 31 March, matching this registry's other RSL schemas. Unlike the annual Individual and Company Income Tax Returns (each printed as a year-specific edition), the FBT Return is a recurring quarterly form with a blank Tax Year box the filer completes.

    length: 1–20
  • quarterEnded enum required

    The calendar quarter this return covers. A return must be filed within fourteen days after the end of the quarter to which it relates.

    enum: 30-june | 30-september | 31-december | 31-march

Part 1 - Calculation of Fringe Benefits Tax Due

  • motorVehiclesNoOfEmployees integer optional

    Total number of employees, or their associates, who received this benefit.

    range: 0–∞
  • motorVehiclesGrossTaxableValue number optional

    Gross taxable value of this benefit; the Employees' Contribution column is not applicable to this row on the source form (shaded out) since the contribution is instead accounted for in the Part 2/Part 3 schedule's own per-item computation.

    range: 0–∞
  • housingNoOfEmployees integer optional

    Total number of employees, or their associates, who received this benefit.

    range: 0–∞
  • housingGrossTaxableValue number optional

    Gross taxable value of this benefit; the Employees' Contribution column is not applicable to this row on the source form (shaded out) since the contribution is instead accounted for in the Part 2/Part 3 schedule's own per-item computation.

    range: 0–∞
  • utilitiesNoOfEmployees integer optional

    Total number of employees, or their associates, who received this benefit.

    range: 0–∞
  • utilitiesGrossTaxableValue number optional

    Utilities — Column 2: Gross Taxable Value

    range: 0–∞
  • utilitiesEmployeesContribution number optional

    Amount made good (reimbursed) by the employees who received this benefit.

    range: 0–∞
  • mealOrRefreshmentNoOfEmployees integer optional

    Total number of employees, or their associates, who received this benefit.

    range: 0–∞
  • mealOrRefreshmentGrossTaxableValue number optional

    Meal or Refreshment — Column 2: Gross Taxable Value

    range: 0–∞
  • mealOrRefreshmentEmployeesContribution number optional

    Amount made good (reimbursed) by the employees who received this benefit.

    range: 0–∞
  • domesticAssistanceNoOfEmployees integer optional

    Total number of employees, or their associates, who received this benefit.

    range: 0–∞
  • domesticAssistanceGrossTaxableValue number optional

    Domestic Assistance — Column 2: Gross Taxable Value

    range: 0–∞
  • domesticAssistanceEmployeesContribution number optional

    Amount made good (reimbursed) by the employees who received this benefit.

    range: 0–∞
  • medicalNoOfEmployees integer optional

    Total number of employees, or their associates, who received this benefit.

    range: 0–∞
  • medicalGrossTaxableValue number optional

    Medical — Column 2: Gross Taxable Value

    range: 0–∞
  • medicalEmployeesContribution number optional

    Amount made good (reimbursed) by the employees who received this benefit.

    range: 0–∞
  • loanNoOfEmployees integer optional

    Total number of employees, or their associates, who received this benefit.

    range: 0–∞
  • loanGrossTaxableValue number optional

    Loan — Column 2: Gross Taxable Value

    range: 0–∞
  • loanEmployeesContribution number optional

    Amount made good (reimbursed) by the employees who received this benefit.

    range: 0–∞
  • debtWaiverNoOfEmployees integer optional

    Total number of employees, or their associates, who received this benefit.

    range: 0–∞
  • debtWaiverGrossTaxableValue number optional

    Debt Waiver — Column 2: Gross Taxable Value

    range: 0–∞
  • debtWaiverEmployeesContribution number optional

    Amount made good (reimbursed) by the employees who received this benefit.

    range: 0–∞
  • excessiveSuperannuationContributionsNoOfEmployees integer optional

    Total number of employees, or their associates, who received this benefit.

    range: 0–∞
  • excessiveSuperannuationContributionsGrossTaxableValue number optional

    Excessive Superannuation Contributions — Column 2: Gross Taxable Value

    range: 0–∞
  • excessiveSuperannuationContributionsEmployeesContribution number optional

    Amount made good (reimbursed) by the employees who received this benefit.

    range: 0–∞
  • totalGrossTaxableValue number optional

    Sum of the Gross Taxable Value column across all nine benefit categories.

