{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "ls/rsl/fbt-return",
  "version": "1.0.0",
  "title": "Lesotho \u2014 Fringe Benefits Tax (FBT) Return (Form FBT1)",
  "description": "Revenue Services Lesotho's (RSL) Form FBT1, \"Fringe Benefits Tax (FBT) Return\" \u2014 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.",
  "status": "draft",
  "jurisdiction": {
    "country": "LS",
    "level": "national"
  },
  "authority": {
    "name": "Revenue Services Lesotho",
    "abbreviation": "RSL",
    "url": "https://www.rsl.org.ls"
  },
  "process": {
    "type": "filing",
    "language": "en"
  },
  "source": {
    "url": "https://www.rsl.org.ls/sites/default/files/2024-07/FBT%20Return.pdf",
    "retrievedAt": "2026-07-24",
    "documentRef": "FORM FBT1 \u2014 Fringe Benefits Tax (FBT) Return"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-24",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-24",
    "notes": "GOV-4769 (\"GovSchema Standard Research\"). Disclosed as open backlog by the two prior cycles (GOV-4755, GOV-4762) that authored RSL's Individual and Company Income Tax Returns. The PDF was fetched live and unauthenticated from rsl.org.ls (1,006,801 bytes). The form is a flat (non-fillable, non-XFA) 2-page PDF with no AcroForm annotations; all fields were reconstructed from the rendered page images (node-canvas at 2x scale) cross-checked against the pdfjs-dist text layer, which was found consistent with the visual layout for this specimen. See this document's own VERIFICATION.md for the full sourcing record."
  },
  "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": "return_details",
      "title": "Return Details",
      "fields": [
        "taxpayerNameAndAddress",
        "tin",
        "returnDate",
        "taxYear",
        "quarterEnded"
      ],
      "next": "fbt_calculation"
    },
    {
      "id": "fbt_calculation",
      "title": "Part 1 - Calculation of Fringe Benefits Tax Due",
      "fields": [
        "motorVehiclesNoOfEmployees",
        "motorVehiclesGrossTaxableValue",
        "housingNoOfEmployees",
        "housingGrossTaxableValue",
        "utilitiesNoOfEmployees",
        "utilitiesGrossTaxableValue",
        "utilitiesEmployeesContribution",
        "mealOrRefreshmentNoOfEmployees",
        "mealOrRefreshmentGrossTaxableValue",
        "mealOrRefreshmentEmployeesContribution",
        "domesticAssistanceNoOfEmployees",
        "domesticAssistanceGrossTaxableValue",
        "domesticAssistanceEmployeesContribution",
        "medicalNoOfEmployees",
        "medicalGrossTaxableValue",
        "medicalEmployeesContribution",
        "loanNoOfEmployees",
        "loanGrossTaxableValue",
        "loanEmployeesContribution",
        "debtWaiverNoOfEmployees",
        "debtWaiverGrossTaxableValue",
        "debtWaiverEmployeesContribution",
        "excessiveSuperannuationContributionsNoOfEmployees",
        "excessiveSuperannuationContributionsGrossTaxableValue",
        "excessiveSuperannuationContributionsEmployeesContribution",
        "totalGrossTaxableValue",
        "totalEmployeesContribution",
        "lessEmployeesContributions",
        "netTaxableValue",
        "fringeBenefitsTaxableAmount",
        "fringeBenefitsTaxDue"
      ],
      "next": "motor_vehicles"
    },
    {
      "id": "motor_vehicles",
      "title": "Part 2 - Motor Vehicles",
      "fields": [
        "motorVehicle1MakeModelYear",
        "motorVehicle1CostWhenNew",
        "motorVehicle1ValueFirstProvidedForPrivateUse",
        "motorVehicle1DaysAvailableForPrivateUse",
        "motorVehicle1EmployeeContribution",
        "motorVehicle1GrossTaxableValue",
        "motorVehicle2MakeModelYear",
        "motorVehicle2CostWhenNew",
        "motorVehicle2ValueFirstProvidedForPrivateUse",
        "motorVehicle2DaysAvailableForPrivateUse",
        "motorVehicle2EmployeeContribution",
        "motorVehicle2GrossTaxableValue",
        "motorVehicle3MakeModelYear",
        "motorVehicle3CostWhenNew",
        "motorVehicle3ValueFirstProvidedForPrivateUse",
        "motorVehicle3DaysAvailableForPrivateUse",
        "motorVehicle3EmployeeContribution",
        "motorVehicle3GrossTaxableValue",
        "motorVehicle4MakeModelYear",
        "motorVehicle4CostWhenNew",
        "motorVehicle4ValueFirstProvidedForPrivateUse",
        "motorVehicle4DaysAvailableForPrivateUse",
        "motorVehicle4EmployeeContribution",
        "motorVehicle4GrossTaxableValue",
        "motorVehiclesContinuationSheetsTotal",
        "motorVehiclesGrossTaxableValueTransfer"
      ],
      "next": "housing"
