tax:Tax Registration

https://publicschema.org/tax/TaxRegistration

draft

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.

JSON-LD JSON Schema CSV Definition (Excel) Template (Excel)

Supertypes

Registration

Properties

Property Type Definition
Registered subject from Registration uri
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 from Registration concept:Organization includes PublicOrganization, EducationProvider, ProducerOrganization The organization that confers the recognition.
Registration jurisdiction from Registration concept:Location The area within which the recognition applies.
Registration purpose from Registration string
The administrative purpose or category of the recognition, stated as text. It does not imply eligibility for a benefit.
Valid from from Registration date
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 from Registration date
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 from Registration concept:EvidenceAssertion Statements identifying sources that support or contradict this statement.
Tax type concept:CodedValue
The tax, or group of taxes, that the registration covers, such as value added tax or personal income tax, taken from a named classification.

Evidence

Standard Equivalent Match
TADAT Field Guide 2019 POA 1: Integrity of the Registered Taxpayer Base related
TADAT Field Guide (2019), indicators P1-1 and P1-2, assess the accuracy and coverage of the taxpayer register that these records make up.
Council Directive 2006/112/EC VAT identification related
Council Directive 2006/112/EC, Articles 213 to 215, requires registration for one tax, value added tax, with its own identification number.

Referenced by this concept

See full reference catalogue