Zambia Income Tax Return for Individuals (Self-Assessment Form, ITF 46_1 V001)

Candidate selection

GOV-4287 ("GovSchema Standard Research"). The GOV-4271 cycle (opening Zambia as the registry's 77th jurisdiction via zm/pacra/company-incorporation@1.0.0, Business Formation) pre-scouted and banked Zambia's Taxes candidate as disclosed, STRONG open backlog: a Zambia Revenue Authority (ZRA) PDF, Income-Tax-Return-for-Individuals.pdf (Form ITF 46_1 V001), left unauthored at the time in favor of the smaller-scope Passport candidate (subsequently authored in GOV-4278). This cycle authors that banked candidate, opening Zambia's Taxes vertical (3 of 6). The GOV-4271 cycle's own banked URL (.../2023/06/Income-Tax-Return-for-Individuals.pdf) now 404s; this cycle's issue corrected it to a currently-live .../2020/06/... path, confirmed directly (see below).

Reaching the live source

Fetched https://www.zra.org.zm/wp-content/uploads/2020/06/Income-Tax-Return-for-Individuals.pdf directly:

• HTTP 200, Content-Type: application/pdf, Content-Length: 1078188 bytes, Last-Modified: Sat, 02 Apr 2022 10:01:58 GMT.
• No login, CAPTCHA, or WAF gate blocks reaching or reading this file — confirmed via a plain unauthenticated curl request with no session/cookie state (only a TLS certificate-verification bypass was needed to reach the host from this session's network egress; the certificate itself is not otherwise implicated in this finding).
• sha256 fc1bde9aec0cac29b892acedb252ba1321bbd82e6e403380b1a9cd1498c58484.
• PDF header %PDF-1.5 at byte 0 — a genuine native (searchable-text) PDF, not a scanned image, confirmed by clean pdfjs-dist text-layer extraction across all pages.

Extraction method

Extracted with pdfjs-dist (vendored from an existing session scratch install at /tmp/node_modules, CommonJS build at legacy/build/pdf.js since this vendored copy ships no ESM entry point), reading each text item's raw string and its transform x/y position across all 19 pages. Separately rendered pages 1-4, 15, 16, and 17 to PNGs at 2x scale via node-canvas (/tmp/node_modules/canvas) to visually confirm true table/column layout and, specifically, which cells the source document itself shades grey — every grey-shaded cell corresponds one-to-one with a formula/total line identified independently from the text-position extraction (e.g. Section B's "Total Fixed Assets", "Total Investments" rows), cross-corroborating the computed-vs-directly-supplied line classification this schema's scoping relies on. (Embedded-font glyph outlines did not fully rasterize in this environment — getPathGenerator "object that isn't resolved yet" warnings — so the rendered PNGs are only used to confirm ruled table/shading structure, not as a substitute for the clean text-layer extraction, which read every field label correctly.)

Document structure

The 19-page form (each page footer-stamped "ITF 46_1 V001") is a combined individual income tax return covering, in order: page 1, Taxpayer Details; page 2, Part 1 Rental Income and the start of Part 2 (Section A Summary Tax Payable, Section B Statement of Financial Position); pages 3-4, Section B continued; pages 5-11, Section C (Statement of Comprehensive Income) and Section D (Computation of Chargeable Income from Business, repeated for up to 3 income sources plus continuation sheets); pages 12-13, Schedule 1 (Capital Allowances, Parts I-IV); pages 13-14, Schedule 2 (income of other persons), Schedule 3 (current-year losses), Schedule 4 (prior-year losses); pages 14-15, Section E (Details of Share of Profit from Partnership Firms, a/b); pages 15-16, Section F (Employment Income, Employer 1 and Employer 2); page 16, Section G (Interest in Companies); page 17, Section H (Declaration); pages 17-18, filing-instructions notes (not applicant-supplied data); page 19, a disclaimer stating the PDF itself is "FOR GUIDANCE ONLY" and "SHOULD NOT BE SUBMITTED TO ZAMBIA REVENUE AUTHORITY" (i.e. the live, submittable return is filed through a separate system/process; this PDF is ZRA's own published reference copy of the form's field layout, the standard sourcing basis this registry uses for forms of this kind).

Scope

This schema models 4 of the form's own printed sections/schedules in full — Taxpayer Details, Part 1 Rental Income, Section B Balance Sheet, Section F Employment Income — plus Section G and Section H, and excludes the business/ self-employment income computation entirely (Section A, Section C, Section D, Schedules 1-4, Section E), per the issue's own scope guidance to follow this registry's narrow-scoping precedent (e.g. Latvia's own D3/D3¹/GD exclusions) rather than force-fit a 19-page, multi-schedule form into one v1.0.0 document. The excluded sections are a coherent, separable unit — a Zambian taxpayer with only rental and/or employment income (this schema's scope) never touches them — and are disclosed here as the natural follow-on companion-schema candidate for a future PATCH/minor, not silently dropped.

Within the sections this schema does cover, every printed formula/subtotal line (e.g. Section B's "Total Fixed Assets (a+b+c+d+e+f+g)", "Net Book Value ... (h-i)"; Section F's "TOTAL TAXABLE INCOME FROM EMPLOYMENT [1+2+3+4-5-6-7]", "Tax on employment income Before Tax Credit", "Net Tax from Employment [9-10]") is excluded from fields[], per this registry's standing closed decision to defer calculated/derived fields (GSP-0013 §7, "Calculated / derived fields — recommend deferring", founder-confirmed on GOV-302) — only the lines a taxpayer directly supplies are modelled. Each excluded line's own field description cites the formula it would have computed, so the gap is visible rather than silent.