    },
    {
      "id": "housing",
      "title": "Part 3 - Housing",
      "fields": [
        "housingProperty1DescriptionAndAddress",
        "housingProperty1OpenMarketValue",
        "housingProperty1LessEmployeeContribution",
        "housingProperty1MarketValueOfRentalAmount",
        "housingProperty1TwentyPercentOfEmployeeRemuneration",
        "housingProperty1GrossTaxableValue",
        "housingProperty2DescriptionAndAddress",
        "housingProperty2OpenMarketValue",
        "housingProperty2LessEmployeeContribution",
        "housingProperty2MarketValueOfRentalAmount",
        "housingProperty2TwentyPercentOfEmployeeRemuneration",
        "housingProperty2GrossTaxableValue",
        "housingProperty3DescriptionAndAddress",
        "housingProperty3OpenMarketValue",
        "housingProperty3LessEmployeeContribution",
        "housingProperty3MarketValueOfRentalAmount",
        "housingProperty3TwentyPercentOfEmployeeRemuneration",
        "housingProperty3GrossTaxableValue",
        "housingProperty4DescriptionAndAddress",
        "housingProperty4OpenMarketValue",
        "housingProperty4LessEmployeeContribution",
        "housingProperty4MarketValueOfRentalAmount",
        "housingProperty4TwentyPercentOfEmployeeRemuneration",
        "housingProperty4GrossTaxableValue",
        "housingProperty5DescriptionAndAddress",
        "housingProperty5OpenMarketValue",
        "housingProperty5LessEmployeeContribution",
        "housingProperty5MarketValueOfRentalAmount",
        "housingProperty5TwentyPercentOfEmployeeRemuneration",
        "housingProperty5GrossTaxableValue",
        "housingContinuationSheetsTotal",
        "housingGrossTaxableValueTransfer"
      ],
      "next": "declaration"
    },
    {
      "id": "declaration",
      "title": "Declaration",
      "fields": [
        "declarantNameInFull",
        "declarantContactNumber",
        "declarantDesignation",
        "declarationDate"
      ]
    }
  ],
  "fields": [
    {
      "name": "taxpayerNameAndAddress",
      "label": "Taxpayer's Name and Address",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Page 1, header",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "tin",
      "label": "TIN",
      "type": "string",
      "required": true,
      "description": "The taxpayer's Taxpayer Identification Number, printed as a comb-box field, matching this registry's other RSL schemas.",
      "classification": "sensitive-pii",
      "sourceRef": "Page 1, header",
      "validation": {
        "minLength": 1,
        "maxLength": 20
      }
    },
    {
      "name": "returnDate",
      "label": "Date",
      "type": "date",
      "required": false,
      "description": "Date box printed in the header next to the TIN, distinct from the signed Declaration date at the end of the form.",
      "sourceRef": "Page 1, header",
      "validation": {}
    },
    {
      "name": "taxYear",
      "label": "Tax Year",
      "type": "string",
      "required": true,
      "description": "The tax year this quarterly return relates to, e.g. \"2023/2024\" \u2014 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.",
      "sourceRef": "Page 1, Return Period",
      "validation": {
        "minLength": 1,
        "maxLength": 20
      }
    },
    {
      "name": "quarterEnded",
      "label": "Quarter Ended (Please tick the appropriate box)",
      "type": "enum",
      "required": true,
      "description": "The calendar quarter this return covers. A return must be filed within fourteen days after the end of the quarter to which it relates.",
      "sourceRef": "Page 1, Return Period, \"Quarter Ended\"",
      "validation": {
        "enum": [
          "30-june",
          "30-september",
          "31-december",
          "31-march"
        ]
      }
    },
    {
      "name": "motorVehiclesNoOfEmployees",
      "label": "Motor Vehicles (give full details overleaf in Part 2) \u2014 Column 1: No. of Employees",
      "type": "integer",
      "required": false,
      "description": "Total number of employees, or their associates, who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehiclesGrossTaxableValue",
      "label": "Motor Vehicles (give full details overleaf in Part 2) \u2014 Column 2: Gross Taxable Value",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, PART 1, Column 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingNoOfEmployees",
      "label": "Housing (give full details overleaf in Part 3) \u2014 Column 1: No. of Employees",
      "type": "integer",
      "required": false,