    range: 0–∞
  • totalEmployeesContribution number optional

    Sum of the Employees' Contribution column across the seven categories for which that column applies (Motor Vehicles and Housing are excluded — shaded out on the source form).

    range: 0–∞
  • lessEmployeesContributions number optional

    Transcribed from totalEmployeesContribution.

    range: 0–∞
  • netTaxableValue number optional

    totalGrossTaxableValue minus lessEmployeesContributions.

    range: 0–∞
  • fringeBenefitsTaxableAmount number optional

    netTaxableValue multiplied by the gross-up factor of 1.67 (printed on the source form as "X 1.67"), reflecting that the employer, not the employee, bears the tax and the benefit is not itself tax-deductible.

    range: 0–∞
  • fringeBenefitsTaxDue number optional

    fringeBenefitsTaxableAmount multiplied by the 40% Fringe Benefits Tax rate (printed on the source form as "@ 40%").

    range: 0–∞

Part 2 - Motor Vehicles

  • motorVehicle1MakeModelYear string optional

    Vehicle No. (1) — (a) Make, model and year of manufacture

    length: 1–200
  • motorVehicle1CostWhenNew number optional

    Vehicle No. (1) — (b) Cost when new

    range: 0–∞
  • motorVehicle1ValueFirstProvidedForPrivateUse number optional

    Vehicle No. (1) — (c) Value at the time it was first provided for private use

    range: 0–∞
  • motorVehicle1DaysAvailableForPrivateUse integer optional

    Vehicle No. (1) — (d) Number of days available for private use in a quarter

    range: 0–92
  • motorVehicle1EmployeeContribution number optional

    Vehicle No. (1) — (e) Employee contribution

    range: 0–∞
  • motorVehicle1GrossTaxableValue number optional

    Vehicle No. (1) — Gross Taxable Value ((Line (c)*15%*X/Y) - Line (e)), where X = Line (d) and Y = number of days in the year of assessment (e.g. 365 days)

    range: 0–∞
  • motorVehicle2MakeModelYear string optional

    Vehicle No. (2) — (a) Make, model and year of manufacture

    length: 1–200
  • motorVehicle2CostWhenNew number optional

    Vehicle No. (2) — (b) Cost when new

    range: 0–∞
  • motorVehicle2ValueFirstProvidedForPrivateUse number optional

    Vehicle No. (2) — (c) Value at the time it was first provided for private use

    range: 0–∞
  • motorVehicle2DaysAvailableForPrivateUse integer optional

    Vehicle No. (2) — (d) Number of days available for private use in a quarter

    range: 0–92
  • motorVehicle2EmployeeContribution number optional

    Vehicle No. (2) — (e) Employee contribution

    range: 0–∞
  • motorVehicle2GrossTaxableValue number optional

    Vehicle No. (2) — Gross Taxable Value ((Line (c)*15%*X/Y) - Line (e)), where X = Line (d) and Y = number of days in the year of assessment (e.g. 365 days)

    range: 0–∞
  • motorVehicle3MakeModelYear string optional

    Vehicle No. (3) — (a) Make, model and year of manufacture

    length: 1–200
  • motorVehicle3CostWhenNew number optional

    Vehicle No. (3) — (b) Cost when new

    range: 0–∞
  • motorVehicle3ValueFirstProvidedForPrivateUse number optional

    Vehicle No. (3) — (c) Value at the time it was first provided for private use

    range: 0–∞
  • motorVehicle3DaysAvailableForPrivateUse integer optional

    Vehicle No. (3) — (d) Number of days available for private use in a quarter

    range: 0–92
  • motorVehicle3EmployeeContribution number optional

    Vehicle No. (3) — (e) Employee contribution

    range: 0–∞
  • motorVehicle3GrossTaxableValue number optional

    Vehicle No. (3) — Gross Taxable Value ((Line (c)*15%*X/Y) - Line (e)), where X = Line (d) and Y = number of days in the year of assessment (e.g. 365 days)

