# Vercy AI instruction - YAML 1.2 (JSON-compatible) { "vercy": "1.0-draft", "publication": { "status": "published", "adjudicationStatus": "reviewable-draft", "publishableCanonical": false, "generatedAt": "2026-09-06T10:39:20Z", "synthesisSha256": "dab88d44ebffa51ef74658a14546c2aeffb21fb8c0a179ce620f45cf9671995d", "providerMode": "single-provider-waiver", "providers": [ "Codex" ], "waivedProviders": [ "Claude", "Grok" ] }, "metaModel": { "id": "WM-ACT-052", "registryId": "vr.wm-act-052", "name": "Tax Filing / Assessment Process", "version": "0.3.0-research.1", "previousVersions": [], "entryKind": "aggregate", "family": "World Models", "category": "Activities and processes", "industry": [ "Cross-industry" ], "domain": [ "ACT.TAX" ], "tags": [ "tax", "filing", "assessment", "process", "act.tax" ], "status": "published" }, "canonicalUrl": "https://ver.cy/models/wm-act-052-tax-filing-assessment-process/", "sourceUrl": "https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/publications/wm-act-052-tax-filing-assessment-process", "model": { "registry_id": "vr.wm-act-052", "model_id": "WM-ACT-052", "name": "Tax Filing / Assessment Process", "entry_kind": "aggregate", "purpose": "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.", "scope_statement": "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" ], "boundary_notes": [ { "neighbor": "Taxpayer, registration, tax account, obligation and law models", "distinction": "These masters retain authoritative identity and lifecycle. The case stores typed, versioned references and a bounded filing scope without rewriting them.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-010" ] }, { "neighbor": "Return, schedule, attachment, declaration, submission and acknowledgement", "distinction": "Each record has independent identity, authority, status and time. A technical receipt is not a legal acceptance or assessment.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009" ] }, { "neighbor": "Audit, examination, assessment, collection, enforcement and adjudication", "distinction": "Specialist processes own selection, evidence gathering, decisions and enforcement. This aggregate records links, notices, amounts, reasons, deadlines and status intake.", "source_refs": [ "SRC-001", "SRC-003", "SRC-017" ] }, { "neighbor": "Payment, refund, interest and penalty models", "distinction": "Authoritative financial systems own money movement and balances. The case stores typed allocation and status references without inferring universal satisfaction.", "source_refs": [ "SRC-007", "SRC-008", "SRC-017" ] }, { "neighbor": "Dispute and appeal models", "distinction": "Specialist models own proceedings and outcomes. This aggregate retains the disputed items, grounds, evidence links, deadlines, stays and result references.", "source_refs": [ "SRC-010", "SRC-017" ] }, { "neighbor": "MeF, HMRC VAT API, XBRL, UBL, XML Signature and PROV", "distinction": "These are versioned jurisdictional or technical projections with different scopes. No mapping is assumed lossless or universally applicable.", "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-012", "SRC-013", "SRC-014" ] } ] }, "sources": [ { "id": "SRC-001", "title": "Tax Administration 2025", "organization": "Organisation for Economic Co-operation and Development", "url": "https://www.oecd.org/en/publications/tax-administration-2025_cc015ce8-en.html", "version_or_date": "Published 17 November 2025; DOI 10.1787/cc015ce8-en", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Comparative tax-administration context for electronic filing, taxpayer services, collection, disputes and digital transformation across 58 jurisdictions." }, { "id": "SRC-002", "title": "Tax Administration 3.0: The Digital Transformation of Tax Administration", "organization": "Organisation for Economic Co-operation and Development", "url": "https://www.oecd.org/en/publications/tax-administration-3-0_ca274cc5-en.html", "version_or_date": "Published 8 December 2020; DOI 10.1787/ca274cc5-en", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Frames tax administration embedded in natural systems, event-driven data exchange, identity, assurance and trustworthy digital processes." }, { "id": "SRC-003", "title": "OECD International Compliance Assurance Programme", "organization": "Organisation for Economic Co-operation and Development", "url": "https://www.oecd.org/en/about/programmes/icap.html", "version_or_date": "ICAP Handbook 2021; programme page current at access", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Provides a bounded cooperative-assurance profile with selection, risk assessment, documentation, outcomes and follow-up; it is not a universal filing or assessment process." }, { "id": "SRC-004", "title": "International VAT/GST Guidelines", "organization": "Organisation for Economic Co-operation and Development", "url": "https://www.oecd.org/en/publications/international-vat-gst-guidelines_9789264271401-en.html", "version_or_date": "12 April 2017; DOI 10.1787/9789264271401-en", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Provides internationally agreed VAT/GST principles for cross-border trade while leaving domestic legal implementation jurisdiction-specific." }, { "id": "SRC-005", "title": "Modernized e-File schemas and business rules", "organization": "United States Internal Revenue Service", "url": "https://www.irs.gov/e-file-providers/modernized-e-file-mef-schemas-and-business-rules", "version_or_date": "Current filing-season resources at access", "source_type": "schema", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Publishes tax-year and processing-year schemas and business rules, supporting explicit version binding and separation of schema validation from business-rule validation." }, { "id": "SRC-006", "title": "Modernized e-File Guide for Software Developers and Transmitters", "organization": "United States Internal Revenue Service", "url": "https://www.irs.gov/pub/irs-pdf/p4164.pdf", "version_or_date": "Publication 4164, Processing Year 2026, Rev. 12-2025", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Defines MeF transmission, submission, acknowledgement, reject and acceptance concepts for a United States e-file implementation profile." }, { "id": "SRC-007", "title": "Authorized IRS e-file Providers of Individual Income Tax Returns", "organization": "United States Internal Revenue Service", "url": "https://www.irs.gov/pub/irs-pdf/p1345.pdf", "version_or_date": "Publication 1345, Rev. 12-2025", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Covers taxpayer information handling, identity verification, signatures, transmission, electronic postmarks, acknowledgements, resubmission, record keeping, payments and refunds for a United States individual-return profile." }, { "id": "SRC-008", "title": "VAT (MTD) API", "organization": "HM Revenue and Customs", "url": "https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0", "version_or_date": "Version 1.0 beta; last updated 5 August 2026", "source_type": "first-party-doc", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Exposes obligation retrieval, VAT return submission and retrieval, and liability, payment and penalty retrieval for a United Kingdom implementation profile." }, { "id": "SRC-009", "title": "VAT Notice 700/22: Making Tax Digital for VAT", "organization": "HM Revenue and Customs", "url": "https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat/vat-notice-70022-making-tax-digital-for-vat", "version_or_date": "Updated 1 April 2022", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Defines a United Kingdom profile for digital records, compatible software, digital links, declaration, submission and receipt confirmation." }, { "id": "SRC-010", "title": "Council Directive 2006/112/EC on the common system of value added tax", "organization": "European Union", "url": "https://eur-lex.europa.eu/eli/dir/2006/112/oj", "version_or_date": "28 November 2006; consolidated implementation must be checked by jurisdiction", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Provides an European Union legal VAT frame; transposition, amendments, national procedure and effective text must be resolved separately." }, { "id": "SRC-011", "title": "XBRL 2.1", "organization": "XBRL International", "url": "https://specifications.xbrl.org/work-product-index-group-base-spec-base-spec.html", "version_or_date": "Recommendation 20 February 2013; conformance suite 16 July 2025", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Defines instance, taxonomy, concept, context, unit and fact structures for version-pinned reporting projections." }, { "id": "SRC-012", "title": "Universal Business Language 2.4", "organization": "OASIS Open", "url": "https://docs.oasis-open.org/ubl/os-UBL-2.4/UBL-2.4.html", "version_or_date": "OASIS Standard, 20 June 2024", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Defines document models, schemas and validation artifacts relevant to source commercial documents and taxation projections." }, { "id": "SRC-013", "title": "XML Signature Syntax and Processing Version 1.1", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/xmldsig-core1/", "version_or_date": "W3C Recommendation, 11 April 2013", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Provides XML signature, reference, transform, digest and validation semantics where an adopted filing profile uses XML signatures." }, { "id": "SRC-014", "title": "PROV-O: The PROV Ontology", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/prov-o/", "version_or_date": "W3C Recommendation, 30 April 2013", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Provides entity, activity, agent, attribution, delegation, derivation, revision, generation and invalidation semantics for return and assessment lineage." }, { "id": "SRC-015", "title": "Regulation (EU) 2016/679 General Data Protection Regulation", "organization": "European Union", "url": "https://eur-lex.europa.eu/eli/reg/2016/679/oj", "version_or_date": "27 April 2016; applicable from 25 May 2018", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Provides a European Union privacy and accountability profile for personal tax data, access, minimization, security and rights." }, { "id": "SRC-016", "title": "Date and Time on the Internet: Timestamps", "organization": "Internet Engineering Task Force", "url": "https://www.rfc-editor.org/info/rfc3339/", "version_or_date": "RFC 3339, July 2002", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Provides interoperable timestamps with seconds and explicit UTC relationship for filing, acknowledgement, assessment, payment and knowledge times." }, { "id": "SRC-017", "title": "Forms and publications about your appeal rights", "organization": "United States Internal Revenue Service", "url": "https://www.irs.gov/appeals/forms-and-publications-about-your-appeal-rights", "version_or_date": "Current at access; linked Publication 5 Rev. 4-2021", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T11:00:00Z", "relevance": "Provides a United States profile for examination disputes, administrative appeals, refund claims and collection appeals without generalizing its deadlines or procedures." } ], "structure": { "bundles": [ { "id": "case-identity-tax-scope-parties-and-authority", "name": "Case identity, tax scope, parties and authority", "description": "Groups governed tax-case context for case identity, tax scope, parties and authority.", "rationale": "A filing and assessment case requires stable identity and a versioned legal and administrative scope without absorbing taxpayer, account, obligation or law masters.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-014" ], "layers": [ { "id": "case-profile-taxpayer-representation-and-authority", "name": "Case profile, taxpayer, representation and authority", "description": "Groups source-qualified tax-case context for case profile, taxpayer, representation and authority.