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Tax Filing / Assessment Process

vr.wm-act-052 · wm-act-052-tax-filing-assessment-process

Represent a governed tax filing and assessment case so agents can connect return preparation, validation, declaration, submission, authority determination, settlement references and dispute without treating any transport or workflow state as proof of legal finality or payment.

World Models Activities and processes ACT.TAX
Bundle → Layer → Finding → QuestionsClassifiersWhat it isWhy it existsDistinguishing featuresWhat robots and AI may and may not doMoral aspectsOwnersLinks to other meta-modelsIdentity and identifiersDirect propertiesRecognitionCapabilities and actionsHazards and failure modesStandards and interfacesContext of useSources

Bundle → Layer → Finding → Questions Filled

6 bundles · 12 layers · 24 findings · 72 questions

Case identity, tax scope, parties and authority Groups governed tax-case context for case identity, tax scope, parties and authority.

Case profile, taxpayer, representation and authority

Groups source-qualified tax-case context for case profile, taxpayer, representation and authority.

Filing and assessment case root identity, owner, status and lineage

Records filing and assessment case root identity, owner, status and lineage as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish filing and assessment case root identity, owner, status and lineage? identity
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by filing and assessment case root identity, owner, status and lineage, under which authority and limits? composition
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to filing and assessment case root identity, owner, status and lineage, and how is it corrected? privacy

Taxpayer, registration, account, representative, role and authority references

Records taxpayer, registration, account, representative, role and authority references as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish taxpayer, registration, account, representative, role and authority references? authority
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by taxpayer, registration, account, representative, role and authority references, under which authority and limits? evidence
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to taxpayer, registration, account, representative, role and authority references, and how is it corrected? lifecycle

Tax type, jurisdiction, period, obligation, form and version

Groups source-qualified tax-case context for tax type, jurisdiction, period, obligation, form and version.

Tax type, jurisdiction, administration, office and obligation reference

Records tax type, jurisdiction, administration, office and obligation reference as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish tax type, jurisdiction, administration, office and obligation reference? classification
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by tax type, jurisdiction, administration, office and obligation reference, under which authority and limits? ownership
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to tax type, jurisdiction, administration, office and obligation reference, and how is it corrected? quality

Tax period, due date, form, schedule, schema, business rule and law version

Records tax period, due date, form, schedule, schema, business rule and law version as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish tax period, due date, form, schedule, schema, business rule and law version? temporal
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by tax period, due date, form, schedule, schema, business rule and law version, under which authority and limits? measurement
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to tax period, due date, form, schedule, schema, business rule and law version, and how is it corrected? security
Source data, declaration, calculation and return composition Groups governed tax-case context for source data, declaration, calculation and return composition.

Books, transactions, source documents, ledgers and data cut

Groups source-qualified tax-case context for books, transactions, source documents, ledgers and data cut.

Source record, ledger, transaction, document and master-system lineage

Records source record, ledger, transaction, document and master-system lineage as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish source record, ledger, transaction, document and master-system lineage? provenance
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by source record, ledger, transaction, document and master-system lineage, under which authority and limits? exception
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to source record, ledger, transaction, document and master-system lineage, and how is it corrected? retention

Source period, extract, data cut, reconciliation, adjustment and evidence quality

Records source period, extract, data cut, reconciliation, adjustment and evidence quality as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish source period, extract, data cut, reconciliation, adjustment and evidence quality? quality
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by source period, extract, data cut, reconciliation, adjustment and evidence quality, under which authority and limits? provenance
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to source period, extract, data cut, reconciliation, adjustment and evidence quality, and how is it corrected? interoperability

Taxable events, bases, rates, reliefs, currency and computation

Groups source-qualified tax-case context for taxable events, bases, rates, reliefs, currency and computation.