      "description": "Total number of employees, or their associates, who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingGrossTaxableValue",
      "label": "Housing (give full details overleaf in Part 3) \u2014 Column 2: Gross Taxable Value",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, PART 1, Column 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "utilitiesNoOfEmployees",
      "label": "Utilities \u2014 Column 1: No. of Employees",
      "type": "integer",
      "required": false,
      "description": "Total number of employees, or their associates, who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "utilitiesGrossTaxableValue",
      "label": "Utilities \u2014 Column 2: Gross Taxable Value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 1, PART 1, Column 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "utilitiesEmployeesContribution",
      "label": "Utilities \u2014 Column 3: Employees' Contribution",
      "type": "number",
      "required": false,
      "description": "Amount made good (reimbursed) by the employees who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mealOrRefreshmentNoOfEmployees",
      "label": "Meal or Refreshment \u2014 Column 1: No. of Employees",
      "type": "integer",
      "required": false,
      "description": "Total number of employees, or their associates, who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mealOrRefreshmentGrossTaxableValue",
      "label": "Meal or Refreshment \u2014 Column 2: Gross Taxable Value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 1, PART 1, Column 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mealOrRefreshmentEmployeesContribution",
      "label": "Meal or Refreshment \u2014 Column 3: Employees' Contribution",
      "type": "number",
      "required": false,
      "description": "Amount made good (reimbursed) by the employees who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "domesticAssistanceNoOfEmployees",
      "label": "Domestic Assistance \u2014 Column 1: No. of Employees",
      "type": "integer",
      "required": false,
      "description": "Total number of employees, or their associates, who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "domesticAssistanceGrossTaxableValue",
      "label": "Domestic Assistance \u2014 Column 2: Gross Taxable Value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 1, PART 1, Column 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "domesticAssistanceEmployeesContribution",
      "label": "Domestic Assistance \u2014 Column 3: Employees' Contribution",
      "type": "number",
      "required": false,
      "description": "Amount made good (reimbursed) by the employees who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "medicalNoOfEmployees",
      "label": "Medical \u2014 Column 1: No. of Employees",
      "type": "integer",
      "required": false,
      "description": "Total number of employees, or their associates, who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "medicalGrossTaxableValue",
      "label": "Medical \u2014 Column 2: Gross Taxable Value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 1, PART 1, Column 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "medicalEmployeesContribution",
      "label": "Medical \u2014 Column 3: Employees' Contribution",
      "type": "number",
      "required": false,
      "description": "Amount made good (reimbursed) by the employees who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "loanNoOfEmployees",
      "label": "Loan \u2014 Column 1: No. of Employees",
      "type": "integer",
      "required": false,
      "description": "Total number of employees, or their associates, who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "loanGrossTaxableValue",
      "label": "Loan \u2014 Column 2: Gross Taxable Value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 1, PART 1, Column 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "loanEmployeesContribution",
      "label": "Loan \u2014 Column 3: Employees' Contribution",
      "type": "number",
      "required": false,
      "description": "Amount made good (reimbursed) by the employees who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "debtWaiverNoOfEmployees",
      "label": "Debt Waiver \u2014 Column 1: No. of Employees",
      "type": "integer",
      "required": false,
      "description": "Total number of employees, or their associates, who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "debtWaiverGrossTaxableValue",