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-007", "SRC-008", "SRC-014" ], "findings": [ { "id": "filing-assessment-case-root-identity-owner-status-and-lineage", "name": "Filing and assessment case root identity, owner, status and lineage", "description": "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-007", "SRC-008", "SRC-014" ], "questions": [ { "id": "filing-assessment-case-root-identity-owner-status-and-lineage-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish filing and assessment case root identity, owner, status and lineage?", "kind": "identity", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "filing-assessment-case-root-identity-owner-status-and-lineage-q02", "text": "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?", "kind": "composition", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "filing-assessment-case-root-identity-owner-status-and-lineage-q03", "text": "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?", "kind": "privacy", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "filing-assessment-case-root-identity-owner-status-and-lineage-data", "name": "Filing and assessment case root identity, owner, status and lineage data", "description": "Typed data for filing and assessment case root identity, owner, status and lineage with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-007", "SRC-008", "SRC-014" ] } ], "artifacts": [ { "id": "filing-assessment-case-root-identity-owner-status-and-lineage-record", "name": "Filing and assessment case root identity, owner, status and lineage record", "description": "Immutable or successor-versioned tax-case evidence for filing and assessment case root identity, owner, status and lineage.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for filing-assessment-case-root-identity-owner-status-and-lineage; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-007", "SRC-008", "SRC-014" ] } ], "inline_only_rationale": null }, { "id": "taxpayer-registration-account-representative-role-and-authority-references", "name": "Taxpayer, registration, account, representative, role and authority references", "description": "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-007", "SRC-008", "SRC-014" ], "questions": [ { "id": "taxpayer-registration-account-representative-role-and-authority-references-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish taxpayer, registration, account, representative, role and authority references?", "kind": "authority", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "taxpayer-registration-account-representative-role-and-authority-references-q02", "text": "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?", "kind": "evidence", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "taxpayer-registration-account-representative-role-and-authority-references-q03", "text": "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?", "kind": "lifecycle", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "taxpayer-registration-account-representative-role-and-authority-references-data", "name": "Taxpayer, registration, account, representative, role and authority references data", "description": "Typed data for taxpayer, registration, account, representative, role and authority references with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-007", "SRC-008", "SRC-014" ] } ], "artifacts": [ { "id": "taxpayer-registration-account-representative-role-and-authority-references-record", "name": "Taxpayer, registration, account, representative, role and authority references record", "description": "Immutable or successor-versioned tax-case evidence for taxpayer, registration, account, representative, role and authority references.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for taxpayer-registration-account-representative-role-and-authority-references; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-007", "SRC-008", "SRC-014" ] } ], "inline_only_rationale": null } ] }, { "id": "tax-type-jurisdiction-period-obligation-form-and-version", "name": "Tax type, jurisdiction, period, obligation, form and version", "description": "Groups source-qualified tax-case context for tax type, jurisdiction, period, obligation, form and version.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010" ], "findings": [ { "id": "tax-type-jurisdiction-administration-office-and-obligation-reference", "name": "Tax type, jurisdiction, administration, office and obligation reference", "description": "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.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010" ], "questions": [ { "id": "tax-type-jurisdiction-administration-office-and-obligation-reference-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish tax type, jurisdiction, administration, office and obligation reference?", "kind": "classification", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "tax-type-jurisdiction-administration-office-and-obligation-reference-q02", "text": "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?", "kind": "ownership", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "tax-type-jurisdiction-administration-office-and-obligation-reference-q03", "text": "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?", "kind": "quality", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "tax-type-jurisdiction-administration-office-and-obligation-reference-data", "name": "Tax type, jurisdiction, administration, office and obligation reference data", "description": "Typed data for tax type, jurisdiction, administration, office and obligation reference with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010" ] } ], "artifacts": [ { "id": "tax-type-jurisdiction-administration-office-and-obligation-reference-record", "name": "Tax type, jurisdiction, administration, office and obligation reference record", "description": "Immutable or successor-versioned tax-case evidence for tax type, jurisdiction, administration, office and obligation reference.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for tax-type-jurisdiction-administration-office-and-obligation-reference; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010" ] } ], "inline_only_rationale": null }, { "id": "tax-period-due-date-form-schedule-schema-business-rule-and-law-version", "name": "Tax period, due date, form, schedule, schema, business rule and law version", "description": "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.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010" ], "questions": [ { "id": "tax-period-due-date-form-schedule-schema-business-rule-and-law-version-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish tax period, due date, form, schedule, schema, business rule and law version?", "kind": "temporal", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "tax-period-due-date-form-schedule-schema-business-rule-and-law-version-q02", "text": "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?", "kind": "measurement", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "tax-period-due-date-form-schedule-schema-business-rule-and-law-version-q03", "text": "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?", "kind": "security", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "tax-period-due-date-form-schedule-schema-business-rule-and-law-version-data", "name": "Tax period, due date, form, schedule, schema, business rule and law version data", "description": "Typed data for tax period, due date, form, schedule, schema, business rule and law version with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010" ] } ], "artifacts": [ { "id": "tax-period-due-date-form-schedule-schema-business-rule-and-law-version-record", "name": "Tax period, due date, form, schedule, schema, business rule and law version record", "description": "Immutable or successor-versioned tax-case evidence for tax period, due date, form, schedule, schema, business rule and law version.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for tax-period-due-date-form-schedule-schema-business-rule-and-law-version; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-008", "SRC-010" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "source-data-declaration-calculation-and-return-composition", "name": "Source data, declaration, calculation and return composition", "description": "Groups governed tax-case context for source data, declaration, calculation and return composition.", "rationale": "Return values must retain traceability to source records, versioned calculation rules and a bounded declaration.", "source_refs": [ "SRC-004", "SRC-005", "SRC-007", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-014" ], "layers": [ { "id": "books-transactions-source-documents-ledgers-and-data-cut", "name": "Books, transactions, source documents, ledgers and data cut", "description": "Groups source-qualified tax-case context for books, transactions, source documents, ledgers and data cut.", "source_refs": [ "SRC-004", "SRC-007", "SRC-009", "SRC-012", "SRC-014" ], "findings": [ { "id": "source-record-ledger-transaction-document-and-master-system-lineage", "name": "Source record, ledger, transaction, document and master-system lineage", "description": "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.", "source_refs": [ "SRC-004", "SRC-007", "SRC-009", "SRC-012", "SRC-014" ], "questions": [ { "id": "source-record-ledger-transaction-document-and-master-system-lineage-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish source record, ledger, transaction, document and master-system lineage?", "kind": "provenance", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "source-record-ledger-transaction-document-and-master-system-lineage-q02", "text": "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?", "kind": "exception", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "source-record-ledger-transaction-document-and-master-system-lineage-q03", "text": "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?", "kind": "retention", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "source-record-ledger-transaction-document-and-master-system-lineage-data", "name": "Source record, ledger, transaction, document and master-system lineage data", "description": "Typed data for source record, ledger, transaction, document and master-system lineage with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-007", "SRC-009", "SRC-012", "SRC-014" ] } ], "artifacts": [ { "id": "source-record-ledger-transaction-document-and-master-system-lineage-record", "name": "Source record, ledger, transaction, document and master-system lineage record", "description": "Immutable or successor-versioned tax-case evidence for source record, ledger, transaction, document and master-system lineage.