    range: 0–∞
  • motorVehicle4MakeModelYear string optional

    Vehicle No. (4) — (a) Make, model and year of manufacture

    length: 1–200
  • motorVehicle4CostWhenNew number optional

    Vehicle No. (4) — (b) Cost when new

    range: 0–∞
  • motorVehicle4ValueFirstProvidedForPrivateUse number optional

    Vehicle No. (4) — (c) Value at the time it was first provided for private use

    range: 0–∞
  • motorVehicle4DaysAvailableForPrivateUse integer optional

    Vehicle No. (4) — (d) Number of days available for private use in a quarter

    range: 0–92
  • motorVehicle4EmployeeContribution number optional

    Vehicle No. (4) — (e) Employee contribution

    range: 0–∞
  • motorVehicle4GrossTaxableValue number optional

    Vehicle No. (4) — Gross Taxable Value ((Line (c)*15%*X/Y) - Line (e)), where X = Line (d) and Y = number of days in the year of assessment (e.g. 365 days)

    range: 0–∞
  • motorVehiclesContinuationSheetsTotal number optional

    Sum of Gross Taxable Value entries for any motor vehicles beyond the four printed columns, carried from an attached continuation sheet.

    range: 0–∞
  • motorVehiclesGrossTaxableValueTransfer number optional

    Sum of all four vehicles' Gross Taxable Value plus motorVehiclesContinuationSheetsTotal; transcribed into Part 1's motorVehiclesGrossTaxableValue.

    range: 0–∞

Part 3 - Housing

  • housingProperty1DescriptionAndAddress string optional

    Property (1) — Description and Address of property

    length: 1–300
  • housingProperty1OpenMarketValue number optional

    Property (1) — Taxable value computed by reference to Market value of rental — Open market value

    range: 0–∞
  • housingProperty1LessEmployeeContribution number optional

    Property (1) — Taxable value computed by reference to Market value of rental — Less employee contribution

    range: 0–∞
  • housingProperty1MarketValueOfRentalAmount number optional

    Property (1) — Taxable value computed by reference to Market value of rental — Amount (Open market value less employee contribution)

    range: 0–∞
  • housingProperty1TwentyPercentOfEmployeeRemuneration number optional

    Property (1) — Taxable value computed by reference to 20% of employee remuneration

    range: 0–∞
  • housingProperty1GrossTaxableValue number optional

    Property (1) — Gross Taxable Value (the lesser between market value of rental and 20% of employee remuneration)

    range: 0–∞
  • housingProperty2DescriptionAndAddress string optional

    Property (2) — Description and Address of property

    length: 1–300
  • housingProperty2OpenMarketValue number optional

    Property (2) — Taxable value computed by reference to Market value of rental — Open market value

    range: 0–∞
  • housingProperty2LessEmployeeContribution number optional

    Property (2) — Taxable value computed by reference to Market value of rental — Less employee contribution

    range: 0–∞
  • housingProperty2MarketValueOfRentalAmount number optional

    Property (2) — Taxable value computed by reference to Market value of rental — Amount (Open market value less employee contribution)

    range: 0–∞
  • housingProperty2TwentyPercentOfEmployeeRemuneration number optional

    Property (2) — Taxable value computed by reference to 20% of employee remuneration

    range: 0–∞
  • housingProperty2GrossTaxableValue number optional

    Property (2) — Gross Taxable Value (the lesser between market value of rental and 20% of employee remuneration)

    range: 0–∞
  • housingProperty3DescriptionAndAddress string optional

    Property (3) — Description and Address of property

    length: 1–300
  • housingProperty3OpenMarketValue number optional

    Property (3) — Taxable value computed by reference to Market value of rental — Open market value

    range: 0–∞
  • housingProperty3LessEmployeeContribution number optional

    Property (3) — Taxable value computed by reference to Market value of rental — Less employee contribution

    range: 0–∞
  • housingProperty3MarketValueOfRentalAmount number optional

    Property (3) — Taxable value computed by reference to Market value of rental — Amount (Open market value less employee contribution)

    range: 0–∞
  • housingProperty3TwentyPercentOfEmployeeRemuneration number optional

