# Verification record — `pk/fbr/annexure-a-adjustable-tax` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-31` ## Why this schema and why now (GOV-5745, "GovSchema Standard Research") This cycle re-scanned `CATALOG.md` fresh first rather than trusting the in-repo state from memory. Every jurisdiction disclosed at 5 of 6 verticals was re-checked against the same 16-jurisdiction list the immediately preceding GOV-5738 cycle had already re-confirmed a dead end (AE, BA, BR, CZ, GR, ID, JM, MK, MN, MT, NO, PL, RW, SK, TN, TT) — no new lead found among them. With no jurisdiction-closing candidate available, the strongest actually-open, pre-sourced candidate was this workbook's own disclosed backlog: both the sibling `pk/fbr/annual-individual-income-tax-return-it-1b` document's own v1.0.0 (GOV-3104) and `pk/fbr/annual-individual-income-tax-return-it-2` document's own v1.0.0 (GOV-5738) explicitly named "Annexes A–F" as this same nine-worksheet workbook's open backlog. This cycle picked up Annex-A, the first of the six. ## Sources examined - **Document `(id, version)`:** `pk/fbr/annexure-a-adjustable-tax` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** Federal Board of Revenue (FBR). - **Primary source:** - Direct `.xlsx`: — independently re-fetched this cycle via plain `curl`: HTTP 200, size **104,097 bytes**, sha256 `4e2f9874e9a910713fae9a182fc5c5a578bcfd2649d2031f8144c8b5fba96b9f` — byte-identical to every prior cycle's own recorded figures for this same workbook (GOV-3104, GOV-5731, GOV-5738), confirming no revision. No login/CAPTCHA gate. - Native Office Open XML `.xlsx` (a zip archive of XML parts), not a PDF. No `unzip`/pip/openpyxl available in this environment; unzipped directly with Python's built-in `zipfile` module and the target worksheet's `sheetData` rows, `sharedStrings.xml` string table, and `dataValidations` block were parsed by hand from the raw XML. - Confirmed via `xl/workbook.xml`'s own `` element that `Annex-A` (`sheetId="12"`) maps to `r:id="rId3"`, which `xl/_rels/workbook.xml.rels` resolves to `xl/worksheets/sheet3.xml` — the worksheet parsed for this document. The workbook's full 9-sheet inventory (`IND (PROP-CG-OS)`, `IND (BUS PLUS)`, `Annex-A` through `Annex-F`, `Wealth Statement`) was re-confirmed identical to every prior cycle's own finding. ## Scope decisions Annex-A ("Adjustable Tax Collected / Deducted") is a self-contained, single-worksheet withholding-tax schedule: forty named categories, each a tax collected/deducted at source under a specific section of the Income Tax Ordinance, 2001 (imports u/s 148, directorship fees u/s 149, profit-on-debt u/s 151, payments to non-residents u/s 152, payments for goods u/s 153, motor-vehicle fees/taxes u/s 231B/234, utility bills u/s 236, property transfers u/s 236C/236K, and others), each reported as two amounts: "Receipts / Value" (column H) and "Tax Collected / Deducted " (column I). 1. **Header block modelled in full, but structurally narrower than its siblings.** Row 3 carries Name and Tax Year (pre-filled `2024`, consistent with the workbook's own title and every sibling worksheet's own header); row 4 carries CNIC and NTN. **This worksheet has no Address field at all**, unlike the `IND (PROP-CG-OS)` / `IND (BUS PLUS)` / `Wealth Statement` worksheets, each of which does carry one — a genuine, disclosed structural difference, not an omission by this schema. 2. **Neither the CNIC cell (`C4`) nor the NTN cell (`I4`) carries its own `dataValidation` rule on this worksheet** — this sheet's single `dataValidations` block (below) covers only the amount columns, `H7:I47`. By contrast, every sibling worksheet in this workbook does carry an explicit `type="whole"` rule constraining its own CNIC cell to exactly 13 digits. This document applies the same 13-digit CNIC pattern to `taxpayerCnic` for consistency with the sibling worksheets from the same workbook, disclosed here as an applied convention rather than a rule independently confirmed on this specific sheet. 3. **All forty data rows (7–47), including the headline total, are uniformly validated.