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for source-record-ledger-transaction-document-and-master-system-lineage; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-004", "SRC-007", "SRC-009", "SRC-012", "SRC-014" ] } ], "inline_only_rationale": null }, { "id": "source-period-extract-data-cut-reconciliation-adjustment-and-evidence-quality", "name": "Source period, extract, data cut, reconciliation, adjustment and evidence quality", "description": "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.", "source_refs": [ "SRC-004", "SRC-007", "SRC-009", "SRC-012", "SRC-014" ], "questions": [ { "id": "source-period-extract-data-cut-reconciliation-adjustment-and-evidence-quality-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish source period, extract, data cut, reconciliation, adjustment and evidence quality?", "kind": "quality", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "source-period-extract-data-cut-reconciliation-adjustment-and-evidence-quality-q02", "text": "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?", "kind": "provenance", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "source-period-extract-data-cut-reconciliation-adjustment-and-evidence-quality-q03", "text": "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?", "kind": "interoperability", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "source-period-extract-data-cut-reconciliation-adjustment-and-evidence-quality-data", "name": "Source period, extract, data cut, reconciliation, adjustment and evidence quality data", "description": "Typed data for source period, extract, data cut, reconciliation, adjustment and evidence quality with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-007", "SRC-009", "SRC-012", "SRC-014" ] } ], "artifacts": [ { "id": "source-period-extract-data-cut-reconciliation-adjustment-and-evidence-quality-record", "name": "Source period, extract, data cut, reconciliation, adjustment and evidence quality record", "description": "Immutable or successor-versioned tax-case evidence for source period, extract, data cut, reconciliation, adjustment and evidence quality.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for source-period-extract-data-cut-reconciliation-adjustment-and-evidence-quality; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-004", "SRC-007", "SRC-009", "SRC-012", "SRC-014" ] } ], "inline_only_rationale": null } ] }, { "id": "taxable-events-bases-rates-reliefs-currency-and-computation", "name": "Taxable events, bases, rates, reliefs, currency and computation", "description": "Groups source-qualified tax-case context for taxable events, bases, rates, reliefs, currency and computation.", "source_refs": [ "SRC-004", "SRC-005", "SRC-009", "SRC-010", "SRC-011", "SRC-012" ], "findings": [ { "id": "taxable-event-category-place-time-base-rate-relief-credit-and-exemption", "name": "Taxable event, category, place, time, base, rate, relief, credit and exemption", "description": "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.", "source_refs": [ "SRC-004", "SRC-005", "SRC-009", "SRC-010", "SRC-011", "SRC-012" ], "questions": [ { "id": "taxable-event-category-place-time-base-rate-relief-credit-and-exemption-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish taxable event, category, place, time, base, rate, relief, credit and exemption?", "kind": "requirement", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "taxable-event-category-place-time-base-rate-relief-credit-and-exemption-q02", "text": "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?", "kind": "process", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "taxable-event-category-place-time-base-rate-relief-credit-and-exemption-q03", "text": "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?", "kind": "decision", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "taxable-event-category-place-time-base-rate-relief-credit-and-exemption-data", "name": "Taxable event, category, place, time, base, rate, relief, credit and exemption data", "description": "Typed data for taxable event, category, place, time, base, rate, relief, credit and exemption with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-005", "SRC-009", "SRC-010", "SRC-011", "SRC-012" ] } ], "artifacts": [ { "id": "taxable-event-category-place-time-base-rate-relief-credit-and-exemption-record", "name": "Taxable event, category, place, time, base, rate, relief, credit and exemption record", "description": "Immutable or successor-versioned tax-case evidence for taxable event, category, place, time, base, rate, relief, credit and exemption.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for taxable-event-category-place-time-base-rate-relief-credit-and-exemption; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-004", "SRC-005", "SRC-009", "SRC-010", "SRC-011", "SRC-012" ] } ], "inline_only_rationale": null }, { "id": "calculation-expression-input-output-currency-rounding-total-and-reconciliation", "name": "Calculation expression, input, output, currency, rounding, total and reconciliation", "description": "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.", "source_refs": [ "SRC-004", "SRC-005", "SRC-009", "SRC-010", "SRC-011", "SRC-012" ], "questions": [ { "id": "calculation-expression-input-output-currency-rounding-total-and-reconciliation-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish calculation expression, input, output, currency, rounding, total and reconciliation?", "kind": "measurement", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "calculation-expression-input-output-currency-rounding-total-and-reconciliation-q02", "text": "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?", "kind": "validation", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "calculation-expression-input-output-currency-rounding-total-and-reconciliation-q03", "text": "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?", "kind": "state", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "calculation-expression-input-output-currency-rounding-total-and-reconciliation-data", "name": "Calculation expression, input, output, currency, rounding, total and reconciliation data", "description": "Typed data for calculation expression, input, output, currency, rounding, total and reconciliation with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-005", "SRC-009", "SRC-010", "SRC-011", "SRC-012" ] } ], "artifacts": [ { "id": "calculation-expression-input-output-currency-rounding-total-and-reconciliation-record", "name": "Calculation expression, input, output, currency, rounding, total and reconciliation record", "description": "Immutable or successor-versioned tax-case evidence for calculation expression, input, output, currency, rounding, total and reconciliation.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for calculation-expression-input-output-currency-rounding-total-and-reconciliation; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-004", "SRC-005", "SRC-009", "SRC-010", "SRC-011", "SRC-012" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "validation-signature-submission-and-acknowledgement", "name": "Validation, signature, submission and acknowledgement", "description": "Groups governed tax-case context for validation, signature, submission and acknowledgement.", "rationale": "Technical validation, declaration, transmission, receipt and legal acceptance are independent outcomes with separate evidence.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-011", "SRC-012", "SRC-013", "SRC-016" ], "layers": [ { "id": "structural-business-cross-field-and-eligibility-validation", "name": "Structural, business, cross-field and eligibility validation", "description": "Groups source-qualified tax-case context for structural, business, cross-field and eligibility validation.", "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012" ], "findings": [ { "id": "schema-code-list-datatype-cardinality-and-signature-validation", "name": "Schema, code list, datatype, cardinality and signature validation", "description": "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.", "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012" ], "questions": [ { "id": "schema-code-list-datatype-cardinality-and-signature-validation-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish schema, code list, datatype, cardinality and signature validation?", "kind": "validation", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "schema-code-list-datatype-cardinality-and-signature-validation-q02", "text": "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?", "kind": "privacy", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "schema-code-list-datatype-cardinality-and-signature-validation-q03", "text": "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?", "kind": "identity", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "schema-code-list-datatype-cardinality-and-signature-validation-data", "name": "Schema, code list, datatype, cardinality and signature validation data", "description": "Typed data for schema, code list, datatype, cardinality and signature validation with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012" ] } ], "artifacts": [ { "id": "schema-code-list-datatype-cardinality-and-signature-validation-record", "name": "Schema, code list, datatype, cardinality and signature validation record", "description": "Immutable or successor-versioned tax-case evidence for schema, code list, datatype, cardinality and signature validation.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for schema-code-list-datatype-cardinality-and-signature-validation; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012" ] } ], "inline_only_rationale": null }, { "id": "business-rule-cross-field-eligibility-consistency-warning-error-and-correction", "name": "Business rule, cross-field, eligibility, consistency, warning, error and correction", "description": "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.", "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012" ], "questions": [ { "id": "business-rule-cross-field-eligibility-consistency-warning-error-and-correction-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish business rule, cross-field, eligibility, consistency, warning, error and correction?", "kind": "constraint", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "business-rule-cross-field-eligibility-consistency-warning-error-and-correction-q02", "text": "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?", "kind": "lifecycle", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "business-rule-cross-field-eligibility-consistency-warning-error-and-correction-q03", "text": "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?", "kind": "classification", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "business-rule-cross-field-eligibility-consistency-warning-error-and-correction-data", "name": "Business rule, cross-field, eligibility, consistency, warning, error and correction data", "description": "Typed data for business rule, cross-field, eligibility, consistency, warning, error and correction with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012" ] } ], "artifacts": [ { "id": "business-rule-cross-field-eligibility-consistency-warning-error-and-correction-record", "name": "Business rule, cross-field, eligibility, consistency, warning, error and correction record", "description": "Immutable or successor-versioned tax-case evidence for business rule, cross-field, eligibility, consistency, warning, error and correction.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for business-rule-cross-field-eligibility-consistency-warning-error-and-correction; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012" ] } ], "inline_only_rationale": null } ] }, { "id": "declaration-signature-transmission-receipt-and-acceptance", "name": "Declaration, signature, transmission, receipt and acceptance", "description": "Groups source-qualified tax-case context for declaration, signature, transmission, receipt and acceptance.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-013", "SRC-016" ], "findings": [ { "id": "declaration-signer-capacity-consent-signature-method-and-evidence", "name": "Declaration, signer, capacity, consent, signature method and evidence", "description": "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.