Taxable event, category, place, time, base, rate, relief, credit and exemption

Records taxable event, category, place, time, base, rate, relief, credit and exemption as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish taxable event, category, place, time, base, rate, relief, credit and exemption? requirement
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by taxable event, category, place, time, base, rate, relief, credit and exemption, under which authority and limits? process
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to taxable event, category, place, time, base, rate, relief, credit and exemption, and how is it corrected? decision

Calculation expression, input, output, currency, rounding, total and reconciliation

Records calculation expression, input, output, currency, rounding, total and reconciliation as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish calculation expression, input, output, currency, rounding, total and reconciliation? measurement
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by calculation expression, input, output, currency, rounding, total and reconciliation, under which authority and limits? validation
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to calculation expression, input, output, currency, rounding, total and reconciliation, and how is it corrected? state
Validation, signature, submission and acknowledgement Groups governed tax-case context for validation, signature, submission and acknowledgement.

Structural, business, cross-field and eligibility validation

Groups source-qualified tax-case context for structural, business, cross-field and eligibility validation.

Schema, code list, datatype, cardinality and signature validation

Records schema, code list, datatype, cardinality and signature validation as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish schema, code list, datatype, cardinality and signature validation? validation
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by schema, code list, datatype, cardinality and signature validation, under which authority and limits? privacy
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to schema, code list, datatype, cardinality and signature validation, and how is it corrected? identity

Business rule, cross-field, eligibility, consistency, warning, error and correction

Records business rule, cross-field, eligibility, consistency, warning, error and correction as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish business rule, cross-field, eligibility, consistency, warning, error and correction? constraint
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by business rule, cross-field, eligibility, consistency, warning, error and correction, under which authority and limits? lifecycle
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to business rule, cross-field, eligibility, consistency, warning, error and correction, and how is it corrected? classification

Declaration, signature, transmission, receipt and acceptance

Groups source-qualified tax-case context for declaration, signature, transmission, receipt and acceptance.

Declaration, signer, capacity, consent, signature method and evidence

Records declaration, signer, capacity, consent, signature method and evidence as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish declaration, signer, capacity, consent, signature method and evidence? authority
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by declaration, signer, capacity, consent, signature method and evidence, under which authority and limits? quality
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to declaration, signer, capacity, consent, signature method and evidence, and how is it corrected? relationship

Submission, channel, message, postmark, receipt, acknowledgement, acceptance and rejection

Records submission, channel, message, postmark, receipt, acknowledgement, acceptance and rejection as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish submission, channel, message, postmark, receipt, acknowledgement, acceptance and rejection? event
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by submission, channel, message, postmark, receipt, acknowledgement, acceptance and rejection, under which authority and limits? security
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to submission, channel, message, postmark, receipt, acknowledgement, acceptance and rejection, and how is it corrected? authority
Assessment, adjustment, notice and liability Groups governed tax-case context for assessment, adjustment, notice and liability.

Self-assessment, authority determination, examination and adjustment

Groups source-qualified tax-case context for self-assessment, authority determination, examination and adjustment.

Self-assessed return position, amount, basis, uncertainty and reservation

Records self-assessed return position, amount, basis, uncertainty and reservation as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish self-assessed return position, amount, basis, uncertainty and reservation? decision
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by self-assessed return position, amount, basis, uncertainty and reservation, under which authority and limits? retention
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to self-assessed return position, amount, basis, uncertainty and reservation, and how is it corrected? requirement

Authority assessment, adjustment, reason, provision, calculation, difference and review

Records authority assessment, adjustment, reason, provision, calculation, difference and review as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish authority assessment, adjustment, reason, provision, calculation, difference and review? decision
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by authority assessment, adjustment, reason, provision, calculation, difference and review, under which authority and limits? interoperability
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to authority assessment, adjustment, reason, provision, calculation, difference and review, and how is it corrected? constraint

Notice, effective date, finality, rights and liability

Groups source-qualified tax-case context for notice, effective date, finality, rights and liability.

Assessment notice, issuer, recipient, method, service date, content and authenticity

Records assessment notice, issuer, recipient, method, service date, content and authenticity as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish assessment notice, issuer, recipient, method, service date, content and authenticity? evidence
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by assessment notice, issuer, recipient, method, service date, content and authenticity, under which authority and limits? decision
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to assessment notice, issuer, recipient, method, service date, content and authenticity, and how is it corrected? event

Liability component, principal, interest, penalty, currency, due date, finality and balance

Records liability component, principal, interest, penalty, currency, due date, finality and balance as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish liability component, principal, interest, penalty, currency, due date, finality and balance? state
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by liability component, principal, interest, penalty, currency, due date, finality and balance, under which authority and limits? state
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to liability component, principal, interest, penalty, currency, due date, finality and balance, and how is it corrected? temporal
Settlement, refund, penalty, interest and dispute Groups governed tax-case context for settlement, refund, penalty, interest and dispute.