    Property (3) — Taxable value computed by reference to 20% of employee remuneration

    range: 0–∞
  • housingProperty3GrossTaxableValue number optional

    Property (3) — Gross Taxable Value (the lesser between market value of rental and 20% of employee remuneration)

    range: 0–∞
  • housingProperty4DescriptionAndAddress string optional

    Property (4) — Description and Address of property

    length: 1–300
  • housingProperty4OpenMarketValue number optional

    Property (4) — Taxable value computed by reference to Market value of rental — Open market value

    range: 0–∞
  • housingProperty4LessEmployeeContribution number optional

    Property (4) — Taxable value computed by reference to Market value of rental — Less employee contribution

    range: 0–∞
  • housingProperty4MarketValueOfRentalAmount number optional

    Property (4) — Taxable value computed by reference to Market value of rental — Amount (Open market value less employee contribution)

    range: 0–∞
  • housingProperty4TwentyPercentOfEmployeeRemuneration number optional

    Property (4) — Taxable value computed by reference to 20% of employee remuneration

    range: 0–∞
  • housingProperty4GrossTaxableValue number optional

    Property (4) — Gross Taxable Value (the lesser between market value of rental and 20% of employee remuneration)

    range: 0–∞
  • housingProperty5DescriptionAndAddress string optional

    Property (5) — Description and Address of property

    length: 1–300
  • housingProperty5OpenMarketValue number optional

    Property (5) — Taxable value computed by reference to Market value of rental — Open market value

    range: 0–∞
  • housingProperty5LessEmployeeContribution number optional

    Property (5) — Taxable value computed by reference to Market value of rental — Less employee contribution

    range: 0–∞
  • housingProperty5MarketValueOfRentalAmount number optional

    Property (5) — Taxable value computed by reference to Market value of rental — Amount (Open market value less employee contribution)

    range: 0–∞
  • housingProperty5TwentyPercentOfEmployeeRemuneration number optional

    Property (5) — Taxable value computed by reference to 20% of employee remuneration

    range: 0–∞
  • housingProperty5GrossTaxableValue number optional

    Property (5) — Gross Taxable Value (the lesser between market value of rental and 20% of employee remuneration)

    range: 0–∞
  • housingContinuationSheetsTotal number optional

    Sum of Gross Taxable Value entries for any properties beyond the five printed rows, carried from an attached continuation sheet.

    range: 0–∞
  • housingGrossTaxableValueTransfer number optional

    Sum of all five properties' Gross Taxable Value plus housingContinuationSheetsTotal; transcribed into Part 1's housingGrossTaxableValue.

    range: 0–∞

Declaration

  • declarantNameInFull string required

    Name in Full

    length: 1–300classification: pii
  • declarantContactNumber string optional

    Contact Number

    length: 1–60classification: pii
  • declarantDesignation string required

    The declarant's position/title within the taxpaying entity (e.g. Managing Director, Accountant).

    length: 1–200
  • declarationDate date required

    The date the declarant signs the declaration that the return is a full and complete statement of all taxable fringe benefits provided in the quarter.

Verification record

GOV-4769 ("GovSchema Standard Research"). This cycle re-scanned CATALOG.md's own ## Known Gaps & Opportunities entry 0q for the strongest already-banked candidate rather than scouting a brand-new jurisdiction: RSL's own "Forms & Instructions" page (https://www.rsl.org.ls/forms-and-instructions) was disclosed as still separately listing the FBT Return and two editions of the Income Tax Return for Trusts and Estates as open backlog after the prior cycle (GOV-4762) closed the Company Income Tax Return candidate from the same library. Re-fetched https://www.rsl.org.ls/forms-and-instructions fresh this cycle (HTTP 200, 49,856 bytes) rather than trusting the prior cycle's own disclosure, and confirmed all three candidates are still linked from the live page. Picked the FBT Return: a genuinely distinct return type (quarterly, not annual) rather than a second edition of an already-modeled annual return, and — at 2 pages versus the Trusts and Estates return's 8/10 pages of Individual Income Tax Return-style Parts A-G — a much tighter, self-contained form well suited to a single schema version with no scope deferral needed.