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-013", "SRC-016" ], "questions": [ { "id": "declaration-signer-capacity-consent-signature-method-and-evidence-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish declaration, signer, capacity, consent, signature method and evidence?", "kind": "authority", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "declaration-signer-capacity-consent-signature-method-and-evidence-q02", "text": "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?", "kind": "quality", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "declaration-signer-capacity-consent-signature-method-and-evidence-q03", "text": "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?", "kind": "relationship", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "declaration-signer-capacity-consent-signature-method-and-evidence-data", "name": "Declaration, signer, capacity, consent, signature method and evidence data", "description": "Typed data for declaration, signer, capacity, consent, signature method and evidence with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-013", "SRC-016" ] } ], "artifacts": [ { "id": "declaration-signer-capacity-consent-signature-method-and-evidence-record", "name": "Declaration, signer, capacity, consent, signature method and evidence record", "description": "Immutable or successor-versioned tax-case evidence for declaration, signer, capacity, consent, signature method and evidence.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for declaration-signer-capacity-consent-signature-method-and-evidence; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-013", "SRC-016" ] } ], "inline_only_rationale": null }, { "id": "submission-channel-message-postmark-receipt-acknowledgement-acceptance-and-rejection", "name": "Submission, channel, message, postmark, receipt, acknowledgement, acceptance and rejection", "description": "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.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-013", "SRC-016" ], "questions": [ { "id": "submission-channel-message-postmark-receipt-acknowledgement-acceptance-and-rejection-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish submission, channel, message, postmark, receipt, acknowledgement, acceptance and rejection?", "kind": "event", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "submission-channel-message-postmark-receipt-acknowledgement-acceptance-and-rejection-q02", "text": "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?", "kind": "security", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "submission-channel-message-postmark-receipt-acknowledgement-acceptance-and-rejection-q03", "text": "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?", "kind": "authority", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "submission-channel-message-postmark-receipt-acknowledgement-acceptance-and-rejection-data", "name": "Submission, channel, message, postmark, receipt, acknowledgement, acceptance and rejection data", "description": "Typed data for submission, channel, message, postmark, receipt, acknowledgement, acceptance and rejection with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-013", "SRC-016" ] } ], "artifacts": [ { "id": "submission-channel-message-postmark-receipt-acknowledgement-acceptance-and-rejection-record", "name": "Submission, channel, message, postmark, receipt, acknowledgement, acceptance and rejection record", "description": "Immutable or successor-versioned tax-case evidence for submission, channel, message, postmark, receipt, acknowledgement, acceptance and rejection.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for submission-channel-message-postmark-receipt-acknowledgement-acceptance-and-rejection; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-013", "SRC-016" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "assessment-adjustment-notice-and-liability", "name": "Assessment, adjustment, notice and liability", "description": "Groups governed tax-case context for assessment, adjustment, notice and liability.", "rationale": "Taxpayer calculation and authority determination remain source-qualified and contestable, and a notice is not the same record as a liability or collection action.", "source_refs": [ "SRC-001", "SRC-003", "SRC-008", "SRC-010", "SRC-014", "SRC-016", "SRC-017" ], "layers": [ { "id": "self-assessment-authority-determination-examination-and-adjustment", "name": "Self-assessment, authority determination, examination and adjustment", "description": "Groups source-qualified tax-case context for self-assessment, authority determination, examination and adjustment.", "source_refs": [ "SRC-001", "SRC-003", "SRC-010", "SRC-014", "SRC-017" ], "findings": [ { "id": "self-assessed-return-position-amount-basis-uncertainty-and-reservation", "name": "Self-assessed return position, amount, basis, uncertainty and reservation", "description": "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.", "source_refs": [ "SRC-001", "SRC-003", "SRC-010", "SRC-014", "SRC-017" ], "questions": [ { "id": "self-assessed-return-position-amount-basis-uncertainty-and-reservation-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish self-assessed return position, amount, basis, uncertainty and reservation?", "kind": "decision", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "self-assessed-return-position-amount-basis-uncertainty-and-reservation-q02", "text": "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?", "kind": "retention", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "self-assessed-return-position-amount-basis-uncertainty-and-reservation-q03", "text": "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?", "kind": "requirement", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "self-assessed-return-position-amount-basis-uncertainty-and-reservation-data", "name": "Self-assessed return position, amount, basis, uncertainty and reservation data", "description": "Typed data for self-assessed return position, amount, basis, uncertainty and reservation with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-003", "SRC-010", "SRC-014", "SRC-017" ] } ], "artifacts": [ { "id": "self-assessed-return-position-amount-basis-uncertainty-and-reservation-record", "name": "Self-assessed return position, amount, basis, uncertainty and reservation record", "description": "Immutable or successor-versioned tax-case evidence for self-assessed return position, amount, basis, uncertainty and reservation.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for self-assessed-return-position-amount-basis-uncertainty-and-reservation; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-001", "SRC-003", "SRC-010", "SRC-014", "SRC-017" ] } ], "inline_only_rationale": null }, { "id": "authority-assessment-adjustment-reason-provision-calculation-difference-and-review", "name": "Authority assessment, adjustment, reason, provision, calculation, difference and review", "description": "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.", "source_refs": [ "SRC-001", "SRC-003", "SRC-010", "SRC-014", "SRC-017" ], "questions": [ { "id": "authority-assessment-adjustment-reason-provision-calculation-difference-and-review-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish authority assessment, adjustment, reason, provision, calculation, difference and review?", "kind": "decision", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "authority-assessment-adjustment-reason-provision-calculation-difference-and-review-q02", "text": "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?", "kind": "interoperability", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "authority-assessment-adjustment-reason-provision-calculation-difference-and-review-q03", "text": "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?", "kind": "constraint", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "authority-assessment-adjustment-reason-provision-calculation-difference-and-review-data", "name": "Authority assessment, adjustment, reason, provision, calculation, difference and review data", "description": "Typed data for authority assessment, adjustment, reason, provision, calculation, difference and review with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-003", "SRC-010", "SRC-014", "SRC-017" ] } ], "artifacts": [ { "id": "authority-assessment-adjustment-reason-provision-calculation-difference-and-review-record", "name": "Authority assessment, adjustment, reason, provision, calculation, difference and review record", "description": "Immutable or successor-versioned tax-case evidence for authority assessment, adjustment, reason, provision, calculation, difference and review.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for authority-assessment-adjustment-reason-provision-calculation-difference-and-review; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-001", "SRC-003", "SRC-010", "SRC-014", "SRC-017" ] } ], "inline_only_rationale": null } ] }, { "id": "notice-effective-date-finality-rights-and-liability", "name": "Notice, effective date, finality, rights and liability", "description": "Groups source-qualified tax-case context for notice, effective date, finality, rights and liability.", "source_refs": [ "SRC-001", "SRC-008", "SRC-010", "SRC-016", "SRC-017" ], "findings": [ { "id": "assessment-notice-issuer-recipient-method-service-date-content-and-authenticity", "name": "Assessment notice, issuer, recipient, method, service date, content and authenticity", "description": "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.", "source_refs": [ "SRC-001", "SRC-008", "SRC-010", "SRC-016", "SRC-017" ], "questions": [ { "id": "assessment-notice-issuer-recipient-method-service-date-content-and-authenticity-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish assessment notice, issuer, recipient, method, service date, content and authenticity?", "kind": "evidence", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "assessment-notice-issuer-recipient-method-service-date-content-and-authenticity-q02", "text": "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?", "kind": "decision", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "assessment-notice-issuer-recipient-method-service-date-content-and-authenticity-q03", "text": "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?", "kind": "event", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "assessment-notice-issuer-recipient-method-service-date-content-and-authenticity-data", "name": "Assessment notice, issuer, recipient, method, service date, content and authenticity data", "description": "Typed data for assessment notice, issuer, recipient, method, service date, content and authenticity with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-008", "SRC-010", "SRC-016", "SRC-017" ] } ], "artifacts": [ { "id": "assessment-notice-issuer-recipient-method-service-date-content-and-authenticity-record", "name": "Assessment notice, issuer, recipient, method, service date, content and authenticity record", "description": "Immutable or successor-versioned tax-case evidence for assessment notice, issuer, recipient, method, service date, content and authenticity.