{ "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json", "govschemaVersion": "0.3.0", "id": "ls/rsl/trusts-and-estates-income-tax-return", "version": "1.0.0", "title": "Lesotho — Income Tax Return for Trusts and Estates (Form S128-TE)", "description": "Revenue Services Lesotho's (RSL) Form S128-TE, \"Income Tax Return for Trusts and Estates for Year Ended 31 March 2020\" — a companion Taxes schema for Lesotho, alongside the individual, company, and FBT returns already published from the same RSL forms library. A trust or a deceased estate's nominated officer uses this annual return to reconcile chargeable income (employment, pension, business, commercial farming, property, and other income), compute tax before and after credits, allocate income and foreign tax paid to beneficiaries, and report payments already made (PAYE, withholding tax, advance installments) against tax due or overpaid for the year. This v1.0.0 schema is scoped to the core declaration: identification (Details of Trust or Estate), Part A (Employment Income & Expenses), Part B (Pension Income), Part I (Tax Computation, Payments, and the resulting Tax Due/Overpaid), Part J (Information on Beneficiaries), and the Declaration of Paid Preparer / Declaration of Nominated Officer sections. Parts C-H (the detailed Business Income, Commercial Farming Income, Property Income, Other Income, and both Credit-for-Foreign-Tax-Paid schedules) and Part K (Allocation to Beneficiaries of Shares of Income and Foreign Tax Paid) are out of scope for this version and deferred to a future minor version, consistent with this registry's established main-form-now/companion-schedules-later precedent. 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/Income%20Tax%20Return%20for%20Trusts%20and%20Estates%20-%2017022020.pdf", "retrievedAt": "2026-07-24", "documentRef": "FORM S128-TE — Income Tax Return for Trusts and Estates, Year Ended 31 March 2020" }, "verification": { "method": "manual-source-review-v1", "lastVerifiedAt": "2026-07-24", "verifiedBy": "GovSchema Engineering (Standards Engineer)", "nextReviewBy": "2027-01-24", "notes": "GOV-4776 (\"GovSchema Standard Research\"). RSL's own \"Forms & Instructions\" page discloses two undated-looking editions of this form (one plain, one suffixed \"-17022020\"); both were downloaded and diffed, confirming the \"-17022020\" file is the Year Ended 31 March 2020 edition (the plain file is Year Ended 31 March 2019) — the current edition, since RSL's own site does not separately publish a later year for this particular form the way it does for the Individual and Company returns. The PDF is a flat (non-fillable/non-XFA) 7-page PDF with no AcroForm annotations; every field in this schema was cross-checked against the rendered page images (node-canvas at 2.5x scale), not the raw text layer alone. 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": "trust_estate_details", "title": "Details of Trust or Estate", "fields": [ "nameOfTrustOrEstate", "trustEstateTin", "finalReturn", "deceasedName", "deceasedTin", "deceasedDeathDate", "nominatedOfficerNameAndDesignation", "isEstateInYearOfDeathOrFollowingYear" ], "next": "employment_income" }, { "id": "employment_income", "title": "Part A - Employment Income & Expenses", "fields": [ "employer1Name", "employer1Tin", "employer1EmployedFrom", "employer1EmployedUntil", "employer1GrossIncome", "employer2Name", "employer2Tin", "employer2EmployedFrom", "employer2EmployedUntil", "employer2GrossIncome", "employer3Name", "employer3Tin", "employer3EmployedFrom", "employer3EmployedUntil", "employer3GrossIncome", "unemploymentPeriod1From", "unemploymentPeriod1Until", "unemploymentPeriod2From", "unemploymentPeriod2Until", "unemploymentPeriod3From", "unemploymentPeriod3Until", "totalGrossEmploymentIncome", "employmentExpenseTravel", "employmentExpenseEducation", "employmentExpenseTechnicalBooks", "employmentExpenseMotorVehicle", "employmentExpenseHomeOffice", "employmentExpenseSuperannuation", "employmentExpenseDonations", "totalEmploymentExpensesAndDonations", "chargeableEmploymentIncome" ], "next": "pension_income" }, { "id": "pension_income", "title": "Part B - Pension Income", "fields": [ "pensionPayer1Name", "pensionPayer1Tin", "pensionPayer1StartDate", "pensionPayer1EndDate", "pensionPayer1GrossIncome", "pensionPayer2Name", "pensionPayer2Tin", "pensionPayer2StartDate", "pensionPayer2EndDate", "pensionPayer2GrossIncome", "pensionNotEarningPeriod1From", "pensionNotEarningPeriod1Until", "pensionNotEarningPeriod2From", "pensionNotEarningPeriod2Until", "pensionNotEarningPeriod3From", "pensionNotEarningPeriod3Until", "totalGrossPensionIncome", "pensionDonations", "chargeablePensionIncome" ], "next": "tax_computation" }, { "id": "tax_computation", "title": "Part I - Tax Computation", "fields": [ "taxComputationChargeableEmploymentIncome", "taxComputationChargeablePensionIncome", "taxComputationChargeableBusinessIncome", "taxComputationChargeableFarmingIncome", "taxComputationChargeablePropertyIncome", "taxComputationChargeableOtherIncome", "totalChargeableIncome", "tax10PercentFarmingIncome", "tax10PercentTax", "tax20PercentChargeableIncome", "tax20PercentTax", "tax30PercentChargeableIncome", "tax30PercentTax", "tax40PercentChargeableIncome", "tax40PercentTax", "totalTaxBeforeCredits", "personalTaxCredit", "creditForForeignTaxPaid", "totalNonRefundableCredits", "totalTaxAfterCredits", "payeDeducted", "incomeTaxWhtPaid", "advanceInstallmentsPaid", "totalPayments", "taxDue", "taxOverpaid", "claimingRepaymentOfOverpaidTax" ], "next": "beneficiary_information" }, { "id": "beneficiary_information", "title": "Part J - Information on Beneficiaries", "fields": [ "beneficiaryAName", "beneficiaryATin", "beneficiaryAPostalAddress", "beneficiaryAResident", "beneficiaryBName", "beneficiaryBTin", "beneficiaryBPostalAddress", "beneficiaryBResident", "beneficiaryCName", "beneficiaryCTin", "beneficiaryCPostalAddress", "beneficiaryCResident", "beneficiaryDName", "beneficiaryDTin", "beneficiaryDPostalAddress", "beneficiaryDResident", "beneficiaryEName", "beneficiaryETin", "beneficiaryEPostalAddress", "beneficiaryEResident" ], "next": "declarations" }, { "id": "declarations", "title": "Declarations", "fields": [ "paidPreparerName", "paidPreparerDate", "paidPreparerTin", "paidPreparerFirmName", "paidPreparerFirmTin", "paidPreparerFirmAddress", "paidPreparerPhone", "paidPreparerEmail", "nominatedOfficerDeclarationDate", "nominatedOfficerDeclarationTin", "nominatedOfficerPostalAddress", "nominatedOfficerPostalCode", "nominatedOfficerPhone", "nominatedOfficerEmail", "changeOfOfficerDate", "previousNominatedOfficerName" ] } ], "fields": [ { "name": "nameOfTrustOrEstate", "label": "Name of trust or estate", "type": "string", "required": true, "sourceRef": "Page 1, DETAILS OF TRUST OR ESTATE", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "trustEstateTin", "label": "TIN [of trust or estate]", "type": "string", "required": true, "classification": "sensitive-pii", "description": "The trust or estate's own Taxpayer Identification Number, printed as a comb-box field.", "sourceRef": "Page 1, DETAILS OF TRUST OR ESTATE", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "finalReturn", "label": "Tick if applicable ► Final return (trust terminated or estate closed)", "type": "boolean", "required": false, "sourceRef": "Page 1, DETAILS OF TRUST OR ESTATE" }, { "name": "deceasedName", "label": "If an estate, name of deceased", "type": "string", "required": false, "classification": "pii", "sourceRef": "Page 1, DETAILS OF TRUST OR ESTATE", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "deceasedTin", "label": "TIN [of deceased]", "type": "string", "required": false, "classification": "sensitive-pii", "sourceRef": "Page 1, DETAILS OF TRUST OR ESTATE", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "deceasedDeathDate", "label": "If an estate, enter date of deceased's death (day, month, year)", "type": "date", "required": false, "sourceRef": "Page 1, DETAILS OF TRUST OR ESTATE", "validation": {} }, { "name": "nominatedOfficerNameAndDesignation", "label": "Name and designation of nominated officer", "type": "string", "required": true, "classification": "pii", "sourceRef": "Page 1, DETAILS OF TRUST OR ESTATE", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "isEstateInYearOfDeathOrFollowingYear", "label": "Is this return for an estate for the year of a resident deceased's death or the following year?", "type": "boolean", "required": true, "description": "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.", "sourceRef": "Whole-form structural inference — Page 4-5, PART I, items 3b-3d and 5a" }, { "name": "employer1Name", "label": "Name of employer(s) (a)", "type": "string", "required": false, "description": "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.", "sourceRef": "Page 1, PART A, item 1, row (a)", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "employer1Tin", "label": "Employer TIN(s) (a)", "type": "string", "required": false, "sourceRef": "Page 1, PART A, item 1, row (a)", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "employer1EmployedFrom", "label": "Employed from (in the year 2019/20) (a)", "type": "date", "required": false, "sourceRef": "Page 1, PART A, item 1, row (a), “Employed from”", "validation": {} }, { "name": "employer1EmployedUntil", "label": "Employed until (in the year 2019/20) (a)", "type": "date", "required": false, "sourceRef": "Page 1, PART A, item 1, row (a), “Employed until”", "validation": {} }, { "name": "employer1GrossIncome", "label": "Gross employment income (a)", "type": "number", "required": false, "sourceRef": "Page 1, PART A, item 1, row (a), “Gross employment income”", "validation": { "minimum": 0 } }, { "name": "employer2Name", "label": "Name of employer(s) (b)", "type": "string", "required": false, "description": "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.", "sourceRef": "Page 1, PART A, item 1, row (b)", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "employer2Tin", "label": "Employer