{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://publicschema.org/tax/TaxRegistration.schema.json",
  "title": "TaxRegistration",
  "description": "A tax authority's recognition that a person or organization is registered for a tax, or group of taxes, in its jurisdiction. A subject registered for several taxes can hold one registration for each. Neither the registration nor the tax identifier it issues shows by itself that tax is owed, that returns are due, that the subject is resident there, or that it complies.",
  "type": "object",
  "properties": {
    "registered_subject": {
      "type": "string",
      "format": "uri",
      "description": "The URI of the person, organization, asset or other thing that the registration recognizes. On an authorization it is the holder of the permission, and an installation, asset or site the permission covers is the authorized object. An asset registration, such as a vehicle registration, recognizes the asset; its keeper is recorded as an asset party role."
    },
    "registration_authority": {
      "oneOf": [
        {
          "$ref": "https://publicschema.org/Organization.schema.json"
        },
        {
          "type": "string",
          "description": "URI or identifier reference"
        }
      ],
      "description": "The organization that confers the recognition."
    },
    "registration_jurisdiction": {
      "oneOf": [
        {
          "$ref": "https://publicschema.org/Location.schema.json"
        },
        {
          "type": "string",
          "description": "URI or identifier reference"
        }
      ],
      "description": "The area within which the recognition applies."
    },
    "registration_purpose": {
      "type": "string",
      "description": "The administrative purpose or category of the recognition, stated as text. It does not imply eligibility for a benefit."
    },
    "valid_from": {
      "type": "string",
      "format": "date",
      "description": "The first calendar day on which the registration, permission, certification or other stated fact applies, as its source states it, when known. A later suspension, withdrawal or correction is recorded separately and does not overwrite this date."
    },
    "valid_to": {
      "type": "string",
      "format": "date",
      "description": "The last calendar day on which the registration, permission, certification or other stated fact applies, as its source states it. A later suspension, withdrawal or correction is recorded separately and does not overwrite this date. If absent, the end is unknown, not unlimited."
    },
    "evidence_assertions": {
      "type": "array",
      "items": {
        "oneOf": [
          {
            "$ref": "https://publicschema.org/EvidenceAssertion.schema.json"
          },
          {
            "type": "string",
            "description": "URI or identifier reference"
          }
        ],
        "description": "Statements identifying sources that support or contradict this statement."
      }
    },
    "tax_type": {
      "$ref": "https://publicschema.org/CodedValue.schema.json",
      "description": "The tax, or group of taxes, that the registration covers, such as value added tax or personal income tax, taken from a named classification."
    }
  }
}