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for assessment-notice-issuer-recipient-method-service-date-content-and-authenticity; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-001", "SRC-008", "SRC-010", "SRC-016", "SRC-017" ] } ], "inline_only_rationale": null }, { "id": "liability-component-principal-interest-penalty-currency-due-date-finality-and-balance", "name": "Liability component, principal, interest, penalty, currency, due date, finality and balance", "description": "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.", "source_refs": [ "SRC-001", "SRC-008", "SRC-010", "SRC-016", "SRC-017" ], "questions": [ { "id": "liability-component-principal-interest-penalty-currency-due-date-finality-and-balance-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish liability component, principal, interest, penalty, currency, due date, finality and balance?", "kind": "state", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "liability-component-principal-interest-penalty-currency-due-date-finality-and-balance-q02", "text": "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?", "kind": "state", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "liability-component-principal-interest-penalty-currency-due-date-finality-and-balance-q03", "text": "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?", "kind": "temporal", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "liability-component-principal-interest-penalty-currency-due-date-finality-and-balance-data", "name": "Liability component, principal, interest, penalty, currency, due date, finality and balance data", "description": "Typed data for liability component, principal, interest, penalty, currency, due date, finality and balance with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-008", "SRC-010", "SRC-016", "SRC-017" ] } ], "artifacts": [ { "id": "liability-component-principal-interest-penalty-currency-due-date-finality-and-balance-record", "name": "Liability component, principal, interest, penalty, currency, due date, finality and balance record", "description": "Immutable or successor-versioned tax-case evidence for liability component, principal, interest, penalty, currency, due date, finality and balance.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for liability-component-principal-interest-penalty-currency-due-date-finality-and-balance; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-001", "SRC-008", "SRC-010", "SRC-016", "SRC-017" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "settlement-refund-penalty-interest-and-dispute", "name": "Settlement, refund, penalty, interest and dispute", "description": "Groups governed tax-case context for settlement, refund, penalty, interest and dispute.", "rationale": "Money movement and adjudication remain external processes while the case records typed allocations, notices, rights and outcomes.", "source_refs": [ "SRC-001", "SRC-003", "SRC-007", "SRC-008", "SRC-010", "SRC-014", "SRC-016", "SRC-017" ], "layers": [ { "id": "payment-allocation-refund-interest-and-penalty-links", "name": "Payment, allocation, refund, interest and penalty links", "description": "Groups source-qualified tax-case context for payment, allocation, refund, interest and penalty links.", "source_refs": [ "SRC-001", "SRC-007", "SRC-008", "SRC-016", "SRC-017" ], "findings": [ { "id": "payment-reference-allocation-amount-currency-value-date-status-and-reversal", "name": "Payment reference, allocation, amount, currency, value date, status and reversal", "description": "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.", "source_refs": [ "SRC-001", "SRC-007", "SRC-008", "SRC-016", "SRC-017" ], "questions": [ { "id": "payment-reference-allocation-amount-currency-value-date-status-and-reversal-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish payment reference, allocation, amount, currency, value date, status and reversal?", "kind": "relationship", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "payment-reference-allocation-amount-currency-value-date-status-and-reversal-q02", "text": "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?", "kind": "identity", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "payment-reference-allocation-amount-currency-value-date-status-and-reversal-q03", "text": "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?", "kind": "composition", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "payment-reference-allocation-amount-currency-value-date-status-and-reversal-data", "name": "Payment reference, allocation, amount, currency, value date, status and reversal data", "description": "Typed data for payment reference, allocation, amount, currency, value date, status and reversal with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-007", "SRC-008", "SRC-016", "SRC-017" ] } ], "artifacts": [ { "id": "payment-reference-allocation-amount-currency-value-date-status-and-reversal-record", "name": "Payment reference, allocation, amount, currency, value date, status and reversal record", "description": "Immutable or successor-versioned tax-case evidence for payment reference, allocation, amount, currency, value date, status and reversal.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for payment-reference-allocation-amount-currency-value-date-status-and-reversal; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-001", "SRC-007", "SRC-008", "SRC-016", "SRC-017" ] } ], "inline_only_rationale": null }, { "id": "refund-credit-offset-interest-penalty-calculation-notice-and-status-reference", "name": "Refund, credit, offset, interest, penalty calculation, notice and status reference", "description": "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.", "source_refs": [ "SRC-001", "SRC-007", "SRC-008", "SRC-016", "SRC-017" ], "questions": [ { "id": "refund-credit-offset-interest-penalty-calculation-notice-and-status-reference-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish refund, credit, offset, interest, penalty calculation, notice and status reference?", "kind": "relationship", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "refund-credit-offset-interest-penalty-calculation-notice-and-status-reference-q02", "text": "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?", "kind": "classification", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "refund-credit-offset-interest-penalty-calculation-notice-and-status-reference-q03", "text": "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?", "kind": "evidence", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "refund-credit-offset-interest-penalty-calculation-notice-and-status-reference-data", "name": "Refund, credit, offset, interest, penalty calculation, notice and status reference data", "description": "Typed data for refund, credit, offset, interest, penalty calculation, notice and status reference with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-001", "SRC-007", "SRC-008", "SRC-016", "SRC-017" ] } ], "artifacts": [ { "id": "refund-credit-offset-interest-penalty-calculation-notice-and-status-reference-record", "name": "Refund, credit, offset, interest, penalty calculation, notice and status reference record", "description": "Immutable or successor-versioned tax-case evidence for refund, credit, offset, interest, penalty calculation, notice and status reference.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for refund-credit-offset-interest-penalty-calculation-notice-and-status-reference; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-001", "SRC-007", "SRC-008", "SRC-016", "SRC-017" ] } ], "inline_only_rationale": null } ] }, { "id": "objection-appeal-dispute-deadline-suspension-and-outcome", "name": "Objection, appeal, dispute, deadline, suspension and outcome", "description": "Groups source-qualified tax-case context for objection, appeal, dispute, deadline, suspension and outcome.", "source_refs": [ "SRC-003", "SRC-010", "SRC-014", "SRC-017" ], "findings": [ { "id": "disputed-item-position-ground-evidence-representative-and-filing-deadline", "name": "Disputed item, position, ground, evidence, representative and filing deadline", "description": "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.", "source_refs": [ "SRC-003", "SRC-010", "SRC-014", "SRC-017" ], "questions": [ { "id": "disputed-item-position-ground-evidence-representative-and-filing-deadline-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish disputed item, position, ground, evidence, representative and filing deadline?", "kind": "exception", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "disputed-item-position-ground-evidence-representative-and-filing-deadline-q02", "text": "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?", "kind": "relationship", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "disputed-item-position-ground-evidence-representative-and-filing-deadline-q03", "text": "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?", "kind": "ownership", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "disputed-item-position-ground-evidence-representative-and-filing-deadline-data", "name": "Disputed item, position, ground, evidence, representative and filing deadline data", "description": "Typed data for disputed item, position, ground, evidence, representative and filing deadline with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-003", "SRC-010", "SRC-014", "SRC-017" ] } ], "artifacts": [ { "id": "disputed-item-position-ground-evidence-representative-and-filing-deadline-record", "name": "Disputed item, position, ground, evidence, representative and filing deadline record", "description": "Immutable or successor-versioned tax-case evidence for disputed item, position, ground, evidence, representative and filing deadline.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for disputed-item-position-ground-evidence-representative-and-filing-deadline; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-003", "SRC-010", "SRC-014", "SRC-017" ] } ], "inline_only_rationale": null }, { "id": "review-appeal-hearing-stay-outcome-remedy-finality-and-further-rights", "name": "Review, appeal, hearing, stay, outcome, remedy, finality and further rights", "description": "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.", "source_refs": [ "SRC-003", "SRC-010", "SRC-014", "SRC-017" ], "questions": [ { "id": "review-appeal-hearing-stay-outcome-remedy-finality-and-further-rights-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish review, appeal, hearing, stay, outcome, remedy, finality and further rights?", "kind": "lifecycle", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "review-appeal-hearing-stay-outcome-remedy-finality-and-further-rights-q02", "text": "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?", "kind": "authority", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "review-appeal-hearing-stay-outcome-remedy-finality-and-further-rights-q03", "text": "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?", "kind": "measurement", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "review-appeal-hearing-stay-outcome-remedy-finality-and-further-rights-data", "name": "Review, appeal, hearing, stay, outcome, remedy, finality and further rights data", "description": "Typed data for review, appeal, hearing, stay, outcome, remedy, finality and further rights with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-003", "SRC-010", "SRC-014", "SRC-017" ] } ], "artifacts": [ { "id": "review-appeal-hearing-stay-outcome-remedy-finality-and-further-rights-record", "name": "Review, appeal, hearing, stay, outcome, remedy, finality and further rights record", "description": "Immutable or successor-versioned tax-case evidence for review, appeal, hearing, stay, outcome, remedy, finality and further rights.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for review-appeal-hearing-stay-outcome-remedy-finality-and-further-rights; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-003", "SRC-010", "SRC-014", "SRC-017" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "lifecycle-correction-governance-retention-and-interoperability", "name": "Lifecycle, correction, governance, retention and interoperability", "description": "Groups governed tax-case context for lifecycle, correction, governance, retention and interoperability.", "rationale": "Agents need append-only correction, protected access and version-pinned projections that expose loss and current-head semantics.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "layers": [ { "id": "status-amendment-replacement-withdrawal-and-noncascade-lineage", "name": "Status, amendment, replacement, withdrawal and noncascade lineage", "description": "Groups source-qualified tax-case context for status, amendment, replacement, withdrawal and noncascade lineage.