TIN(s) (b)", "type": "string", "required": false, "sourceRef": "Page 1, PART A, item 1, row (b)", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "employer2EmployedFrom", "label": "Employed from (in the year 2019/20) (b)", "type": "date", "required": false, "sourceRef": "Page 1, PART A, item 1, row (b), “Employed from”", "validation": {} }, { "name": "employer2EmployedUntil", "label": "Employed until (in the year 2019/20) (b)", "type": "date", "required": false, "sourceRef": "Page 1, PART A, item 1, row (b), “Employed until”", "validation": {} }, { "name": "employer2GrossIncome", "label": "Gross employment income (b)", "type": "number", "required": false, "sourceRef": "Page 1, PART A, item 1, row (b), “Gross employment income”", "validation": { "minimum": 0 } }, { "name": "employer3Name", "label": "Name of employer(s) (c)", "type": "string", "required": false, "description": "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.", "sourceRef": "Page 1, PART A, item 1, row (c)", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "employer3Tin", "label": "Employer TIN(s) (c)", "type": "string", "required": false, "sourceRef": "Page 1, PART A, item 1, row (c)", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "employer3EmployedFrom", "label": "Employed from (in the year 2019/20) (c)", "type": "date", "required": false, "sourceRef": "Page 1, PART A, item 1, row (c), “Employed from”", "validation": {} }, { "name": "employer3EmployedUntil", "label": "Employed until (in the year 2019/20) (c)", "type": "date", "required": false, "sourceRef": "Page 1, PART A, item 1, row (c), “Employed until”", "validation": {} }, { "name": "employer3GrossIncome", "label": "Gross employment income (c)", "type": "number", "required": false, "sourceRef": "Page 1, PART A, item 1, row (c), “Gross employment income”", "validation": { "minimum": 0 } }, { "name": "unemploymentPeriod1From", "label": "Period during the Tax Year when the Taxpayer was unemployed – period 1 start", "type": "date", "required": false, "description": "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.", "sourceRef": "Page 1, PART A, item 1, “Period during the Tax Year when the Taxpayer was unemployed”", "validation": {} }, { "name": "unemploymentPeriod1Until", "label": "Period during the Tax Year when the Taxpayer was unemployed – period 1 end", "type": "date", "required": false, "sourceRef": "Page 1, PART A, item 1, “Period during the Tax Year when the Taxpayer was unemployed”", "validation": {} }, { "name": "unemploymentPeriod2From", "label": "Period during the Tax Year when the Taxpayer was unemployed – period 2 start", "type": "date", "required": false, "description": "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.", "sourceRef": "Page 1, PART A, item 1, “Period during the Tax Year when the Taxpayer was unemployed”", "validation": {} }, { "name": "unemploymentPeriod2Until", "label": "Period during the Tax Year when the Taxpayer was unemployed – period 2 end", "type": "date", "required": false, "sourceRef": "Page 1, PART A, item 1, “Period during the Tax Year when the Taxpayer was unemployed”", "validation": {} }, { "name": "unemploymentPeriod3From", "label": "Period during the Tax Year when the Taxpayer was unemployed – period 3 start", "type": "date", "required": false, "description": "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.", "sourceRef": "Page 1, PART A, item 1, “Period during the Tax Year when the Taxpayer was unemployed”", "validation": {} }, { "name": "unemploymentPeriod3Until", "label": "Period during the Tax Year when the Taxpayer was unemployed – period 3 end", "type": "date", "required": false, "sourceRef": "Page 1, PART A, item 1, “Period during the Tax Year when the Taxpayer was unemployed”", "validation": {} }, { "name": "totalGrossEmploymentIncome", "label": "1d. Total gross employment income (1a+1b+1c)", "type": "number", "required": false, "sourceRef": "Page 1, PART A, item 1d", "validation": { "minimum": 0 } }, { "name": "employmentExpenseTravel", "label": "a. Travel expenses incurred for work", "type": "number", "required": false, "description": "Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.", "sourceRef": "Page 1, PART A, item 2", "validation": { "minimum": 0 } }, { "name": "employmentExpenseEducation", "label": "b. Education expenses to improve work knowledge and skills", "type": "number", "required": false, "description": "Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.", "sourceRef": "Page 1, PART A, item 2", "validation": { "minimum": 0 } }, { "name": "employmentExpenseTechnicalBooks", "label": "c. Expenses for technical and trade books and journals and association subscriptions", "type": "number", "required": false, "description": "Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.", "sourceRef": "Page 1, PART A, item 2", "validation": { "minimum": 0 } }, { "name": "employmentExpenseMotorVehicle", "label": "d. Motor vehicle expenses incurred for work", "type": "number", "required": false, "description": "Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.", "sourceRef": "Page 