Payment, allocation, refund, interest and penalty links

Groups source-qualified tax-case context for payment, allocation, refund, interest and penalty links.

Payment reference, allocation, amount, currency, value date, status and reversal

Records payment reference, allocation, amount, currency, value date, status and reversal as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish payment reference, allocation, amount, currency, value date, status and reversal? relationship
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by payment reference, allocation, amount, currency, value date, status and reversal, under which authority and limits? identity
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to payment reference, allocation, amount, currency, value date, status and reversal, and how is it corrected? composition

Refund, credit, offset, interest, penalty calculation, notice and status reference

Records refund, credit, offset, interest, penalty calculation, notice and status reference as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish refund, credit, offset, interest, penalty calculation, notice and status reference? relationship
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by refund, credit, offset, interest, penalty calculation, notice and status reference, under which authority and limits? classification
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to refund, credit, offset, interest, penalty calculation, notice and status reference, and how is it corrected? evidence

Objection, appeal, dispute, deadline, suspension and outcome

Groups source-qualified tax-case context for objection, appeal, dispute, deadline, suspension and outcome.

Disputed item, position, ground, evidence, representative and filing deadline

Records disputed item, position, ground, evidence, representative and filing deadline as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish disputed item, position, ground, evidence, representative and filing deadline? exception
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by disputed item, position, ground, evidence, representative and filing deadline, under which authority and limits? relationship
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to disputed item, position, ground, evidence, representative and filing deadline, and how is it corrected? ownership

Review, appeal, hearing, stay, outcome, remedy, finality and further rights

Records review, appeal, hearing, stay, outcome, remedy, finality and further rights as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish review, appeal, hearing, stay, outcome, remedy, finality and further rights? lifecycle
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by review, appeal, hearing, stay, outcome, remedy, finality and further rights, under which authority and limits? authority
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to review, appeal, hearing, stay, outcome, remedy, finality and further rights, and how is it corrected? measurement
Lifecycle, correction, governance, retention and interoperability Groups governed tax-case context for lifecycle, correction, governance, retention and interoperability.

Status, amendment, replacement, withdrawal and noncascade lineage

Groups source-qualified tax-case context for status, amendment, replacement, withdrawal and noncascade lineage.

Draft, filed, received, accepted, rejected, processed, assessed, closed and reopened

Records draft, filed, received, accepted, rejected, processed, assessed, closed and reopened as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish draft, filed, received, accepted, rejected, processed, assessed, closed and reopened? lifecycle
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by draft, filed, received, accepted, rejected, processed, assessed, closed and reopened, under which authority and limits? requirement
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to draft, filed, received, accepted, rejected, processed, assessed, closed and reopened, and how is it corrected? exception

Amend, correct, supersede, replace, withdraw, predecessor, successor, reason and effect

Records amend, correct, supersede, replace, withdraw, predecessor, successor, reason and effect as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish amend, correct, supersede, replace, withdraw, predecessor, successor, reason and effect? provenance
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by amend, correct, supersede, replace, withdraw, predecessor, successor, reason and effect, under which authority and limits? constraint
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to amend, correct, supersede, replace, withdraw, predecessor, successor, reason and effect, and how is it corrected? provenance

Access, retention, projection, round trip and agent controls

Groups source-qualified tax-case context for access, retention, projection, round trip and agent controls.

Purpose, access, confidentiality, redaction, disclosure, legal hold, retention and disposition

Records purpose, access, confidentiality, redaction, disclosure, legal hold, retention and disposition as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish purpose, access, confidentiality, redaction, disclosure, legal hold, retention and disposition? privacy
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by purpose, access, confidentiality, redaction, disclosure, legal hold, retention and disposition, under which authority and limits? event
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to purpose, access, confidentiality, redaction, disclosure, legal hold, retention and disposition, and how is it corrected? process

MeF, HMRC, XBRL, UBL, XML Signature, PROV projection, version, scope, loss and round trip

Records mef, hmrc, xbrl, ubl, xml signature, prov projection, version, scope, loss and round trip as source-qualified tax-case context while keeping taxpayer, obligation, law, payment, audit, dispute and authority records in their owning systems.