      "label": "Debt Waiver \u2014 Column 2: Gross Taxable Value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 1, PART 1, Column 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "debtWaiverEmployeesContribution",
      "label": "Debt Waiver \u2014 Column 3: Employees' Contribution",
      "type": "number",
      "required": false,
      "description": "Amount made good (reimbursed) by the employees who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "excessiveSuperannuationContributionsNoOfEmployees",
      "label": "Excessive Superannuation Contributions \u2014 Column 1: No. of Employees",
      "type": "integer",
      "required": false,
      "description": "Total number of employees, or their associates, who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "excessiveSuperannuationContributionsGrossTaxableValue",
      "label": "Excessive Superannuation Contributions \u2014 Column 2: Gross Taxable Value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 1, PART 1, Column 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "excessiveSuperannuationContributionsEmployeesContribution",
      "label": "Excessive Superannuation Contributions \u2014 Column 3: Employees' Contribution",
      "type": "number",
      "required": false,
      "description": "Amount made good (reimbursed) by the employees who received this benefit.",
      "sourceRef": "Page 1, PART 1, Column 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalGrossTaxableValue",
      "label": "Total \u2014 Column 2: Gross Taxable Value",
      "type": "number",
      "required": false,
      "description": "Sum of the Gross Taxable Value column across all nine benefit categories.",
      "sourceRef": "Page 1, PART 1, \"Total\" row",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalEmployeesContribution",
      "label": "Total \u2014 Column 3: Employees' Contribution",
      "type": "number",
      "required": false,
      "description": "Sum of the Employees' Contribution column across the seven categories for which that column applies (Motor Vehicles and Housing are excluded \u2014 shaded out on the source form).",
      "sourceRef": "Page 1, PART 1, \"Total\" row",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "lessEmployeesContributions",
      "label": "Less Employees' Contributions",
      "type": "number",
      "required": false,
      "description": "Transcribed from totalEmployeesContribution.",
      "sourceRef": "Page 1, PART 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "netTaxableValue",
      "label": "Net Taxable Value",
      "type": "number",
      "required": false,
      "description": "totalGrossTaxableValue minus lessEmployeesContributions.",
      "sourceRef": "Page 1, PART 1",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fringeBenefitsTaxableAmount",
      "label": "Fringe Benefits Taxable Amount",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Page 1, PART 1, \"X 1.67\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "fringeBenefitsTaxDue",
      "label": "Fringe Benefits Tax Due",
      "type": "number",
      "required": false,
      "description": "fringeBenefitsTaxableAmount multiplied by the 40% Fringe Benefits Tax rate (printed on the source form as \"@ 40%\").",
      "sourceRef": "Page 1, PART 1, \"@ 40%\" / \"Fringe Benefits Tax Due\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle1MakeModelYear",
      "label": "Vehicle No. (1) \u2014 (a) Make, model and year of manufacture",
      "type": "string",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minLength": 1,
        "maxLength": 200
      }
    },
    {
      "name": "motorVehicle1CostWhenNew",
      "label": "Vehicle No. (1) \u2014 (b) Cost when new",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle1ValueFirstProvidedForPrivateUse",
      "label": "Vehicle No. (1) \u2014 (c) Value at the time it was first provided for private use",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle1DaysAvailableForPrivateUse",
      "label": "Vehicle No. (1) \u2014 (d) Number of days available for private use in a quarter",
      "type": "integer",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0,
        "maximum": 92
      }
    },
    {
      "name": "motorVehicle1EmployeeContribution",
      "label": "Vehicle No. (1) \u2014 (e) Employee contribution",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle1GrossTaxableValue",
      "label": "Vehicle No. (1) \u2014 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)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle2MakeModelYear",
      "label": "Vehicle No. (2) \u2014 (a) Make, model and year of manufacture",