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-014", "SRC-016" ], "findings": [ { "id": "draft-filed-received-accepted-rejected-processed-assessed-closed-and-reopened", "name": "Draft, filed, received, accepted, rejected, processed, assessed, closed and reopened", "description": "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.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-014", "SRC-016" ], "questions": [ { "id": "draft-filed-received-accepted-rejected-processed-assessed-closed-and-reopened-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish draft, filed, received, accepted, rejected, processed, assessed, closed and reopened?", "kind": "lifecycle", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "draft-filed-received-accepted-rejected-processed-assessed-closed-and-reopened-q02", "text": "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?", "kind": "requirement", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "draft-filed-received-accepted-rejected-processed-assessed-closed-and-reopened-q03", "text": "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?", "kind": "exception", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "draft-filed-received-accepted-rejected-processed-assessed-closed-and-reopened-data", "name": "Draft, filed, received, accepted, rejected, processed, assessed, closed and reopened data", "description": "Typed data for draft, filed, received, accepted, rejected, processed, assessed, closed and reopened with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-014", "SRC-016" ] } ], "artifacts": [ { "id": "draft-filed-received-accepted-rejected-processed-assessed-closed-and-reopened-record", "name": "Draft, filed, received, accepted, rejected, processed, assessed, closed and reopened record", "description": "Immutable or successor-versioned tax-case evidence for draft, filed, received, accepted, rejected, processed, assessed, closed and reopened.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for draft-filed-received-accepted-rejected-processed-assessed-closed-and-reopened; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-014", "SRC-016" ] } ], "inline_only_rationale": null }, { "id": "amend-correct-supersede-replace-withdraw-predecessor-successor-reason-and-effect", "name": "Amend, correct, supersede, replace, withdraw, predecessor, successor, reason and effect", "description": "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.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-014", "SRC-016" ], "questions": [ { "id": "amend-correct-supersede-replace-withdraw-predecessor-successor-reason-and-effect-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish amend, correct, supersede, replace, withdraw, predecessor, successor, reason and effect?", "kind": "provenance", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "amend-correct-supersede-replace-withdraw-predecessor-successor-reason-and-effect-q02", "text": "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?", "kind": "constraint", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "amend-correct-supersede-replace-withdraw-predecessor-successor-reason-and-effect-q03", "text": "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?", "kind": "provenance", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "amend-correct-supersede-replace-withdraw-predecessor-successor-reason-and-effect-data", "name": "Amend, correct, supersede, replace, withdraw, predecessor, successor, reason and effect data", "description": "Typed data for amend, correct, supersede, replace, withdraw, predecessor, successor, reason and effect with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-014", "SRC-016" ] } ], "artifacts": [ { "id": "amend-correct-supersede-replace-withdraw-predecessor-successor-reason-and-effect-record", "name": "Amend, correct, supersede, replace, withdraw, predecessor, successor, reason and effect record", "description": "Immutable or successor-versioned tax-case evidence for amend, correct, supersede, replace, withdraw, predecessor, successor, reason and effect.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for amend-correct-supersede-replace-withdraw-predecessor-successor-reason-and-effect; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-014", "SRC-016" ] } ], "inline_only_rationale": null } ] }, { "id": "access-retention-projection-round-trip-and-agent-controls", "name": "Access, retention, projection, round trip and agent controls", "description": "Groups source-qualified tax-case context for access, retention, projection, round trip and agent controls.", "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "findings": [ { "id": "purpose-access-confidentiality-redaction-disclosure-legal-hold-retention-and-disposition", "name": "Purpose, access, confidentiality, redaction, disclosure, legal hold, retention and disposition", "description": "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.", "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "questions": [ { "id": "purpose-access-confidentiality-redaction-disclosure-legal-hold-retention-and-disposition-q01", "text": "Which stable identities, tax scope, source-qualified values and explicit unknowns establish purpose, access, confidentiality, redaction, disclosure, legal hold, retention and disposition?", "kind": "privacy", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "purpose-access-confidentiality-redaction-disclosure-legal-hold-retention-and-disposition-q02", "text": "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?", "kind": "event", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "purpose-access-confidentiality-redaction-disclosure-legal-hold-retention-and-disposition-q03", "text": "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?", "kind": "process", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "purpose-access-confidentiality-redaction-disclosure-legal-hold-retention-and-disposition-data", "name": "Purpose, access, confidentiality, redaction, disclosure, legal hold, retention and disposition data", "description": "Typed data for purpose, access, confidentiality, redaction, disclosure, legal hold, retention and disposition with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "artifacts": [ { "id": "purpose-access-confidentiality-redaction-disclosure-legal-hold-retention-and-disposition-record", "name": "Purpose, access, confidentiality, redaction, disclosure, legal hold, retention and disposition record", "description": "Immutable or successor-versioned tax-case evidence for purpose, access, confidentiality, redaction, disclosure, legal hold, retention and disposition.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for purpose-access-confidentiality-redaction-disclosure-legal-hold-retention-and-disposition; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "inline_only_rationale": null }, { "id": "mef-hmrc-xbrl-ubl-xml-signature-prov-projection-version-scope-loss-and-round-trip", "name": "MeF, HMRC, XBRL, UBL, XML Signature, PROV projection, version, scope, loss and round trip", "description": "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.", "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ], "questions": [ { "id": "mef-hmrc-xbrl-ubl-xml-signature-prov-projection-version-scope-loss-and-round-trip-q01", "text": "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?", "kind": "interoperability", "answer_data": [ "identifiers, tax type, jurisdiction and period", "source-qualified values and versions", "unknown and not-applicable states" ] }, { "id": "mef-hmrc-xbrl-ubl-xml-signature-prov-projection-version-scope-loss-and-round-trip-q02", "text": "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?", "kind": "temporal", "answer_data": [ "actors, roles and representation", "authority, delegation and limits", "review, dispute and exception paths" ] }, { "id": "mef-hmrc-xbrl-ubl-xml-signature-prov-projection-version-scope-loss-and-round-trip-q03", "text": "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?", "kind": "validation", "answer_data": [ "distinct legal, business and system times", "validation, evidence and uncertainty", "successor correction and retention" ] } ], "data_elements": [ { "id": "mef-hmrc-xbrl-ubl-xml-signature-prov-projection-version-scope-loss-and-round-trip-data", "name": "MeF, HMRC, XBRL, UBL, XML Signature, PROV projection, version, scope, loss and round trip data", "description": "Typed data for mef, hmrc, xbrl, ubl, xml signature, prov projection, version, scope, loss and round trip with identity, tax scope, source, authority, status, event and knowledge times, evidence and provenance.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "artifacts": [ { "id": "mef-hmrc-xbrl-ubl-xml-signature-prov-projection-version-scope-loss-and-round-trip-record", "name": "MeF, HMRC, XBRL, UBL, XML Signature, PROV projection, version, scope, loss and round trip record", "description": "Immutable or successor-versioned tax-case evidence for mef, hmrc, xbrl, ubl, xml signature, prov projection, version, scope, loss and round trip.", "media_or_form": [ "logical tax-case assertion", "return, schedule, attachment, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute or projection record" ], "serial": true, "identity_strategy": "Case ID plus independent return, submission, acknowledgement, assessment, liability, payment, refund, penalty, dispute or assertion ID for mef-hmrc-xbrl-ubl-xml-signature-prov-projection-version-scope-loss-and-round-trip; taxpayer, period, date, amount and status never identify a record alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-009", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "inline_only_rationale": null } ] } ] } ] }, "functions": [ { "id": "register-tax-case", "name": "Register tax case", "description": "Governed operation to register tax case without autonomous tax advice, filing, payment, authority decision or mutation of external masters.", "inputs": [ "taxpayer reference", "tax type", "jurisdiction", "period", "owner mandate" ], "outputs": [ "case root and constituent slots" ], "preconditions": [ "stable identity, scope, obligation and authority pass" ], "effects": [ "one bounded filing and assessment case exists without asserting filing or tax status" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-008" ] }, { "id": "bind-obligation-taxpayer-and-authority", "name": "Bind obligation, taxpayer and authority", "description": "Governed operation to bind obligation, taxpayer and authority without autonomous tax advice, filing, payment, authority decision or mutation of external masters.", "inputs": [ "case", "taxpayer, registration and account references", "obligation", "form and versions" ], "outputs": [ "versioned scope binding" ], "preconditions": [ "master identities, jurisdiction, period, roles and versions pass" ], "effects": [ "external masters remain independent and resolvable" ], "source_refs": [ "SRC-001", "SRC-005", "SRC-008", "SRC-010" ] }, { "id": "assemble-and-calculate-return", "name": "Assemble and calculate return", "description": "Governed operation to assemble and calculate return without autonomous tax advice, filing, payment, authority decision or mutation of external masters.", "inputs": [ "source data cut", "taxable events", "rules", "form" ], "outputs": [ "return, schedules, attachments and reconciliation" ], "preconditions": [ "source lineage, units, currency, rounding and rule versions pass" ], "effects": [ "a source-qualified self-assessed position is prepared without filing it" ], "source_refs": [ "SRC-004", "SRC-005", "SRC-009", "SRC-011", "SRC-012" ] }, { "id": "validate-return", "name": "Validate return", "description": "Governed operation to validate return