  1. Which stable identities, tax scope, source-qualified values and explicit unknowns establish mef, hmrc, xbrl, ubl, xml signature, prov projection, version, scope, loss and round trip? interoperability
  2. Who declares, submits, validates, determines, owns, reviews, disputes or is affected by mef, hmrc, xbrl, ubl, xml signature, prov projection, version, scope, loss and round trip, under which authority and limits? temporal
  3. Which source-effective, due, signed, submitted, received, accepted, assessed, paid, appealed, recorded, ingested and knowledge times apply to mef, hmrc, xbrl, ubl, xml signature, prov projection, version, scope, loss and round trip, and how is it corrected? validation

Classifiers Filled

Family
World Models
Category
Activities and processes
Entry kind
aggregate
Navigation path
NAV.ACT.TAX
Domain
ACT.TAX
Industry
Cross-industry
Tags
taxfilingassessmentprocessact.tax

What it is Filled

Owns one filing-and-assessment case identity for a defined taxpayer reference, tax type, jurisdiction and period; return composition and source lineage; calculation and validation results; declaration, submission and acknowledgement links; self-assessed and authority-determined positions; adjustments, notice and liability references; settlement, penalty and dispute links; and correction lineage. Taxpayer, registration, account, obligation, law, form, source document, ledger, evidence, payment, refund, penalty, audit, examination, dispute, collection, enforcement, adjudication, provenance, access audit and record masters remain external.

In scope

  • Case identity and tax scope; return, schedule and attachment composition; source lineage, calculations, validations, declaration, submission and acknowledgement
  • Self-assessment, authority assessment and adjustment context; notice and liability references; payment, refund, penalty and dispute links; correction, privacy, retention and loss-aware projections

Out of scope

  • Creating or changing taxpayer, tax account, obligation, law, form, source record, payment, refund, penalty, examination, dispute, collection, enforcement or court masters
  • Equating receipt with acceptance, acceptance with processing, self-assessment with authority assessment, payment with full satisfaction, or notice with finality
  • Providing tax advice, signing or filing without authority, moving money, deciding an assessment or appeal, or destructively handling tax evidence

Why it exists Filled

Represent a governed tax filing and assessment case so agents can connect return preparation, validation, declaration, submission, authority determination, settlement references and dispute without treating any transport or workflow state as proof of legal finality or payment.

Distinguishing features Filled

  • Covers one taxpayer, tax type, jurisdiction and period from return preparation to assessment and dispute.
  • Keeps transmission receipt, filing acceptance, self-assessment and authority assessment as separate states.
  • Differs from the tax account, which accumulates liabilities and payments across periods.
  • Differs from payment, refund and penalty records, which are linked but not owned.

What robots and AI may and may not do Filled

Must not

  • Give tax advice or choose a tax position on the taxpayer's behalf.
  • Sign a declaration or file a return.
  • Initiate tax payments or accept an assessment.
  • Waive or let lapse an appeal right.
  • Disclose taxpayer data beyond the permitted purpose.

Only with a human decision

  • Signing and submitting a return.
  • Accepting an assessment or launching an appeal.
  • Filing an amended return.

May

  • Assemble a draft return from source records with lineage.
  • Run calculation and validation rules and report errors.
  • Track deadlines, acknowledgements and authority correspondence.
  • Compare the filed position with the authority assessment and list differences.

Moral aspects Filled

  • Errors can create penalties, interest or loss of benefits for the taxpayer, often a private person.
  • Tax data is confidential by law in most jurisdictions.
  • Deadlines for appeals are strict, so silent delays can remove legal rights.

