Lesotho — Income Tax Return for Trusts and Estates (Form S128-TE)

Name of trust or estate

The trust or estate's own Taxpayer Identification Number, printed as a comb-box field.

Tick if applicable ► Final return (trust terminated or estate closed)

If an estate, name of deceased

TIN [of deceased]

If an estate, enter date of deceased's death (day, month, year)

Name and designation of nominated officer

Not a printed checkbox on this form — this registry's own discriminator distinguishing the two mutually-exclusive filing scenarios that Part I's own "If this return is for: ► An estate for the year of a resident deceased's death or the following year / ► Any other estate or a trust" branching repeats at rows 3b, 3c, 3d, and 5a, matching this registry's isLegalEntity/isBodyCorporate discriminator precedent (e.g. tn/dgi/declaration-of-existence, zm/pacra/company-incorporation) for forms whose own conditional instructions have no single dedicated tick-box. When true, rows 3b/3c and the fraction-of-months personal tax credit apply; when false, row 3d (flat 40%) and a nil personal tax credit apply. See VERIFICATION.md.

Row (a) of the employment-information table. Include fringe benefits not yet taxed; do not include employment income earned and taxed in a foreign country. Attach Form P.16 for each employer; if more than three employers, attach a list with the additional information.

Employer TIN(s) (a)

Employed from (in the year 2019/20) (a)

Employed until (in the year 2019/20) (a)

Gross employment income (a)

Row (b) of the employment-information table. Include fringe benefits not yet taxed; do not include employment income earned and taxed in a foreign country. Attach Form P.16 for each employer; if more than three employers, attach a list with the additional information.

Employer TIN(s) (b)

Employed from (in the year 2019/20) (b)

Employed until (in the year 2019/20) (b)

Gross employment income (b)

Row (c) of the employment-information table. Include fringe benefits not yet taxed; do not include employment income earned and taxed in a foreign country. Attach Form P.16 for each employer; if more than three employers, attach a list with the additional information.

Employer TIN(s) (c)

Employed from (in the year 2019/20) (c)

Employed until (in the year 2019/20) (c)

Gross employment income (c)

One of up to three periods during the tax year when the taxpayer was unemployed. If more than three such periods, attach a list with the additional information.

Period during the Tax Year when the Taxpayer was unemployed – period 1 end

One of up to three periods during the tax year when the taxpayer was unemployed. If more than three such periods, attach a list with the additional information.

Period during the Tax Year when the Taxpayer was unemployed – period 2 end

One of up to three periods during the tax year when the taxpayer was unemployed. If more than three such periods, attach a list with the additional information.

Period during the Tax Year when the Taxpayer was unemployed – period 3 end

1d. Total gross employment income (1a+1b+1c)

Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.

Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.

Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.

Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.

Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.

Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.

Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.

2h. Total unreimbursed employment-related expenses and donations (2a+2b+2c+2d+2e+2f+2g)

3. Chargeable employment income (1d-2h)

Row (a) of the pension-information table. Do not include pension income relating to employment carried on in a foreign country and taxed in that country, or (if the deceased retired before 11 March 1993) any war pension or gratuity paid by the Lesotho Government. Attach Form P.16 for each pension payer; if more than two pension payers, attach a list with additional information.

Employer(s)/Pension payer(s) TIN(s) (a)

Pension start date (in the year 2019/20) (a)

Pension end date (in the year 2019/20) (a)

Gross pension income (a)

Row (b) of the pension-information table. Do not include pension income relating to employment carried on in a foreign country and taxed in that country, or (if the deceased retired before 11 March 1993) any war pension or gratuity paid by the Lesotho Government. Attach Form P.16 for each pension payer; if more than two pension payers, attach a list with additional information.

Employer(s)/Pension payer(s) TIN(s) (b)

Pension start date (in the year 2019/20) (b)

Pension end date (in the year 2019/20) (b)

Gross pension income (b)

One of up to three periods during the tax year when the taxpayer was not earning pension income. If more than three such periods, attach a list with the additional information.

Period during the Tax Year when the Taxpayer was not earning pension income – period 1 end

One of up to three periods during the tax year when the taxpayer was not earning pension income. If more than three such periods, attach a list with the additional information.

Period during the Tax Year when the Taxpayer was not earning pension income – period 2 end

One of up to three periods during the tax year when the taxpayer was not earning pension income. If more than three such periods, attach a list with the additional information.

Period during the Tax Year when the Taxpayer was not earning pension income – period 3 end

c. Total gross pension income (1a+1b)

Do not include amounts already deducted on line 2g in Part A.

3. Chargeable pension income (1c-2)

1a. Enter chargeable employment income from Part A, line 3

1b. Enter chargeable pension income from Part B, line 3

Corresponds to Part C (Business Income & Expenses), which is out of scope for this v1.0.0 schema and deferred to a future minor version. Enter 0 or leave blank if the trust or estate has no business income.

Corresponds to Part D (Commercial Farming Income & Expenses), which is out of scope for this v1.0.0 schema and deferred to a future minor version. Enter 0 or leave blank if the trust or estate has no commercial farming income. This same value is also the base for row 3a's flat 10% farming-income tax rate.