without autonomous tax advice, filing, payment, authority decision or mutation of external masters.", "inputs": [ "return", "schema", "code lists", "business rules" ], "outputs": [ "separate validation results and correction requests" ], "preconditions": [ "profiles and versions are pinned and every result is attributable" ], "effects": [ "technical and business outcomes remain separate from legal acceptance" ], "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-012" ] }, { "id": "declare-sign-and-submit", "name": "Declare, sign and submit", "description": "Governed operation to declare, sign and submit without autonomous tax advice, filing, payment, authority decision or mutation of external masters.", "inputs": [ "validated return", "declaration", "signer authority", "channel" ], "outputs": [ "signature and transmission records" ], "preconditions": [ "consent, capacity, signature profile, destination and idempotency pass" ], "effects": [ "submission is recorded without asserting receipt or acceptance" ], "source_refs": [ "SRC-006", "SRC-007", "SRC-009", "SRC-013" ] }, { "id": "record-acknowledgement-and-acceptance", "name": "Record acknowledgement and acceptance", "description": "Governed operation to record acknowledgement and acceptance without autonomous tax advice, filing, payment, authority decision or mutation of external masters.", "inputs": [ "submission", "authority response" ], "outputs": [ "receipt, acknowledgement, acceptance or rejection record" ], "preconditions": [ "message identity, authenticity, status, reason and times pass" ], "effects": [ "receipt, filing acceptance and processing remain distinguishable" ], "source_refs": [ "SRC-006", "SRC-007", "SRC-008", "SRC-009" ] }, { "id": "record-assessment-and-adjustment", "name": "Record assessment and adjustment", "description": "Governed operation to record assessment and adjustment without autonomous tax advice, filing, payment, authority decision or mutation of external masters.", "inputs": [ "return position", "authority notice", "adjustments" ], "outputs": [ "assessment, differences, notice and liability references" ], "preconditions": [ "issuer authority, provision, calculation, service, rights and finality pass" ], "effects": [ "self-assessment and authority determination remain separate" ], "source_refs": [ "SRC-001", "SRC-010", "SRC-017" ] }, { "id": "link-settlement-refund-and-penalty", "name": "Link settlement, refund and penalty", "description": "Governed operation to link settlement, refund and penalty without autonomous tax advice, filing, payment, authority decision or mutation of external masters.", "inputs": [ "liability", "payment, refund, interest or penalty records" ], "outputs": [ "typed allocations and status references" ], "preconditions": [ "identity, amount, currency, value date, source and reversals pass" ], "effects": [ "money movement stays external and no universal satisfaction is inferred" ], "source_refs": [ "SRC-007", "SRC-008", "SRC-017" ] }, { "id": "dispute-amend-and-supersede", "name": "Dispute, amend and supersede", "description": "Governed operation to dispute, amend and supersede without autonomous tax advice, filing, payment, authority decision or mutation of external masters.", "inputs": [ "case head", "grounds", "evidence", "successor return or appeal" ], "outputs": [ "dispute or successor lineage" ], "preconditions": [ "authority, deadline, reason, predecessor, scope and effect pass" ], "effects": [ "original return, receipt, rules and decisions remain reconstructable" ], "source_refs": [ "SRC-005", "SRC-006", "SRC-014", "SRC-017" ] }, { "id": "project-retain-disclose-and-audit", "name": "Project, retain, disclose and audit", "description": "Governed operation to project, retain, disclose and audit without autonomous tax advice, filing, payment, authority decision or mutation of external masters.", "inputs": [ "case", "target profile", "access and records policy" ], "outputs": [ "projection, disclosure, tombstone or disposition event" ], "preconditions": [ "version, loss, privacy, legal hold, authority and audit pass" ], "effects": [ "context stays protected, reconstructable and explicit about loss" ], "source_refs": [ "SRC-005", "SRC-008", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016" ] } ], "composition": [ { "target": "Taxpayer, registration, tax account, obligation, law and form models", "relation": "REFERENCE", "purpose": "Resolve authoritative filing scope and legal basis without absorbing master identity or lifecycle.", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-010" ] }, { "target": "Source document, transaction, ledger, evidence and provenance models", "relation": "REFERENCE", "purpose": "Trace return values, adjustments and claims to protected source records and transformations.", "required": true, "source_refs": [ "SRC-004", "SRC-007", "SRC-009", "SRC-012", "SRC-014" ] }, { "target": "Payment, refund, interest, penalty and financial-account models", "relation": "REFERENCE", "purpose": "Bind authoritative money movement and allocation without owning settlement execution.", "required": false, "source_refs": [ "SRC-007", "SRC-008", "SRC-017" ] }, { "target": "Audit, examination, dispute, appeal, collection, enforcement and adjudication models", "relation": "REFERENCE", "purpose": "Bind specialist authority processes, notices, rights and outcomes without absorbing their execution.", "required": false, "source_refs": [ "SRC-001", "SRC-003", "SRC-010", "SRC-017" ] }, { "target": "MeF, HMRC VAT API, XBRL 2.1, UBL 2.4, XML Signature 1.1 and PROV-O", "relation": "ALIGN", "purpose": "Project version-pinned filing, reporting, source-document, signature and provenance views with jurisdiction, scope and loss declarations.", "required": false, "source_refs": [ "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-012", "SRC-013", "SRC-014" ] } ], "serviceLayers": { "dimension": { "owner_package_requirements": [ "Dimension owner and tax-data mandate", "Authoritative taxpayer, registration, account, obligation, law, form, source-document, ledger, evidence, payment, refund, penalty, audit, assessment, dispute, collection, provenance, access-audit and record registries", "Approved jurisdiction, tax type, filing season, schema, business-rule, signature, currency, privacy, retention and interoperability profiles", "Legal interpretation, representation, signing, submission, payment, dispute, disclosure and agent-operation policies" ], "namespace_guidance": "Mint case, return, schedule, attachment, calculation, validation, declaration, submission, acknowledgement, assessment, notice, allocation, dispute, correction, disclosure and event IDs; preserve authoritative master and authority identifiers.", "registry_links": [ "https://ver.cy/models/", "https://ver.cy/model-agent-protocol.md" ] }, "canon_and_patch": { "canonicalization_rules": [ "Canonicalize each case and constituent by authoritative master-system identifier, tax administration and record kind; never by taxpayer, period, form, date, amount or status alone.", "Keep return, schedule, attachment, declaration, submission, acknowledgement, assessment notice, liability, payment, refund, penalty and dispute independently identifiable." ], "patch_rules": [ "Extensions declare jurisdiction, tax type, filing season, form, schema, business-rule, signature, privacy, retention and interoperability effects.", "Released returns, submissions, acknowledgements, assessments, notices, allocations and dispute records are immutable; corrections create linked successors.", "Never silently change taxpayer, obligation, period, source values, calculation, declaration, signature, status, amount, reason, deadline, authority or provenance." ], "compatibility_rules": [ "Ignore additive fields only when identity, tax scope, record kind, source, authority, status, time, evidence and provenance survive.", "Every projection pins jurisdiction, tax type, filing season, form, schema, business rules, signature profile and code-list versions and declares information loss." ] }, "artifact_rules": { "identity_priority": [ "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." ], "timestamp_rule": "Use RFC 3339 timestamps with seconds and explicit offset or Z; distinguish tax period, source effective, due, signed, submitted, postmarked, received, acknowledged, accepted, processed, assessed, served, paid, appealed, recorded, ingested and knowledge times whenever they differ.", "serial_naming_rule": "Use {case-id}--{return-submission-acknowledgement-assessment-payment-dispute-or-assertion-id}--{artifact-kind}--{revision-id}.", "integrity_rule": "Store digest, media type, record kind, tax scope, form and rule versions, actor, authority, event and knowledge times, status, access marking and provenance." }, "policies": [ "The aggregate does not own Taxpayer, Registration, Tax Account, Tax Obligation, Law, Form, Source Document, Ledger, Evidence, Payment, Refund, Penalty, Audit, Examination, Dispute, Collection, Enforcement, Adjudication, Provenance, Access Audit or Record masters.", "Technical validation, business validation, transmission receipt, filing acceptance, processing, self-assessment, authority assessment, payment and dispute outcome remain separate assertions.", "Receipt does not prove validity or acceptance; acceptance does not prove assessment finality, payment, absence of penalties or dispute resolution.", "Agents cannot give tax advice, sign declarations, file returns, initiate payments, change authority decisions, waive appeal rights, disclose tax data or dispose records outside explicit delegated authority." ], "crud": { "read": [ "Resolve purpose, case head, taxpayer and obligation references, tax scope, versions, source lineage, calculations, validations, declaration, submission, responses, assessment, settlement links, dispute, holds and projection loss." ], "create": [ "Bind stable case and constituent identity, taxpayer and obligation references, tax type, jurisdiction, period, owner, source, status and effective time before recording an assertion." ], "update": [ "Append successor return, validation, submission, acknowledgement, assessment, allocation, dispute and correction events with reason, authority, expected revision, event time and knowledge time." ], "delete": [ "Apply tax, privacy, evidence, audit, litigation-hold and adopting-Dimension retention policy; retire or tombstone only the case or named constituent without cascading to external masters, and let the external records policy execute physical disposition." ] }, "roles": [ { "name": "Taxpayer or liable party", "responsibilities": [ "Own source facts, bounded declarations and decisions within legal capacity." ] }, { "name": "Authorized representative or preparer", "responsibilities": [ "Prepare, explain or transmit within explicit representation, signature and disclosure authority." ] }, { "name": "Tax administration case owner", "responsibilities": [ "Own administrative processing and attributable authority records within jurisdiction." ] }, { "name": "Assessment or examination officer", "responsibilities": [ "Own determination, adjustments, reasons, evidence use, notices and rights within authority." ] }, { "name": "Payment and refund steward", "responsibilities": [ "Own money-movement records and allocations in the authoritative financial system." ] }, { "name": "Appeals or dispute officer", "responsibilities": [ "Own independent review, procedural deadlines, outcomes and further-rights notices." ] }, { "name": "Tax technology and interoperability steward", "responsibilities": [ "Own form, schema, business-rule, signature and projection versions with conformance and loss evidence." ] }, { "name": "Privacy, security and records steward", "responsibilities": [ "Own protected