1, PART A, item 2", "validation": { "minimum": 0 } }, { "name": "employmentExpenseHomeOffice", "label": "e. Home office expenses", "type": "number", "required": false, "description": "Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.", "sourceRef": "Page 1, PART A, item 2", "validation": { "minimum": 0 } }, { "name": "employmentExpenseSuperannuation", "label": "f. Employee contributions to an employer superannuation fund", "type": "number", "required": false, "description": "Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.", "sourceRef": "Page 1, PART A, item 2", "validation": { "minimum": 0 } }, { "name": "employmentExpenseDonations", "label": "g. Donations paid to the Lesotho Sports and Recreation Commission", "type": "number", "required": false, "description": "Deductible amount, part of item 2 (Unreimbursed employment-related expenses and donations). Row order confirmed by rendering the source PDF page.", "sourceRef": "Page 1, PART A, item 2", "validation": { "minimum": 0 } }, { "name": "totalEmploymentExpensesAndDonations", "label": "2h. Total unreimbursed employment-related expenses and donations (2a+2b+2c+2d+2e+2f+2g)", "type": "number", "required": false, "sourceRef": "Page 1, PART A, item 2h", "validation": { "minimum": 0 } }, { "name": "chargeableEmploymentIncome", "label": "3. Chargeable employment income (1d-2h)", "type": "number", "required": false, "sourceRef": "Page 1, PART A, item 3", "validation": {} }, { "name": "pensionPayer1Name", "label": "Name of employer(s)/pension payer(s) (a)", "type": "string", "required": false, "description": "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.", "sourceRef": "Page 2, PART B, item 1, row (a)", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "pensionPayer1Tin", "label": "Employer(s)/Pension payer(s) TIN(s) (a)", "type": "string", "required": false, "sourceRef": "Page 2, PART B, item 1, row (a)", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "pensionPayer1StartDate", "label": "Pension start date (in the year 2019/20) (a)", "type": "date", "required": false, "sourceRef": "Page 2, PART B, item 1, row (a)", "validation": {} }, { "name": "pensionPayer1EndDate", "label": "Pension end date (in the year 2019/20) (a)", "type": "date", "required": false, "sourceRef": "Page 2, PART B, item 1, row (a)", "validation": {} }, { "name": "pensionPayer1GrossIncome", "label": "Gross pension income (a)", "type": "number", "required": false, "sourceRef": "Page 2, PART B, item 1, row (a)", "validation": { "minimum": 0 } }, { "name": "pensionPayer2Name", "label": "Name of employer(s)/pension payer(s) (b)", "type": "string", "required": false, "description": "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.", "sourceRef": "Page 2, PART B, item 1, row (b)", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "pensionPayer2Tin", "label": "Employer(s)/Pension payer(s) TIN(s) (b)", "type": "string", "required": false, "sourceRef": "Page 2, PART B, item 1, row (b)", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "pensionPayer2StartDate", "label": "Pension start date (in the year 2019/20) (b)", "type": "date", "required": false, "sourceRef": "Page 2, PART B, item 1, row (b)", "validation": {} }, { "name": "pensionPayer2EndDate", "label": "Pension end date (in the year 2019/20) (b)", "type": "date", "required": false, "sourceRef": "Page 2, PART B, item 1, row (b)", "validation": {} }, { "name": "pensionPayer2GrossIncome", "label": "Gross pension income (b)", "type": "number", "required": false, "sourceRef": "Page 2, PART B, item 1, row (b)", "validation": { "minimum": 0 } }, { "name": "pensionNotEarningPeriod1From", "label": "Period during the Tax Year when the Taxpayer was not earning pension income – period 1 start", "type": "date", "required": false, "description": "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.", "sourceRef": "Page 2, PART B, item 1, “Period during the Tax Year when the Taxpayer was not earning pension income”", "validation": {} }, { "name": "pensionNotEarningPeriod1Until", "label": "Period during the Tax Year when the Taxpayer was not earning pension income – period 1 end", "type": "date", "required": false, "sourceRef": "Page 2, PART B, item 1, “Period during the Tax Year when the Taxpayer was not earning pension income”", "validation": {} }, { "name": "pensionNotEarningPeriod2From", "label": "Period during the Tax Year when the Taxpayer was not earning pension income – period 2 start", "type": "date", "required": false, "description": "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.", "sourceRef": "Page 2, PART B, item 1, “Period during the Tax Year when the Taxpayer was not earning pension income”", "validation": {} }, { "name": "pensionNotEarningPeriod2Until", "label": "Period during the Tax Year when the Taxpayer was not earning pension income – period 2 end", "type": "date", "required": false, "sourceRef": "Page 2, PART B, item 1, “Period during the Tax Year when the Taxpayer was not earning pension