# Vercy AI instruction - YAML 1.2 (JSON-compatible) { "vercy": "1.0-draft", "publication": { "status": "published", "adjudicationStatus": "reviewable-draft", "publishableCanonical": false, "generatedAt": "2026-09-06T17:51:49Z", "synthesisSha256": "e9f8eeb816eb889fa04544fd04ab9ba9fb26999d765d469a1dcf86fc29041179", "providerMode": "single-provider-waiver", "providers": [ "Codex" ], "waivedProviders": [ "Claude", "Grok" ] }, "metaModel": { "id": "WM-ECO-032", "registryId": "vr.wm-eco-032", "name": "Tax Return / Filing", "version": "0.3.0-research.1", "previousVersions": [], "entryKind": "aggregate", "family": "World Models", "category": "Society, people and institutions", "industry": [ "Cross-industry" ], "domain": [ "SOC.ECO.TAX" ], "tags": [ "tax", "return", "filing", "soc.eco.tax" ], "status": "published" }, "canonicalUrl": "https://ver.cy/models/wm-eco-032-tax-return-filing/", "sourceUrl": "https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/research/runs/wm-eco-032", "model": { "registry_id": "vr.wm-eco-032", "model_id": "WM-ECO-032", "name": "Tax Return / Filing", "entry_kind": "aggregate", "purpose": "Represent a versioned tax declaration package, its filing attempts and authority acknowledgements so agents can prepare, validate, sign, transmit, amend and reconcile tax-reporting context without confusing submission with receipt, acceptance, assessment, payment, refund, compliance or finality.", "scope_statement": "Owns return and revision identities; original, amended, corrected, superseding, supplemental, final, nil and information-return classes; taxpayer, tax account, registration, obligation, tax type, period and jurisdiction bindings; preparer, signer, representative, transmitter, software and tax-authority roles; form sections, lines, schedules, supplementary pages, elections, claims, disclosures, explanations and attachments; reported facts, amounts, currencies, units, bases, deductions, credits and declared-tax calculations; source-document and external-record evidence bindings; form, schema, taxonomy, code-set and business-rule versions; structural, completeness, cross-field and business validation; attestation, signature, mandate, consent and digest evidence; filing attempts, channels, endpoints, envelopes, payloads, postmarks, idempotency, retries and replacements; receipt confirmations, acknowledgements, rejection codes and accepted-for-processing responses; independent lifecycle axes and deadlines; non-destructive amendment, correction, supersession and withdrawal lineage; payment, refund, offset, penalty, interest, assessment, audit, inquiry, appeal, collection and records references; provenance, quality, clocks, tax secrecy, privacy, access, retention and loss-aware projections. External taxpayer, tax account, law, calculation-engine, invoice, payroll, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain authoritative.", "in_scope": [ "Return and revision identity, obligation, taxpayer, jurisdiction, form structure, facts, evidence, calculations, validation, signature, filing attempts and acknowledgements", "Lifecycle, deadlines, amendments, downstream references, clocks, provenance, privacy, access, retention, validation and projections" ], "out_of_scope": [ "Owning Taxpayer, Tax Account, Tax Law, Calculation Engine, Invoice, Payroll, Payment, Refund, Assessment, Audit, Dispute, Enforcement or generic Records masters", "Treating prepared as signed, submitted as received, schema-valid as accepted, accepted-for-processing as assessed, declared tax as authority liability, or return amount as payment or refund", "Autonomous legal attestation, signature, filing, payment, validation override, protected-data disclosure or record destruction" ], "boundary_notes": [ { "neighbor": "WM-POL-011", "distinction": "The unified registry supplies WM-POL-011 as a provisional parent signal only. Tax policy and administration remain external and no settled containment edge exists.", "source_refs": [ "SRC-008", "SRC-010" ] }, { "neighbor": "Taxpayer, tax account, obligation and tax law", "distinction": "The return binds external parties, accounts, obligations and versioned legal profiles; it does not own their identity or lifecycle.", "source_refs": [ "SRC-005", "SRC-007", "SRC-008", "SRC-014" ] }, { "neighbor": "Declaration, filing attempt, acknowledgement and assessment", "distinction": "A return revision declares facts, an attempt transmits a payload, an acknowledgement reports a channel or authority outcome, and an assessment is a separate authority determination.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-014", "SRC-015" ] }, { "neighbor": "Declared values, liability, payment and refund", "distinction": "Reported or calculated values do not prove an assessed liability, settled payment, offset, refund entitlement or refund execution.", "source_refs": [ "SRC-006", "SRC-008", "SRC-014" ] }, { "neighbor": "Jurisdiction and interoperability standards", "distinction": "Each tax, reporting, currency, signature, privacy or schema source covers a scoped profile; every mapping is version-pinned and loss-declaring.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018", "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ] }, "sources": [ { "id": "SRC-001", "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": "Official schemas and rules accessed 6 September 2026", "source_type": "schema", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Separates versioned schemas from business reject criteria for electronically filed returns." }, { "id": "SRC-002", "title": "Modernized e-File overview", "organization": "United States Internal Revenue Service", "url": "https://www.irs.gov/e-file-providers/modernized-e-file-overview", "version_or_date": "Official overview accessed 6 September 2026", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Distinguishes schema and business-rule validation, acceptance and later processing." }, { "id": "SRC-003", "title": "Publication 1345: Handbook for Authorized IRS e-file Providers", "organization": "United States Internal Revenue Service", "url": "https://www.irs.gov/pub/irs-pdf/p1345.pdf", "version_or_date": "Revision December 2025", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Defines