Reaching the live source

Fetched directly: https://www.rsl.org.ls/sites/default/files/2024-07/FBT%20Return.pdf, HTTP 200, Content-Type: application/pdf, Content-Length: 1006801 (byte-identical to the downloaded file), Last-Modified: Mon, 22 Jul 2024 10:42:15 GMT, sha256 e4cb6a6a4e9ce9a99961eb83042ff7533a5ffed96453b3f14c83a834290a53d6, no login/CAPTCHA/WAF gate — linked directly from https://www.rsl.org.ls/forms-and-instructions under "Income Tax Forms", alongside the Company Income Tax Return (already modeled), the Individual Income Tax Return (already modeled), and the Income Tax Return for Trusts and Estates (two editions — Income%20Tax%20Return%20for%20Trusts%20and%20Estates%20-%2017022020.pdf, 781,711 bytes, and Income%20Tax%20Return%20for%20Trusts%20and%20Estates%20.pdf, 590,143 bytes — both re-confirmed reachable this cycle and left as a future-cycle candidate; which of the two editions is current was not resolved this cycle).

Extraction method

pdfjs-dist (/tmp/node_modules/pdfjs-dist/legacy/build/pdf.js) reports 2 pages; getAnnotations() returns zero annotations on either page, confirming a flat, non-fillable PDF with no AcroForm/XFA fields — this registry's established flat-PDF pattern for RSL's own forms library. getTextContent()'s item stream was legible and internally consistent (no ghost-text or scrambled-order artifacts of the kind found in the Individual Income Tax Return), but the source is dense with multi-column tables (Part 1's three-column benefit-category grid, Part 2's four-vehicle grid, Part 3's five-property grid) where column/row association from the raw text stream alone would be unreliable. Both pages were rendered with node-canvas at 2x scale and visually cross-checked against the text-derived field list before authoring; the rendered image was the deciding source for exactly which columns are shaded/not-applicable (Motor Vehicles and Housing rows have no "Employees' Contribution" column in Part 1 — confirmed only from the visual grey shading, not stated in prose anywhere on the form) and for the placement of the "X 1.67" and "@ 40%" gross-up/rate annotations next to their respective computation boxes.

Scoping decision

The source form (FORM FBT1) is short enough to model in full with no deferred sections, unlike this registry's other RSL companion schemas:

  • Return Details (header): taxpayer name/address, TIN, header date box, Tax Year, and Quarter Ended (one of four fixed calendar-quarter options, tick-box on the source).
  • Part 1 — Calculation of Fringe Benefits Tax Due: all nine benefit categories (Motor Vehicles, Housing, Utilities, Meal or Refreshment, Domestic Assistance, Medical, Loan, Debt Waiver, Excessive Superannuation Contributions), each with a No. of Employees and Gross Taxable Value field; the seven categories other than Motor Vehicles and Housing additionally carry an Employees' Contribution field (Motor Vehicles/Housing route their own employee-contribution accounting through Parts 2/3 instead — the source form shades that column grey for those two rows). The Total row, Less Employees' Contributions, Net Taxable Value, Fringe Benefits Taxable Amount (grossed up ×1.67), and Fringe Benefits Tax Due (@ 40%) close out the part.
  • Part 2 — Motor Vehicles: four vehicle-slot columns (motorVehicle1…motorVehicle4), each with the six rows (a) Make/model/year, (b) Cost when new, (c) Value first provided for private use, (d) Days available for private use in a quarter, (e) Employee contribution, and the computed Gross Taxable Value (formula: (Line(c) × 15% × Line(d)/Y) − Line(e), Y = days in the year of assessment), plus a continuation-sheet total and the amount transferred to Part 1.
  • Part 3 — Housing: five property-slot rows (housingProperty1…housingProperty5), each with Description/Address, Open market value, Less employee contribution, the resulting Market-value-of-rental Amount, 20% of employee remuneration, and the Gross Taxable Value (the lesser of the two computed alternatives), plus a continuation-sheet total and the amount transferred to Part 1.
  • Declaration: declarant's name, contact number, designation, and signing date.

No sections were deferred to a future minor version; this is the complete form.