      "type": "string",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minLength": 1,
        "maxLength": 200
      }
    },
    {
      "name": "motorVehicle2CostWhenNew",
      "label": "Vehicle No. (2) \u2014 (b) Cost when new",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle2ValueFirstProvidedForPrivateUse",
      "label": "Vehicle No. (2) \u2014 (c) Value at the time it was first provided for private use",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle2DaysAvailableForPrivateUse",
      "label": "Vehicle No. (2) \u2014 (d) Number of days available for private use in a quarter",
      "type": "integer",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0,
        "maximum": 92
      }
    },
    {
      "name": "motorVehicle2EmployeeContribution",
      "label": "Vehicle No. (2) \u2014 (e) Employee contribution",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle2GrossTaxableValue",
      "label": "Vehicle No. (2) \u2014 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)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle3MakeModelYear",
      "label": "Vehicle No. (3) \u2014 (a) Make, model and year of manufacture",
      "type": "string",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minLength": 1,
        "maxLength": 200
      }
    },
    {
      "name": "motorVehicle3CostWhenNew",
      "label": "Vehicle No. (3) \u2014 (b) Cost when new",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle3ValueFirstProvidedForPrivateUse",
      "label": "Vehicle No. (3) \u2014 (c) Value at the time it was first provided for private use",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle3DaysAvailableForPrivateUse",
      "label": "Vehicle No. (3) \u2014 (d) Number of days available for private use in a quarter",
      "type": "integer",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0,
        "maximum": 92
      }
    },
    {
      "name": "motorVehicle3EmployeeContribution",
      "label": "Vehicle No. (3) \u2014 (e) Employee contribution",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle3GrossTaxableValue",
      "label": "Vehicle No. (3) \u2014 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)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle4MakeModelYear",
      "label": "Vehicle No. (4) \u2014 (a) Make, model and year of manufacture",
      "type": "string",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minLength": 1,
        "maxLength": 200
      }
    },
    {
      "name": "motorVehicle4CostWhenNew",
      "label": "Vehicle No. (4) \u2014 (b) Cost when new",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle4ValueFirstProvidedForPrivateUse",
      "label": "Vehicle No. (4) \u2014 (c) Value at the time it was first provided for private use",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle4DaysAvailableForPrivateUse",
      "label": "Vehicle No. (4) \u2014 (d) Number of days available for private use in a quarter",
      "type": "integer",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0,
        "maximum": 92
      }
    },
    {
      "name": "motorVehicle4EmployeeContribution",
      "label": "Vehicle No. (4) \u2014 (e) Employee contribution",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicle4GrossTaxableValue",
      "label": "Vehicle No. (4) \u2014 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)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehiclesContinuationSheetsTotal",
      "label": "Total of Gross Taxable Values brought forward from continuation sheets",
      "type": "number",
      "required": false,
      "description": "Sum of Gross Taxable Value entries for any motor vehicles beyond the four printed columns, carried from an attached continuation sheet.",
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehiclesGrossTaxableValueTransfer",
      "label": "Gross Taxable Value (transfer this amount to Part 1 under Motor Vehicles)",
      "type": "number",
      "required": false,
      "description": "Sum of all four vehicles' Gross Taxable Value plus motorVehiclesContinuationSheetsTotal; transcribed into Part 1's motorVehiclesGrossTaxableValue.",
      "sourceRef": "Page 2, PART 2",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty1DescriptionAndAddress",
      "label": "Property (1) \u2014 Description and Address of property",
      "type": "string",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "housingProperty1OpenMarketValue",
      "label": "Property (1) \u2014 Taxable value computed by reference to Market value of rental \u2014 Open market value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty1LessEmployeeContribution",