income”", "validation": {} }, { "name": "pensionNotEarningPeriod3From", "label": "Period during the Tax Year when the Taxpayer was not earning pension income – period 3 start", "type": "date", "required": false, "description": "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.", "sourceRef": "Page 2, PART B, item 1, “Period during the Tax Year when the Taxpayer was not earning pension income”", "validation": {} }, { "name": "pensionNotEarningPeriod3Until", "label": "Period during the Tax Year when the Taxpayer was not earning pension income – period 3 end", "type": "date", "required": false, "sourceRef": "Page 2, PART B, item 1, “Period during the Tax Year when the Taxpayer was not earning pension income”", "validation": {} }, { "name": "totalGrossPensionIncome", "label": "c. Total gross pension income (1a+1b)", "type": "number", "required": false, "sourceRef": "Page 2, PART B, item 1c", "validation": { "minimum": 0 } }, { "name": "pensionDonations", "label": "2. Donations paid to the Lesotho Sports and Recreation Commission", "type": "number", "required": false, "description": "Do not include amounts already deducted on line 2g in Part A.", "sourceRef": "Page 2, PART B, item 2", "validation": { "minimum": 0 } }, { "name": "chargeablePensionIncome", "label": "3. Chargeable pension income (1c-2)", "type": "number", "required": false, "sourceRef": "Page 2, PART B, item 3", "validation": {} }, { "name": "taxComputationChargeableEmploymentIncome", "label": "1a. Enter chargeable employment income from Part A, line 3", "type": "number", "required": false, "sourceRef": "Page 4, PART I, item 1a", "validation": {} }, { "name": "taxComputationChargeablePensionIncome", "label": "1b. Enter chargeable pension income from Part B, line 3", "type": "number", "required": false, "sourceRef": "Page 4, PART I, item 1b", "validation": {} }, { "name": "taxComputationChargeableBusinessIncome", "label": "1c. Enter chargeable business income from Part C, line 10, col. (c)", "type": "number", "required": false, "description": "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.", "sourceRef": "Page 4, PART I, item 1c", "validation": {} }, { "name": "taxComputationChargeableFarmingIncome", "label": "1d. Enter chargeable commercial farming income from Part D, line 10, col. (c)", "type": "number", "required": false, "description": "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.", "sourceRef": "Page 4, PART I, item 1d", "validation": {} }, { "name": "taxComputationChargeablePropertyIncome", "label": "1e. Enter chargeable property income from Part E, line 14, col. (c)", "type": "number", "required": false, "description": "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.", "sourceRef": "Page 4, PART I, item 1e", "validation": {} }, { "name": "taxComputationChargeableOtherIncome", "label": "1f. Enter chargeable other income from Part F, line 5, col. (c)", "type": "number", "required": false, "description": "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.", "sourceRef": "Page 4, PART I, item 1f", "validation": {} }, { "name": "totalChargeableIncome", "label": "2. Total chargeable income. Add 1a+1b+1c+1d+1e+1f", "type": "number", "required": false, "sourceRef": "Page 4, PART I, item 2", "validation": {} }, { "name": "tax10PercentFarmingIncome", "label": "3a, col. (a). Amount on line 1d on this part (taxed at the fixed 10% rate)", "type": "number", "required": false, "description": "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.", "sourceRef": "Page 4, PART I, item 3a, col. (a)", "validation": {} }, { "name": "tax10PercentTax", "label": "3a, col. (c). Multiply (a) * (b)", "type": "number", "required": false, "sourceRef": "Page 4, PART I, item 3a, col. (c)", "validation": {} }, { "name": "tax20PercentChargeableIncome", "label": "3b, col. (a). Chargeable income taxed at the 20% rate", "type": "number", "required": false, "requiredWhen": { "field": "isEstateInYearOfDeathOrFollowingYear", "equals": true }, "description": "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).", "sourceRef": "Page 4-5, PART I, item 3b, col. (a)", "validation": {} }, { "name": "tax20PercentTax", "label": "3b, col. (c). Multiply (a) * (b)", "type": "number", "required": false, "sourceRef": "Page 4-5, PART I, item 3b, col. (c)", "validation": {} }, { "name": "tax30PercentChargeableIncome", "label": "3c, col. (a). Chargeable income taxed at the 30% rate", "type": "number", "required": false, "requiredWhen": { "field": "isEstateInYearOfDeathOrFollowingYear", "equals": true }, "description": "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).", "sourceRef": "Page 5, PART I, item 3c, col. (a)", "validation": {} }, { "name": "tax30PercentTax", "label": "3c, col. (c). Multiply (a) * (b)", "type": "number", "required": false, "sourceRef": "Page 5, PART I, item 3c, col. (c)", "validation": {} }, { "name": "tax40PercentChargeableIncome", "label": "3d, col. (a). Chargeable income taxed at the 40% rate", "type": "number", "required": false, "requiredWhen": { "field": "isEstateInYearOfDeathOrFollowingYear", "equals": false }, "description": "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).", "sourceRef": "Page 5, PART I, item 3d, col. (a)", "validation": {} }, { "name": "tax40PercentTax", "label": "3d, col. (c). Multiply (a) * (b)", "type": "number", "required": false, "sourceRef": "Page 5, PART I, item 3d, col. (c)", "validation": {} }, { "name": "totalTaxBeforeCredits", "label": "4. Total tax before credits (Add 3a+3b+3c+3d in col. (c))", "type": "number", "required": false, "sourceRef": "Page 5, PART I, item 4", "validation": { "minimum": 0 } }, { "name": "personalTaxCredit", "label": "5a. Personal tax credit", "type": "number", "required": false, "description": "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.", "sourceRef": "Page 5, PART I, item 5a", "validation": { "minimum": 0 } }, { "name": "creditForForeignTaxPaid", "label": "5b. Credit for foreign tax paid from Part G, line 2", "type": "number", "required": false, "description": "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.", "sourceRef": "Page 5, PART I, item 5b", "validation": { "minimum": 0 } }, { "name": "totalNonRefundableCredits", "label": "6. Total nonrefundable credits (5a+5b)", "type": "number", "required": false, "sourceRef": "Page 5, PART I, item 6", "validation": { "minimum": 0 } }, { "name": "totalTaxAfterCredits", "label": "7. Total tax after nonrefundable credits (line 4 - line 6) (if zero or less, enter nil)", "type": "number", "required": false, "sourceRef": "Page 5, PART I, item 7", "validation": { "minimum": 0 } }, { "name": "payeDeducted", "label": "8a. Income tax deducted from employment and pension income - PAYE (as shown on Form P.16)", "type": "number", "required": false, "sourceRef": "Page 5, PART I, item 8a", "validation": { "minimum": 0 } }, { "name": "incomeTaxWhtPaid", "label": "8b. Income tax (WHT) paid", "type": "number", "required": false, "sourceRef": "Page 5, PART I, item 8b", "validation": { "minimum": 0 } }, { "name": "advanceInstallmentsPaid", "label": "8c. Advance installments of income tax paid", "type": "number", "required": false, "sourceRef": "Page 5, PART I, item 8c", "validation": { "minimum": 0 } }, { "name": "totalPayments", "label": "9. Total payments. Add 8a+8b+8c", "type": "number", "required": false, "sourceRef": "Page 5, PART I, item 9", "validation": { "minimum": 0 } }, { "name": "taxDue", "label": "10. Tax due. Line 7 minus line 9. Enter nil if less than -0-", "type": "number", "required": false, "sourceRef": "Page 5, PART I, item 10", "validation": { "minimum": 0 } }, { "name": "taxOverpaid", "label": "11. Tax overpaid. Line 9 minus line 7. Enter nil if less than -0-", "type": "number", "required": false, "sourceRef": "Page 5, PART I, item 11", "validation": { "minimum": 0 } }, { "name": "claimingRepaymentOfOverpaidTax", "label": "If you are claiming repayment of the tax overpaid as shown on this line, tick this box", "type": "boolean", "required": false, "sourceRef": "Page 5, PART I, item 11" }, { "name": "beneficiaryAName", "label": "Name of beneficiary (A)", "type": "string", "required": false, "classification": "pii", "description": "Row A of the beneficiary-information table (up to 5 beneficiaries; if more than 5, attach a schedule and list additional beneficiaries).", "sourceRef": "Page 5, PART J, row A", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "beneficiaryATin", "label": "TIN (A)", "type": "string", "required": false, "classification": "sensitive-pii", "sourceRef": "Page 5, PART J, row A", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "beneficiaryAPostalAddress", "label": "Postal address (A)", "type": "string", "required": false, "classification": "pii", "sourceRef": "Page 5, PART J, row A", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "beneficiaryAResident", "label": "Resident beneficiary (Yes or No) (A)", "type": "boolean", "required": false, "sourceRef": "Page 5, PART J, row A" }, { "name": "beneficiaryBName", "label": "Name of beneficiary (B)", "type": "string", "required": false, "classification": "pii", "description": "Row B of the beneficiary-information table (up to 5 beneficiaries; if more than 5, attach a schedule and list additional beneficiaries).", "sourceRef": "Page 5, PART J, row B", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "beneficiaryBTin", "label": "TIN (B)", "type": "string", "required": false, "classification": "sensitive-pii", "sourceRef": "Page 5, PART J, row B", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "beneficiaryBPostalAddress", "label": "Postal address (B)", "type": "string", "required": false, "classification": "pii", "sourceRef": "Page 5, PART J, row B", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "beneficiaryBResident", "label": "Resident beneficiary (Yes or No) (B)", "type": "boolean", "required": false, "sourceRef": "Page 5, PART J, row B" }, { "name": "beneficiaryCName", "label": "Name of beneficiary (C)", "type": "string", "required": false, "classification": "pii", "description": "Row C of the beneficiary-information