Corresponds to Part E (Property Income & Expenses), which is out of scope for this v1.0.0 schema and deferred to a future minor version. Enter 0 or leave blank if the trust or estate has no property income.

Corresponds to Part F (Other Income & Expenses), which is out of scope for this v1.0.0 schema and deferred to a future minor version. Enter 0 or leave blank if the trust or estate has no other chargeable income.

2. Total chargeable income. Add 1a+1b+1c+1d+1e+1f

Row 3a applies a flat 10% rate specifically to chargeable commercial farming income (line 1d on this Part), ahead of the graduated/flat treatment applied to the rest of chargeable income in rows 3b-3d. Column (b), the 10% rate, is pre-printed on the form and not a fillable field.

3a, col. (c). Multiply (a) * (b)

Only completed for an estate return for the year of a resident deceased's death or the following year: enter the smaller of (i) M61,080.00 or (ii) line 2 minus line 1d, if the deceased was engaged in an income-earning activity for the entire year (chargeable income must be apportioned if not). Any other estate or a trust skips this line and the next line and goes to row 3d (col. (b), the 20% rate, is pre-printed and not a fillable field).

3b, col. (c). Multiply (a) * (b)

Only completed for an estate return for the year of a resident deceased's death or the following year: enter line 2 minus (lines 3a+3b in col. (a)), then skip line 3d and go to line 4. Any other estate or a trust skips this line and goes to row 3d (col. (b), the 30% rate, is pre-printed and not a fillable field).

3c, col. (c). Multiply (a) * (b)

An estate return for the year of a resident deceased's death or the following year skips this line and goes to line 4. Any other estate or a trust enters line 2 minus line 1d here (col. (b), the 40% rate, is pre-printed and not a fillable field).

3d, col. (c). Multiply (a) * (b)

4. Total tax before credits (Add 3a+3b+3c+3d in col. (c))

For an estate return for the year of a resident deceased's death: multiply M8,430.00 by the fraction of the number of months in the year prior to the date of the deceased's death during which the deceased engaged in an income-earning activity divided by 12, and enter the result (but do not enter more than the amount of tax on the chargeable income received or accrued during the year prior to the date of the deceased's death). Any other estate return or a trust return enters nil.

Corresponds to Part G (Credit for Foreign Tax Paid on Income Taxed to the Trust or Estate), which is out of scope for this v1.0.0 schema and deferred to a future minor version. Enter 0 or leave blank if the trust or estate paid no foreign tax.

6. Total nonrefundable credits (5a+5b)

7. Total tax after nonrefundable credits (line 4 - line 6) (if zero or less, enter nil)

8a. Income tax deducted from employment and pension income - PAYE (as shown on Form P.16)

8b. Income tax (WHT) paid

8c. Advance installments of income tax paid

9. Total payments. Add 8a+8b+8c

10. Tax due. Line 7 minus line 9. Enter nil if less than -0-

11. Tax overpaid. Line 9 minus line 7. Enter nil if less than -0-

If you are claiming repayment of the tax overpaid as shown on this line, tick this box

Row A of the beneficiary-information table (up to 5 beneficiaries; if more than 5, attach a schedule and list additional beneficiaries).

TIN (A)

Postal address (A)

Resident beneficiary (Yes or No) (A)

Row B of the beneficiary-information table (up to 5 beneficiaries; if more than 5, attach a schedule and list additional beneficiaries).

TIN (B)

Postal address (B)

Resident beneficiary (Yes or No) (B)

Row C of the beneficiary-information table (up to 5 beneficiaries; if more than 5, attach a schedule and list additional beneficiaries).

TIN (C)

Postal address (C)

Resident beneficiary (Yes or No) (C)

Row D of the beneficiary-information table (up to 5 beneficiaries; if more than 5, attach a schedule and list additional beneficiaries).

TIN (D)

Postal address (D)

Resident beneficiary (Yes or No) (D)

Row E of the beneficiary-information table (up to 5 beneficiaries; if more than 5, attach a schedule and list additional beneficiaries).

TIN (E)

Postal address (E)

Resident beneficiary (Yes or No) (E)

Declaration of Paid Preparer (external tax consultant/accountant/auditor). Skip this section if there is no paid preparer.

Date (day, month, year) [paid preparer]

TIN of paid preparer

Firm's name

Firm's TIN

Firm's physical address

Contact telephone number [paid preparer]

Email address [paid preparer]

The date the nominated officer signs the declaration that the return is correct and complete, and (if applicable) confirms having ticked the repayment box on line 11 of Part I.

TIN of nominated officer

Postal address of officer (P/Bag or P.O Box)

Postal code

Contact telephone number [nominated officer]

Email address [nominated officer]

If there has been a change of nominated officer during the year of assessment, date of change (day, month, year)

Only applicable when there has been a change of nominated officer during the year of assessment. The source form has no separate yes/no checkbox for this scenario, so it is not modeled as a requiredWhen gate — see the notEquals-empty-string-absent-field anti-pattern in this registry's own authoring notes.