      "label": "Property (1) \u2014 Taxable value computed by reference to Market value of rental \u2014 Less employee contribution",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty1MarketValueOfRentalAmount",
      "label": "Property (1) \u2014 Taxable value computed by reference to Market value of rental \u2014 Amount (Open market value less employee contribution)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty1TwentyPercentOfEmployeeRemuneration",
      "label": "Property (1) \u2014 Taxable value computed by reference to 20% of employee remuneration",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty1GrossTaxableValue",
      "label": "Property (1) \u2014 Gross Taxable Value (the lesser between market value of rental and 20% of employee remuneration)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty2DescriptionAndAddress",
      "label": "Property (2) \u2014 Description and Address of property",
      "type": "string",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "housingProperty2OpenMarketValue",
      "label": "Property (2) \u2014 Taxable value computed by reference to Market value of rental \u2014 Open market value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty2LessEmployeeContribution",
      "label": "Property (2) \u2014 Taxable value computed by reference to Market value of rental \u2014 Less employee contribution",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty2MarketValueOfRentalAmount",
      "label": "Property (2) \u2014 Taxable value computed by reference to Market value of rental \u2014 Amount (Open market value less employee contribution)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty2TwentyPercentOfEmployeeRemuneration",
      "label": "Property (2) \u2014 Taxable value computed by reference to 20% of employee remuneration",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty2GrossTaxableValue",
      "label": "Property (2) \u2014 Gross Taxable Value (the lesser between market value of rental and 20% of employee remuneration)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty3DescriptionAndAddress",
      "label": "Property (3) \u2014 Description and Address of property",
      "type": "string",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "housingProperty3OpenMarketValue",
      "label": "Property (3) \u2014 Taxable value computed by reference to Market value of rental \u2014 Open market value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty3LessEmployeeContribution",
      "label": "Property (3) \u2014 Taxable value computed by reference to Market value of rental \u2014 Less employee contribution",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty3MarketValueOfRentalAmount",
      "label": "Property (3) \u2014 Taxable value computed by reference to Market value of rental \u2014 Amount (Open market value less employee contribution)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty3TwentyPercentOfEmployeeRemuneration",
      "label": "Property (3) \u2014 Taxable value computed by reference to 20% of employee remuneration",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty3GrossTaxableValue",
      "label": "Property (3) \u2014 Gross Taxable Value (the lesser between market value of rental and 20% of employee remuneration)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty4DescriptionAndAddress",
      "label": "Property (4) \u2014 Description and Address of property",
      "type": "string",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "housingProperty4OpenMarketValue",
      "label": "Property (4) \u2014 Taxable value computed by reference to Market value of rental \u2014 Open market value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty4LessEmployeeContribution",
      "label": "Property (4) \u2014 Taxable value computed by reference to Market value of rental \u2014 Less employee contribution",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty4MarketValueOfRentalAmount",
      "label": "Property (4) \u2014 Taxable value computed by reference to Market value of rental \u2014 Amount (Open market value less employee contribution)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty4TwentyPercentOfEmployeeRemuneration",
      "label": "Property (4) \u2014 Taxable value computed by reference to 20% of employee remuneration",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty4GrossTaxableValue",