table (up to 5 beneficiaries; if more than 5, attach a schedule and list additional beneficiaries).", "sourceRef": "Page 5, PART J, row C", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "beneficiaryCTin", "label": "TIN (C)", "type": "string", "required": false, "classification": "sensitive-pii", "sourceRef": "Page 5, PART J, row C", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "beneficiaryCPostalAddress", "label": "Postal address (C)", "type": "string", "required": false, "classification": "pii", "sourceRef": "Page 5, PART J, row C", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "beneficiaryCResident", "label": "Resident beneficiary (Yes or No) (C)", "type": "boolean", "required": false, "sourceRef": "Page 5, PART J, row C" }, { "name": "beneficiaryDName", "label": "Name of beneficiary (D)", "type": "string", "required": false, "classification": "pii", "description": "Row D of the beneficiary-information table (up to 5 beneficiaries; if more than 5, attach a schedule and list additional beneficiaries).", "sourceRef": "Page 5, PART J, row D", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "beneficiaryDTin", "label": "TIN (D)", "type": "string", "required": false, "classification": "sensitive-pii", "sourceRef": "Page 5, PART J, row D", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "beneficiaryDPostalAddress", "label": "Postal address (D)", "type": "string", "required": false, "classification": "pii", "sourceRef": "Page 5, PART J, row D", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "beneficiaryDResident", "label": "Resident beneficiary (Yes or No) (D)", "type": "boolean", "required": false, "sourceRef": "Page 5, PART J, row D" }, { "name": "beneficiaryEName", "label": "Name of beneficiary (E)", "type": "string", "required": false, "classification": "pii", "description": "Row E of the beneficiary-information table (up to 5 beneficiaries; if more than 5, attach a schedule and list additional beneficiaries).", "sourceRef": "Page 5, PART J, row E", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "beneficiaryETin", "label": "TIN (E)", "type": "string", "required": false, "classification": "sensitive-pii", "sourceRef": "Page 5, PART J, row E", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "beneficiaryEPostalAddress", "label": "Postal address (E)", "type": "string", "required": false, "classification": "pii", "sourceRef": "Page 5, PART J, row E", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "beneficiaryEResident", "label": "Resident beneficiary (Yes or No) (E)", "type": "boolean", "required": false, "sourceRef": "Page 5, PART J, row E" }, { "name": "paidPreparerName", "label": "Name of paid preparer", "type": "string", "required": false, "description": "Declaration of Paid Preparer (external tax consultant/accountant/auditor). Skip this section if there is no paid preparer.", "classification": "pii", "sourceRef": "Page 7, Declaration of Paid Preparer", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "paidPreparerDate", "label": "Date (day, month, year) [paid preparer]", "type": "date", "required": false, "sourceRef": "Page 7, Declaration of Paid Preparer", "validation": {} }, { "name": "paidPreparerTin", "label": "TIN of paid preparer", "type": "string", "required": false, "classification": "sensitive-pii", "sourceRef": "Page 7, Declaration of Paid Preparer", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "paidPreparerFirmName", "label": "Firm's name", "type": "string", "required": false, "sourceRef": "Page 7, Declaration of Paid Preparer", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "paidPreparerFirmTin", "label": "Firm's TIN", "type": "string", "required": false, "sourceRef": "Page 7, Declaration of Paid Preparer", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "paidPreparerFirmAddress", "label": "Firm's physical address", "type": "string", "required": false, "sourceRef": "Page 7, Declaration of Paid Preparer", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "paidPreparerPhone", "label": "Contact telephone number [paid preparer]", "type": "string", "required": false, "classification": "pii", "sourceRef": "Page 7, Declaration of Paid Preparer", "validation": { "minLength": 1, "maxLength": 60 } }, { "name": "paidPreparerEmail", "label": "Email address [paid preparer]", "type": "string", "required": false, "classification": "pii", "sourceRef": "Page 7, Declaration of Paid Preparer", "validation": { "pattern": "^[^@\\s]+@[^@\\s]+\\.