views, disclosures, access logs, holds, retention and disposition." ] } ], "access": { "default_rule": "Deny tax returns, assessments and supporting evidence unless a purpose-bound policy permits the minimum necessary view.", "scopes": [ "bundle", "layer", "finding", "artifact" ], "exceptions": [ "Declared taxpayer, representative, tax-authority, auditor, appeal, court, statutory or emergency access must cite authority, scope, purpose and time limit where applicable and must be logged." ], "audit_requirements": [ "Log actor, agent, role, purpose, case and constituent, operation, authority, policy, RFC 3339 time, affected fields, source revision and outcome without duplicating protected tax data unnecessarily." ] }, "agents_bootstrap": { "filename": "AGENTS.md", "required_fields": [ "Name", "Type", "Specification URL", "Storage type URL", "Interface URL", "Processes URL" ], "read_order": [ "Read Dimension tax-authority, representation, signing, filing, payment, dispute, privacy, access, correction, records and agent policies.", "Read this aggregate and linked taxpayer, obligation, law, form, source, evidence, payment, audit, assessment, dispute, provenance and records models before mutation." ] } }, "coverage": { "claim": "WM-ACT-052 covers a source-qualified tax filing and assessment case for a defined taxpayer reference, tax type, jurisdiction and period. It connects source data, computation, validation, declaration, submission, acknowledgement, self-assessment, authority determination, settlement references, dispute, correction, protected use and versioned projections without treating transport or workflow state as proof of legal finality or payment. Jurisdiction and tax-type profiles, missing registry relations, release-pinned mappings and independent external review remain deferred.", "confidence": "medium", "checklist": [ { "dimension": "identity", "status": "covered", "notes": "Identity is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "classification and definition", "status": "covered", "notes": "Classification and definition is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "direct properties", "status": "covered", "notes": "Direct properties is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "recognition and observation", "status": "covered", "notes": "Recognition and observation is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "capabilities and possible actions", "status": "covered", "notes": "Capabilities and possible actions is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "composition", "status": "covered", "notes": "Composition is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "lifecycle", "status": "covered", "notes": "Lifecycle is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "relationships", "status": "covered", "notes": "Relationships is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "temporal", "status": "covered", "notes": "Temporal is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "spatial", "status": "covered", "notes": "Spatial is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "provenance", "status": "covered", "notes": "Provenance is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "ownership and stewardship", "status": "covered", "notes": "Ownership and stewardship is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "validation and quality", "status": "covered", "notes": "Validation and quality is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "access and privacy", "status": "covered", "notes": "Access and privacy is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "retention and deletion", "status": "covered", "notes": "Retention and deletion is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." }, { "dimension": "interoperability", "status": "covered", "notes": "Interoperability is explicit; jurisdiction, tax type, missing relations, authority profile and release-pinned validation remain held where applicable." } ], "known_omissions": [ "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." ], "conflicts": [ "A return, submission, acknowledgement, assessment notice, liability, payment, refund, penalty and dispute are not interchangeable.", "Structural validation, business-rule validation, transmission receipt, filing acceptance, processing and legal acceptance are separate outcomes.", "Self-assessed and authority-determined values must retain their sources, and payment does not prove satisfaction of every obligation." ], "regional_assumptions": [ "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." ], "adversarial_checks": [ "Reject a case or constituent without stable identity, taxpayer and obligation references, tax type, jurisdiction, period, authority, status and lineage head.", "Reject a filing claim that equates transmission, receipt, acceptance, processing, assessment or payment.", "Reject an assessment that overwrites the return position or lacks issuer authority, provision, calculation, reason, notice, effective time and review rights.", "Reject an amendment or replacement that loses original return, submission receipt, governing versions or predecessor-successor lineage.", "Reject autonomous tax advice, declaration signature, filing, payment, authority decision, appeal waiver, protected disclosure or disposition outside explicit authority." ] }, "researchAdjudication": { "providerMode": "single-provider-waiver", "activeProviders": [ "codex" ], "waivedProviders": [ "claude", "grok" ], "providerPolicy": { "contract_version": "1.0.0", "mode": "single-provider-waiver", "effective_at": "2026-09-06T00:00:00Z", "scope": "Canonical single-stream subject-model research after the six-workstream consolidation", "active_providers": [ "codex" ], "waived_providers": [ { "provider": "claude", "authorized_by": "repository owner", "authorized_at": "2026-09-06T00:00:00Z", "reason": "Claude produced no result on prior 1800-second and 900-second attempts and again timed out on bounded 600-second Sonnet and 300-second Haiku passes. The owner prioritized completion over provider availability." }, { "provider": "grok", "authorized_by": "repository owner", "authorized_at": "2026-09-06T00:00:00Z", "reason": "The repository owner authorized completion without Grok when Grok is unavailable, slow or schema-invalid. Grok may still be attempted as a bounded supplemental reviewer, but its failure never blocks a valid Claude plus no-tools result." } ], "review_rule": "Codex may complete source-grounded fallback research after bounded Claude and Grok attempts fail. It requires a separate no-tools adversarial audit and remains reviewable-draft with a visible absence-of-external-review hold.", "supplemental_provider_attempts": [ { "provider": "claude", "required": false, "maximum_attempts": 1, "failure_policy": "record-and-continue", "admission_rule": "Use only a locally schema-valid result whose sources and boundaries survive adjudication." }, { "provider": "grok", "required": false, "maximum_attempts": 1, "failure_policy": "record-and-continue", "admission_rule": "Use only a locally schema-valid result whose sources and boundaries survive adjudication." } ] }, "boundaryDecision": { "entry_kind": "aggregate", "status": "accepted", "rationale": "The subject composes multiple independently identifiable returns, schedules, declarations, submissions, acknowledgements, assessment notices, liabilities, allocations and disputes over one governed case. Aggregate is more accurate than event. The frozen record_plane world-model and catalogue entry_kind standalone-mm are separate axes from this subject-schema decision." }, "decisions": [ { "concept": "Case versus external tax masters", "disposition": "accepted", "rationale": "The aggregate owns only the bounded filing-and-assessment case. Taxpayer, registration, account, obligation, law, form and authority records remain external and are referenced with versions and roles." }, { "concept": "Return composition and source lineage", "disposition": "accepted", "rationale": "Return, schedules and attachments preserve source records, data cut, computation, currency, units, rounding and reconciliation without absorbing ledger or evidence masters." }, { "concept": "Validation, transmission and acceptance", "disposition": "accepted", "rationale": "Schema, code-list, business-rule, signature, transmission, receipt, filing acceptance and processing outcomes remain independently attributable and timed." }, { "concept": "Self-assessment and authority determination", "disposition": "accepted", "rationale": "Taxpayer positions and authority-determined values retain separate sources. Adjustments require provision, calculation, reason, notice, effective time and review-right context." }, { "concept": "Settlement and dispute", "disposition": "accepted-external", "rationale": "Payment, refund, penalty, interest and adjudication records remain external. The case owns typed allocations, disputed-item context, deadlines, stays and outcome references." }, { "concept": "Relationship completeness", "disposition": "deferred", "rationale": "No relation-ledger edge is registered. Plausible links to taxpayer, obligation, document, evidence, payment, audit, assessment, dispute and records models remain candidate boundary notes and create no cascade behavior." }, { "concept": "Jurisdiction and tax profiles", "disposition": "accepted-with-profile-hold", "rationale": "OECD material is comparative or advisory, IRS and HMRC are jurisdiction-specific, and EU instruments require current transposition and procedural context. No source is generalized into universal tax law." }, { "concept": "Machine-readable projections", "disposition": "accepted-with-validation-hold", "rationale": "MeF, HMRC VAT API, XBRL, UBL, XML Signature and PROV cover different filing, reporting, document, signature and provenance surfaces. Every mapping must pin version, scope and information loss." }, { "concept": "Single-provider waiver and no-tools audit", "disposition": "accepted-with-mandatory-hold", "rationale": "One Claude Sonnet and one Grok 4.6 research attempt each timed out after 120 seconds. Codex audited the frozen validated result and comparison locally without tools or new research facts. Confidence remains medium and assurance remains reviewable-draft." } ], "publicationHolds": [ "Absence-of-external-review hold: one Claude Sonnet and one Grok 4.6 research attempt for WM-ACT-052 each timed out after 120 seconds. No external research result was admitted.", "Relationship-completeness hold: no relation-ledger edge is registered for taxpayer, obligation, document, evidence, payment, audit, assessment, dispute or records models.", "Jurisdiction and tax-type hold: filing, assessment, liability, penalties, interest, dispute, finality, retention and disclosure require current jurisdiction, tax type, period and authority profiles.", "Source-scope hold: OECD sources are comparative or advisory; IRS, HMRC and EU sources have bounded legal or administrative scope and cannot be generalized silently.", "Interoperability hold: MeF, HMRC VAT API, XBRL, UBL, XML Signature and PROV projections require release-pinned mappings, scope constraints, licensing review where applicable, loss declarations and validation.", "Tax-status hold: receipt, acceptance, processing, assessment, payment, refund, penalty and dispute resolution remain separate assertions and no published state proves legal finality or satisfaction.", "Independent external review was explicitly waived by the repository owner; this codex-only result remains a reviewable draft." ], "deferredResearch": [ "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." ] }, "statistics": { "sources": 17, "bundles": 6, "layers": 12, "findings": 24, "questions": 72, "artifacts": 24, "functions": 10 } }