Disclosed findings and interpretation choices

  1. Bounded-slot pattern for repeated entities (motorVehicle{1-4}*, housingProperty{1-5}*), matching this registry's established convention (e.g. gr/aade/analytiki-katastasi-misthomaton-akinitis-periousias-e2's property{1-10}* fields) rather than an unbounded array type, since the source form itself prints a fixed number of columns/rows before falling back to an attached continuation sheet.
  2. motorVehiclesEmployeesContribution and housingEmployeesContribution are deliberately not modeled in Part 1, confirmed from the rendered page image showing that column visually shaded grey for exactly those two rows (not stated in the form's own instructional prose) — those two benefit types' employee contributions are instead captured inside Parts 2 and 3's own per-vehicle/per-property fields (motorVehicle{n}EmployeeContribution, housingProperty{n}LessEmployeeContribution).
  3. fringeBenefitsTaxableAmount and fringeBenefitsTaxDue descriptions disclose the ×1.67/@40% multiplicative relationship to netTaxableValue/fringeBenefitsTaxableAmount respectively, since this schema's crossFieldValidation only supports field-to-field comparison operators (equals/notEquals/greaterThan/etc., not a scalar-multiple check per spec/v0.3/govschema.schema.json's own fieldCompare definition) — the relationship is documented, not enforced.
  4. Three crossFieldValidation rules assert each transcribed total matches its source line: lessEmployeesContributionsMatchesTotal (Part 1's own "Less Employees' Contributions" line against its "Total" row), motorVehiclesTransferMatchesPart1 and housingTransferMatchesPart1 (Part 2's/Part 3's own transfer line against the category's Gross Taxable Value in Part 1) — mirroring the two prior RSL schemas' own established pattern of checking every value the filer must copy from one part of the form into another.
  5. quarterEnded modeled as a required enum of the four fixed quarter-end dates printed on the source form (30 June / 30 September / 31 December / 31 March) rather than a free-form date, since the form itself presents only these four tick-box options — Lesotho's fiscal year (1 April-31 March) quarters, matching this registry's other RSL schemas' own tax-year convention.
  6. taxYear is a free-text string, not derived from the form edition, since (unlike the year-specific Individual/Company Income Tax Return editions) the FBT Return is a single recurring quarterly form with a blank Tax Year box the filer completes for whichever year the quarter falls in.
  7. returnDate (the header's own standalone "Date:" box) is modeled as a distinct, optional field from declarationDate (the signed Declaration date) — confirmed from the rendered image as two visually separate boxes in different sections of the form.
  8. Signature is not modeled (only the accompanying declarationDate), consistent with this registry's standing convention that a physical/wet signature is not a machine-fillable data field.
  9. motorVehicle{n}DaysAvailableForPrivateUse is capped at a maximum of 92, the longest calendar quarter, since the field is explicitly scoped "in a quarter" by the source form's own row label (unlike the annual returns' whole-year day counts).
  10. A single optional continuationSheet document entry models the form's own generic "if there is insufficient space, please attach a separate sheet" instruction, left unconditional (not requiredWhen-gated) since the source form has no single toggle field indicating a continuation sheet is attached — the motorVehiclesContinuationSheetsTotal/housingContinuationSheetsTotal fields being non-zero is the closest available signal, but gating document-requiredness on a non-zero numeric field would be a novel, undisclosed pattern for this registry and was not introduced here.

Conformance

6 mock scenarios exercised against an ephemeral, from-scratch conformance checker (deriving required/crossFieldValidation rules directly from this schema's own fields[] and crossFieldValidation[], discarded after use, not committed): (1) a minimal filing with no fringe benefits provided in the quarter at all (only the required header/declaration fields populated), 0 errors; (2) a filing with both a motor vehicle and a housing benefit, Part 2/Part 3 transfers matching Part 1's own totals, 0 errors; (3) the same filing with a deliberate mismatch between motorVehiclesGrossTaxableValueTransfer and Part 1's motorVehiclesGrossTaxableValue, correctly raising exactly 1 crossFieldValidation error; (4) a deliberate mismatch between lessEmployeesContributions and totalEmployeesContribution, correctly raising exactly 1 crossFieldValidation error; (5) a filing missing the required declarationDate, correctly raising exactly 1 required-field error; (6) a loan-benefit filing (the 31-march quarter, exercising the Employees' Contribution column that Motor Vehicles/Housing lack), 0 errors.

Validated clean with node tools/validate.mjs and node tools/validate-ajv.mjs (ajv 2020-12, v0.3 meta-schema), individually and as part of the full registry run. registry-index.json regenerated via npm run build-index in tools/govschema-client/.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Revenue Services Lesotho or any government. The authoritative source is always the live government form and its official instructions.