      "label": "Property (4) \u2014 Gross Taxable Value (the lesser between market value of rental and 20% of employee remuneration)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty5DescriptionAndAddress",
      "label": "Property (5) \u2014 Description and Address of property",
      "type": "string",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "housingProperty5OpenMarketValue",
      "label": "Property (5) \u2014 Taxable value computed by reference to Market value of rental \u2014 Open market value",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty5LessEmployeeContribution",
      "label": "Property (5) \u2014 Taxable value computed by reference to Market value of rental \u2014 Less employee contribution",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty5MarketValueOfRentalAmount",
      "label": "Property (5) \u2014 Taxable value computed by reference to Market value of rental \u2014 Amount (Open market value less employee contribution)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty5TwentyPercentOfEmployeeRemuneration",
      "label": "Property (5) \u2014 Taxable value computed by reference to 20% of employee remuneration",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingProperty5GrossTaxableValue",
      "label": "Property (5) \u2014 Gross Taxable Value (the lesser between market value of rental and 20% of employee remuneration)",
      "type": "number",
      "required": false,
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingContinuationSheetsTotal",
      "label": "Total of Gross Taxable Values brought forward from continuation sheets",
      "type": "number",
      "required": false,
      "description": "Sum of Gross Taxable Value entries for any properties beyond the five printed rows, carried from an attached continuation sheet.",
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "housingGrossTaxableValueTransfer",
      "label": "Gross Taxable Value (transfer this amount to Part 1 under Housing)",
      "type": "number",
      "required": false,
      "description": "Sum of all five properties' Gross Taxable Value plus housingContinuationSheetsTotal; transcribed into Part 1's housingGrossTaxableValue.",
      "sourceRef": "Page 2, PART 3",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "declarantNameInFull",
      "label": "Name in Full",
      "type": "string",
      "required": true,
      "classification": "pii",
      "sourceRef": "Page 2, DECLARATION",
      "validation": {
        "minLength": 1,
        "maxLength": 300
      }
    },
    {
      "name": "declarantContactNumber",
      "label": "Contact Number",
      "type": "string",
      "required": false,
      "classification": "pii",
      "sourceRef": "Page 2, DECLARATION",
      "validation": {
        "minLength": 1,
        "maxLength": 60
      }
    },
    {
      "name": "declarantDesignation",
      "label": "Designation",
      "type": "string",
      "required": true,
      "description": "The declarant's position/title within the taxpaying entity (e.g. Managing Director, Accountant).",
      "sourceRef": "Page 2, DECLARATION",
      "validation": {
        "minLength": 1,
        "maxLength": 200
      }
    },
    {
      "name": "declarationDate",
      "label": "Date [declaration]",
      "type": "date",
      "required": true,
      "description": "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.",
      "sourceRef": "Page 2, DECLARATION",
      "validation": {}
    }
  ],
  "documents": [
    {
      "id": "continuationSheet",
      "label": "Separate sheet showing additional calculations or information, or continuation of Part 2 (Motor Vehicles) or Part 3 (Housing) beyond the printed columns/rows",
      "category": "supporting-evidence",
      "required": false,
      "belongsTo": "applicant",
      "sourceRef": "Page 1, header note, \"If there is insufficient space on this form...please attach a separate sheet\""
    }
  ],
  "crossFieldValidation": [
    {
      "id": "lessEmployeesContributionsMatchesTotal",
      "compare": {
        "field": "lessEmployeesContributions",
        "operator": "equals",
        "compareTo": "totalEmployeesContribution"
      }
    },
    {
      "id": "motorVehiclesTransferMatchesPart1",
      "compare": {
        "field": "motorVehiclesGrossTaxableValueTransfer",
        "operator": "equals",
        "compareTo": "motorVehiclesGrossTaxableValue"
      }
    },
    {
      "id": "housingTransferMatchesPart1",
      "compare": {
        "field": "housingGrossTaxableValueTransfer",
        "operator": "equals",
        "compareTo": "housingGrossTaxableValue"
      }
    }
  ]
}