Who is affected

  • Taxpayers
  • Tax preparers and representatives
  • Tax authorities

Owners Filled

Steward

Dimension owner and tax-data mandate

Roles

Taxpayer or liable party
Own source facts, bounded declarations and decisions within legal capacity.
Authorized representative or preparer
Prepare, explain or transmit within explicit representation, signature and disclosure authority.
Tax administration case owner
Own administrative processing and attributable authority records within jurisdiction.
Assessment or examination officer
Own determination, adjustments, reasons, evidence use, notices and rights within authority.
Payment and refund steward
Own money-movement records and allocations in the authoritative financial system.
Appeals or dispute officer
Own independent review, procedural deadlines, outcomes and further-rights notices.
Tax technology and interoperability steward
Own form, schema, business-rule, signature and projection versions with conformance and loss evidence.
Privacy, security and records steward
Own protected views, disclosures, access logs, holds, retention and disposition.

Links to other meta-models Filled

references

  • Taxpayer, registration, tax account, obligation, law and form models - Resolve authoritative filing scope and legal basis without absorbing master identity or lifecycle.
  • Source document, transaction, ledger, evidence and provenance models - Trace return values, adjustments and claims to protected source records and transformations.
  • Payment, refund, interest, penalty and financial-account models - Bind authoritative money movement and allocation without owning settlement execution.
  • Audit, examination, dispute, appeal, collection, enforcement and adjudication models - Bind specialist authority processes, notices, rights and outcomes without absorbing their execution.

aligned

  • MeF, HMRC VAT API, XBRL 2.1, UBL 2.4, XML Signature 1.1 and PROV-O - Project version-pinned filing, reporting, source-document, signature and provenance views with jurisdiction, scope and loss declarations.

neighbor

  • Taxpayer, registration, tax account, obligation and law models - These masters retain authoritative identity and lifecycle. The case stores typed, versioned references and a bounded filing scope without rewriting them.
  • Return, schedule, attachment, declaration, submission and acknowledgement - Each record has independent identity, authority, status and time. A technical receipt is not a legal acceptance or assessment.
  • Audit, examination, assessment, collection, enforcement and adjudication - Specialist processes own selection, evidence gathering, decisions and enforcement. This aggregate records links, notices, amounts, reasons, deadlines and status intake.
  • Payment, refund, interest and penalty models - Authoritative financial systems own money movement and balances. The case stores typed allocation and status references without inferring universal satisfaction.
  • Dispute and appeal models - Specialist models own proceedings and outcomes. This aggregate retains the disputed items, grounds, evidence links, deadlines, stays and result references.
  • MeF, HMRC VAT API, XBRL, UBL, XML Signature and PROV - These are versioned jurisdictional or technical projections with different scopes. No mapping is assumed lossless or universally applicable.

parent

  • WM-POL-011

What else AI and robots need to interact with it Filled

Identity and identifiers required Filled

  • Authoritative tax-administration or master-system identifier for each case, return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or notice, qualified by administration and record kind.
  • Governed globally resolvable tax-record IRI.
  • Dimension UUID when neither preceding identifier exists.

Direct properties not applicable Not applicable

Not applicable

Institutional or informational subject: no invented physical properties.

Recognition optional Filled

  • A tax case names a taxpayer reference, a tax type, a jurisdiction, a period, a return and its submission and assessment state.
  • Often confused with the tax account, a payment, a tax audit case or a tax registration.

Capabilities and actions required Filled

  • Register tax case: Governed operation to register tax case without autonomous tax advice, filing, payment, authority decision or mutation of external masters.
  • Bind obligation, taxpayer and authority: Governed operation to bind obligation, taxpayer and authority without autonomous tax advice, filing, payment, authority decision or mutation of external masters.
  • Assemble and calculate return: Governed operation to assemble and calculate return without autonomous tax advice, filing, payment, authority decision or mutation of external masters.
  • Validate return: Governed operation to validate return without autonomous tax advice, filing, payment, authority decision or mutation of external masters.
  • Declare, sign and submit: Governed operation to declare, sign and submit without autonomous tax advice, filing, payment, authority decision or mutation of external masters.
  • Record acknowledgement and acceptance: Governed operation to record acknowledgement and acceptance without autonomous tax advice, filing, payment, authority decision or mutation of external masters.
  • Record assessment and adjustment: Governed operation to record assessment and adjustment without autonomous tax advice, filing, payment, authority decision or mutation of external masters.
  • Link settlement, refund and penalty: Governed operation to link settlement, refund and penalty without autonomous tax advice, filing, payment, authority decision or mutation of external masters.
  • Dispute, amend and supersede: Governed operation to dispute, amend and supersede without autonomous tax advice, filing, payment, authority decision or mutation of external masters.
  • Project, retain, disclose and audit: Governed operation to project, retain, disclose and audit without autonomous tax advice, filing, payment, authority decision or mutation of external masters.