[^@\\s]+$", "maxLength": 200 } }, { "name": "nominatedOfficerDeclarationDate", "label": "Date (day, month, year) [nominated officer]", "type": "date", "required": true, "description": "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.", "sourceRef": "Page 7, Declaration of Nominated Officer", "validation": {} }, { "name": "nominatedOfficerDeclarationTin", "label": "TIN of nominated officer", "type": "string", "required": false, "classification": "sensitive-pii", "sourceRef": "Page 7, Declaration of Nominated Officer", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "nominatedOfficerPostalAddress", "label": "Postal address of officer (P/Bag or P.O Box)", "type": "string", "required": false, "classification": "pii", "sourceRef": "Page 7, Declaration of Nominated Officer", "validation": { "minLength": 1, "maxLength": 300 } }, { "name": "nominatedOfficerPostalCode", "label": "Postal code", "type": "string", "required": false, "sourceRef": "Page 7, Declaration of Nominated Officer", "validation": { "minLength": 1, "maxLength": 20 } }, { "name": "nominatedOfficerPhone", "label": "Contact telephone number [nominated officer]", "type": "string", "required": false, "classification": "pii", "sourceRef": "Page 7, Declaration of Nominated Officer", "validation": { "minLength": 1, "maxLength": 60 } }, { "name": "nominatedOfficerEmail", "label": "Email address [nominated officer]", "type": "string", "required": false, "classification": "pii", "sourceRef": "Page 7, Declaration of Nominated Officer", "validation": { "pattern": "^[^@\\s]+@[^@\\s]+\\.[^@\\s]+$", "maxLength": 200 } }, { "name": "changeOfOfficerDate", "label": "If there has been a change of nominated officer during the year of assessment, date of change (day, month, year)", "type": "date", "required": false, "sourceRef": "Page 7, Declaration of Nominated Officer", "validation": {} }, { "name": "previousNominatedOfficerName", "label": "Name of previous nominated officer", "type": "string", "required": false, "classification": "pii", "description": "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.", "sourceRef": "Page 7, Declaration of Nominated Officer", "validation": { "minLength": 1, "maxLength": 300 } } ], "documents": [ { "id": "formP16Employment", "label": "Form P.16 (employer's certificate) for each employer", "category": "supporting-evidence", "required": false, "belongsTo": "applicant", "sourceRef": "Page 1, PART A, item 1 — \"Attach Form P.16 for each employer\"" }, { "id": "formP16Pension", "label": "Form P.16 (pension payer's certificate) for each pension payer", "category": "supporting-evidence", "required": false, "belongsTo": "applicant", "sourceRef": "Page 2, PART B, item 1 — \"Attach Form P.16 for each pension payer\"" }, { "id": "additionalEmployerInformationList", "label": "List with additional information for more than three employers", "category": "supporting-evidence", "required": false, "belongsTo": "applicant", "sourceRef": "Page 1, PART A, item 1 — \"if more than three employers, attach a list with the additional information\"" }, { "id": "additionalUnemploymentPeriodsList", "label": "List with additional information for more than three unemployment periods", "category": "supporting-evidence", "required": false, "belongsTo": "applicant", "sourceRef": "Page 1, PART A, item 1 — \"if more than two such periods, attach list with the additional information\"" }, { "id": "additionalPensionPayerInformationList", "label": "List with additional information for more than two pension payers", "category": "supporting-evidence", "required": false, "belongsTo": "applicant", "sourceRef": "Page 2, PART B, item 1 — \"if more than two pension payers, attach a list with additional information\"" }, { "id": "additionalNotEarningPensionPeriodsList", "label": "List with additional information for more than three periods not earning pension income", "category": "supporting-evidence", "required": false, "belongsTo": "applicant", "sourceRef": "Page 2, PART B, item 1 — \"if more than three such periods, attach list with the additional information\"" }, { "id": "additionalBeneficiariesList", "label": "Schedule listing additional beneficiaries beyond the form's own 5 rows", "category": "supporting-evidence", "required": false, "belongsTo": "applicant", "sourceRef": "Page 5, PART J — \"if more than 5 beneficiaries, attach schedule and list additional beneficiaries\"" } ], "crossFieldValidation": [ { "id": "employer1PeriodOrder", "compare": { "field": "employer1EmployedUntil", "operator": "greaterThanOrEqual", "compareTo": "employer1EmployedFrom" } }, { "id": "employer2PeriodOrder", "compare": { "field": "employer2EmployedUntil", "operator": "greaterThanOrEqual", "compareTo": "employer2EmployedFrom" } }, { "id": "employer3PeriodOrder", "compare": { "field": "employer3EmployedUntil", "operator": "greaterThanOrEqual", "compareTo": "employer3EmployedFrom" } }, { "id": "pensionPayer1PeriodOrder", "compare": { "field": "pensionPayer1EndDate", "operator": "greaterThanOrEqual", "compareTo": "pensionPayer1StartDate" } }, { "id": "pensionPayer2PeriodOrder", "compare": { "field": "pensionPayer2EndDate", "operator": "greaterThanOrEqual", "compareTo": "pensionPayer2StartDate" } }, { "id": "taxComputationEmploymentIncomeMatchesPartA", "compare": { "field": "taxComputationChargeableEmploymentIncome", "operator": "equals", "compareTo": "chargeableEmploymentIncome" } }, { "id": "taxComputationPensionIncomeMatchesPartB", "compare": { "field": "taxComputationChargeablePensionIncome", "operator": "equals", "compareTo": "chargeablePensionIncome" } } ] }