Models 107 fields[] across 6 steps (Taxpayer Details; Part 1 Rental Income; Section B Statement of Financial Position; Section F Employment Income; Section G Interest in Companies; Section H Declaration). No edition axis is used (unlike, e.g., us/irs/individual-income-tax-return-1040's per-tax-year editions): this form's own "Charge Year" is a single blank the filer fills in on a single, undated generic template (matching this registry's existing kz/kgd/*/ua/dps/* tax-return precedent, which model the filing year as an ordinary data field rather than a schema edition).

Disclosed findings and interpretation choices

1. middleName is modelled required: false despite page 1's own blanket note, "All fields on page 1 are mandatory," since a substantial share of individual taxpayers have no middle name and the form provides no "N/A" convention to otherwise satisfy a hard requirement.
2. Sr No 3-6 (Postal Address, Physical Address, E-mail Address, Telephone/Cell Number) are modelled required: false, per that same table's own qualifying sub-heading, "Taxpayer Details (only fill in 3 to 6 if there has been any changes)" — a more specific, narrower rule than the page's blanket mandatory note, and the one this schema follows for these four items specifically.
3. priorReturnAcknowledgementReceiptNumber is a disclosed addition with no printed label on page 1 itself. Page 1 prints only "Original/Amended" tick boxes, "Reason for amendment", and "Attachments if any" — no visible box for an acknowledgement receipt number. Page 18's own filing instructions state "If you had submitted an original return earlier please enter the acknowledgement receipt number issued to you in the space provided at item 2 on the first page of the return," establishing that such a value belongs somewhere on page 1 for an amended return even though no printed label accompanies it there. Modelled requiredWhen isAmendedReturn rather than silently dropped.
4. attachmentsIfAny collapses the form's two blank numbered lines ("1." / "2.") into one free-text field, since neither line carries its own distinct label.
5. Employer 2's fields carry no eligibility gate (e.g. no fabricated hasSecondEmployer boolean): the form prints Employer 1 and Employer 2 as two structurally identical, unconditional blocks with no printed count or yes/no signal distinguishing "one employer" from "two employers" — the same disclosed no-printed-signal treatment this registry's et/ics/passport-application and this schema's own Tax-Agent fields (finding 6) use for their own analogous ungated optional fields. Both employer blocks are therefore bare-optional at the field level.
6. The Tax Agent block (taxAgentFullName/taxAgentSignature/ taxAgentCapacity) is bare-optional, since the form prints no checkbox distinguishing a self-filed return from an agent-prepared one.
7. Section G's second related-party slot (relatedParty2BusinessName/Tpin/SharesInterestControlled) is bare-optional even when hasRelatedPartyTransactions is true — the source prints exactly two blank table rows with no numbering or count field, so only the first slot is requiredWhen hasRelatedPartyTransactions equals true; a filer with only one related-party transaction leaves the second slot empty.
8. profitLossForYear (Section B, line 7.f) is the only balance-sheet money field modelled without a minimum: 0 constraint, since it is explicitly a profit-or-loss figure and may be negative; every other balance-sheet line is a plain asset/liability/reserve amount constrained to minimum: 0.
9. The Zambia Revenue Authority's own published copy of this form is watermarked "FOR GUIDANCE ONLY" and its final page states "THIS MANUAL RETURN IS MEANT FOR GUIDANCE ONLY AND THEREFORE IT SHOULD NOT BE SUBMITTED TO ZAMBIA REVENUE AUTHORITY." This is disclosed as a sourcing characteristic, not a defect: it is ZRA's own live, currently published reference copy of the return's field layout (the standard sourcing basis this registry uses), and the live submission channel (ZRA's e-filing portal or in-person office submission per page 18's own "Filing Requirements" note) is a separate process this schema does not model or claim to be.
10. Excluded as official-use-only fields, not applicant-supplied data: page 1's "FOR OFFICIAL USE ONLY" block (Officer's Name/Signature/Date Received, Receiving Office Date Stamp).

Conformance

3 valid mock scenarios — valid-rental-income-only (an individual with only Part 1 rental income and a signed declaration, no balance sheet, employment, or related-party data populated); valid-employment-and-balance-sheet (an individual with a full Section B balance sheet and two Section F employers populated, exercising every balance-sheet and both employer field blocks); and valid-amended-return-with-related-party (an amended return exercising isAmendedReturn's two requiredWhen fields and hasRelatedPartyTransactions's first related-party slot) — plus 10 mutation-control fixtures (one missing statically-required field from each of tpin, foreName, lastName, accountingPeriod, isAmendedReturn, hasRelatedPartyTransactions, taxpayerFullName, taxpayerDeclarationSignature — 8 fixtures; one missing-required fixture for a requiredWhen-gated field — amendmentReason — correctly triggered in its own scenario; and an unknown-field-rejected fixture) are committed under conformance/zm/zra/individual-income-tax-return/1.0.0/.

An ephemeral, from-scratch conformance checker (deriving required/ requiredWhen rules directly from this schema's own fields[], discarded after use, not committed) ran all 13 fixtures: all 3 valid scenarios at 0 errors, all 10 mutation controls each raising exactly 1 error, and confirmed every requiredWhen field reference resolves to a real field name (0 dangling references). Validated clean with node tools/validate.mjs and node tools/validate-ajv.mjs, individually and as part of the full registry run.