Hazards and failure modes required Filled

  • Late or missing filing causing penalties.
  • Receipt taken as acceptance, hiding a rejected return.
  • Duplicate submission of the same return.
  • Unauthorized disclosure of taxpayer data.

Standards and interfaces required Filled

  • XBRL 2.1 for tax and financial reporting taxonomies.
  • OECD Standard Audit File for Tax (SAF-T).
  • IRS Modernized e-File (MeF) schemas.
  • HMRC Making Tax Digital VAT API.
  • W3C XML Signature for signed submissions.
  • ISO 4217 currency codes.

Context of use required Filled

  • Tax liability, filing, assessment, penalties, interest, dispute, finality, retention and disclosure depend on jurisdiction, tax type, period and facts.
  • IRS sources are United States profiles, HMRC sources are United Kingdom profiles, and the VAT Directive and GDPR are European Union profiles.
  • OECD guidance is not domestic law; forms, schemas, business rules, code lists, signature methods and administrative procedures must be versioned.

Sources Filled

  1. Tax Administration 2025 - Organisation for Economic Co-operation and Development
  2. Tax Administration 3.0: The Digital Transformation of Tax Administration - Organisation for Economic Co-operation and Development
  3. OECD International Compliance Assurance Programme - Organisation for Economic Co-operation and Development
  4. International VAT/GST Guidelines - Organisation for Economic Co-operation and Development
  5. Modernized e-File schemas and business rules - United States Internal Revenue Service
  6. Modernized e-File Guide for Software Developers and Transmitters - United States Internal Revenue Service
  7. Authorized IRS e-file Providers of Individual Income Tax Returns - United States Internal Revenue Service
  8. VAT (MTD) API - HM Revenue and Customs
  9. VAT Notice 700/22: Making Tax Digital for VAT - HM Revenue and Customs
  10. Council Directive 2006/112/EC on the common system of value added tax - European Union
  11. XBRL 2.1 - XBRL International
  12. Universal Business Language 2.4 - OASIS Open
  13. XML Signature Syntax and Processing Version 1.1 - World Wide Web Consortium
  14. PROV-O: The PROV Ontology - World Wide Web Consortium
  15. Regulation (EU) 2016/679 General Data Protection Regulation - European Union
  16. Date and Time on the Internet: Timestamps - Internet Engineering Task Force
  17. Forms and publications about your appeal rights - United States Internal Revenue Service

Open questions

  • Approve or reject registry relations to taxpayer, obligation, document, evidence, payment, audit, assessment, dispute and records models.
  • Create current jurisdiction and tax-type profiles for income, corporate, payroll, withholding, VAT or GST, property, customs and other taxes.
  • Test release-pinned MeF, HMRC VAT API, XBRL, UBL, XML Signature and PROV mappings with conformance, round-trip and information-loss evidence.
  • Validate legal-effective text, forms, filing seasons, code lists, signature rules, authority procedures, deadlines, retention and disclosure for each deployment.
  • Obtain supplemental independent external review and resolve any material challenge before canonical promotion.
  • Claude and Grok each timed out on one bounded attempt; no independent external result was admitted.
  • No relation-ledger edge is registered for WM-ACT-052, so links to taxpayer, obligation, document, evidence, payment, audit, assessment, dispute and records models remain candidate boundary notes.
  • Income, corporate, payroll, withholding, consumption, property, customs and other taxes require jurisdiction and tax-type profiles.
  • OECD sources are comparative or advisory; IRS and HMRC are jurisdiction-specific; XBRL, UBL and XML Signature require implementation-profile and conformance validation.

Machine files

Card as JSON Specification AGENTS.md Source Card backlog vercy.card/1

Provenance

world-models research · reviewable-draft

Built from: models/wm-act-052-tax-filing-assessment-process/spec.yaml, ver-cy/world-models/card-supplements/wm-act-052-tax-filing-assessment-process.json