** The sheet's single `dataValidation` rule (`type="whole"`, `operator="greaterThanOrEqual"`, `formula1=0`, `sqref="H7:I47"`) covers both amount columns across every one of the forty rows — **row 7 (Sr. 1, "Adjustable Tax [Sum of 2 to 38]", the headline total) included**. This is a materially different validation shape from every sibling worksheet in this same workbook, where the equivalent headline-total row was confirmed, by the *absence* of any numeric-entry validation rule, to be a computed subtotal and excluded from the schema on that basis (`IT-1B`'s own Property total, `IT-2`'s own Property total, and every one of the `Wealth Statement`'s fifteen category totals). Because this Annex's own total row carries the identical constraint as its own thirty-nine components, **this version models all forty rows as individually reportable fields** — the total (`adjustableTax`) and every named category — each split into its own `...Value` (column H) and `...Collected` (column I) field. This follows the same registry convention already used for `IT-2`'s Other Sources and Foreign Income sub-item breakdowns: a fixed, small, individually printed and coded set of line items, not a dynamic repeating table gated behind GSP-0009. 4. **Row 48's bare "Signature: ___ Date: ___" footer, with no accompanying verification/declaration paragraph** (unlike the sibling worksheets' own rows 76–77 / 71–73), is modelled as a single optional `declarationDate` field; no `documents[]` attestation entry is included since there is no statement text to quote. ## Structural findings disclosed, not corrected 1. **Sr. numbering is not sequential.** Sr. 7 is skipped entirely — row 12 is Sr. 6 ("Import u/s 148 @ 4%"), row 13 is Sr. 8 ("Directorship Fee u/s 149(3) @20%"). Two further rows (23 and 28) carry no Sr. number at all, each sitting between two numbered rows (Sr. 17/18 and Sr. 21/22 respectively) — the same "later insertion, not renumbered" signal already disclosed in the `Wealth Statement` document's own roman-numeral Inflows skip (`iv` to `vi`, no `v`). Modelled as `advanceTaxCashWithdrawal231AB` (row 23) and `advanceTaxForeignDomesticWorkers231C` (row 28), named for their own printed labels rather than a fabricated Sr. number. 2. **A likely source-document typo, quoted verbatim and disclosed, not corrected.** Row 28's own printed label reads `"Advance tax on zforiegn domestic workers u/s 231C"` — quoted exactly as printed (`[sic]`) in the `advanceTaxForeignDomesticWorkers231C` fields' `description`, rather than silently corrected to "foreign." 3. **CNIC constraint applied by convention, not independently confirmed on this sheet** — see Scope decision 2 above. ## Conformance fixtures (Phase 3) 7 fixtures committed under `conformance/pk/fbr/annexure-a-adjustable-tax/1.0.0/`: 2 valid scenarios plus 5 mutation-control fixtures, each derived from one of the valid fixtures by a single targeted mutation. All 7 were run against a from-scratch, ephemeral field-by-field conformance checker (derived directly from this schema's own `fields[]`, not committed to the repo) before being finalized: - `valid-single-category-import.json` (a taxpayer reporting a single withholding category — Import u/s 148 @1% — plus the matching `adjustableTax` total) — **0 errors**. - `valid-multiple-categories-mixed.json` (a taxpayer reporting several withholding categories spanning import, non-resident payment, motor-vehicle registration, and electricity-bill withholding, plus the matching total) — **0 errors**. - `mutation-control-missing-required-field.json` (drops `taxYear`) — **exactly 1 error**. - `mutation-control-missing-required-cnic.json` (drops `taxpayerCnic`) — **exactly 1 error**. - `mutation-control-invalid-cnic-pattern.json` (sets `taxpayerCnic` to an 11-digit value) — **exactly 1 error**. - `mutation-control-negative-amount.json` (sets `importGoods148At1PercentValue` to a negative amount, violating `minimum: 0`) — **exactly 1 error**. - `mutation-control-invalid-declaration-date-type.json` (sets `declarationDate` to the non-date string `"not-a-date"`) — **exactly 1 error**. ## Structural validation - `node tools/validate.mjs` — **696/696** (full registry, this document included). - `node tools/validate-ajv.mjs` (ajv 2020-12 against `spec/v0.3`) — **696/696**. - `node tools/verify-sources.mjs registry/pk/fbr/annexure-a-adjustable-tax/1.0.0` — 1 directory, 3 URLs checked, **0 warnings**, **0 failures**. - `npm run build-index` re-run in `tools/govschema-client/` to regenerate `registry-index.json` with this document included (696 entries). ## Maturity `structural-reference`: the source workbook's own printed "Annex-A" (Adjustable Tax Collected / Deducted) structure — identification block and all forty named withholding-tax categories with their receipts/value and tax-collected/deducted amounts — is fully transcribed from the genuine, currently-served official Tax Year 2024 edition (a fillable Excel workbook, not a government online-filing system), but no live filing through FBR's own IRIS e-filing channel was attempted. 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