provider, transmitter, signature, electronic postmark, acknowledgement and security duties." }, { "id": "SRC-004", "title": "Publication 4163: Modernized e-File Information for Authorized IRS e-file Providers", "organization": "United States Internal Revenue Service", "url": "https://www.irs.gov/pub/irs-pdf/p4163.pdf", "version_or_date": "Processing year 2026", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Documents MeF packaging, transmission, acknowledgements, rejects and annual version changes." }, { "id": "SRC-005", "title": "Self Assessment tax return forms", "organization": "HM Revenue and Customs", "url": "https://www.gov.uk/self-assessment-tax-return-forms", "version_or_date": "Official guidance accessed 6 September 2026", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Identifies the main return, supplementary pages, periods and submission forms." }, { "id": "SRC-006", "title": "Self Assessment tax returns: corrections", "organization": "HM Revenue and Customs", "url": "https://www.gov.uk/self-assessment-tax-returns/corrections", "version_or_date": "Official guidance accessed 6 September 2026", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Separates an amendment from the original return and from the later bill or refund result." }, { "id": "SRC-007", "title": "Making Tax Digital for Income Tax end-to-end service guide", "organization": "HM Revenue and Customs", "url": "https://developer.service.hmrc.gov.uk/guides/income-tax-mtd-end-to-end-service-guide/index.html", "version_or_date": "Updated August 2026", "source_type": "first-party-doc", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Shows authorization, obligations, submissions and versioned API interactions for digital tax reporting." }, { "id": "SRC-008", "title": "VAT Directive", "organization": "European Union", "url": "https://eur-lex.europa.eu/eli/dir/2006/112/oj/eng", "version_or_date": "Council Directive 2006/112/EC, current consolidated access", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Articles 250 and 251 describe VAT return information used to calculate chargeable tax and deductions." }, { "id": "SRC-009", "title": "General Data Protection Regulation", "organization": "European Union", "url": "https://eur-lex.europa.eu/eli/reg/2016/679/oj", "version_or_date": "Regulation EU 2016/679", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Requires purpose limitation, minimization, accuracy, security and accountable personal-data processing." }, { "id": "SRC-010", "title": "Tax Administration 3.0: The Digital Transformation of Tax Administration", "organization": "OECD", "url": "https://www.oecd.org/en/publications/tax-administration-3-0-the-digital-transformation-of-tax-administration_ca274cc5-en.html", "version_or_date": "8 December 2020", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Frames embedded, event-driven and data-centric digital tax administration." }, { "id": "SRC-011", "title": "Tax transparency resource centre: XML schemas and user guides", "organization": "OECD", "url": "https://www.oecd.org/en/topics/sub-issues/international-standards-on-tax-transparency/tax-transparency-resource-centre.html", "version_or_date": "Official resource centre accessed 6 September 2026", "source_type": "schema", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Publishes versioned reporting and status-message schemas, including correction and feedback mechanisms." }, { "id": "SRC-012", "title": "Country-by-country reporting for tax purposes", "organization": "OECD", "url": "https://www.oecd.org/en/topics/country-by-country-reporting-for-tax-purposes.html", "version_or_date": "Official topic page accessed 6 September 2026", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Separates report content, XML exchange syntax, status feedback and correction flows." }, { "id": "SRC-013", "title": "Amended Common Reporting Standard XML Schema User Guide", "organization": "OECD", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2024/10/amended-common-reporting-standard-xml-schema_27960161/dd7ee57a-en.pdf", "version_or_date": "2024", "source_type": "schema", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Defines reportable data, message identifiers, corrections and exchange packaging for a scoped tax profile." }, { "id": "SRC-014", "title": "File returns", "organization": "Canada Revenue Agency", "url": "https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-individuals/efile-electronic-filers/file-returns.html", "version_or_date": "Updated for 2026 filing services", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Distinguishes preparation, signature, transmission, acceptance or rejection, processing and reassessment." }, { "id": "SRC-015", "title": "File information returns electronically", "organization": "Canada Revenue Agency", "url": "https://www.canada.ca/en/revenue-agency/services/e-services/filing-information-returns-electronically-t4-t5-other-types-returns-overview.html", "version_or_date": "20 February 2026", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Links return types, XML specifications, validations, confirmation and post-filing correction." }, { "id": "SRC-016", "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 with errata", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Provides facts, contexts, units, taxonomies and validation concepts for structured business reports." }, { "id": "SRC-017", "title": "Report Packages 1.0", "organization": "XBRL International", "url": "https://specifications.xbrl.org/work-product-index-taxonomy-packages-report-packages-1.0.html", "version_or_date": "Recommendation 11 March 2025", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Defines a package for reports and supporting artifacts without making that format universal." }, { "id": "SRC-018", "title": "ISO 4217 currency codes", "organization": "International Organization for Standardization", "url": "https://www.iso.org/iso-4217-currency-codes.html", "version_or_date": "Current official list access", "source_type": "classifier", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Supplies versioned currency identifiers for declared and assessed amounts." }, { "id": "SRC-019", "title": "RFC 3339: Date and Time on the Internet", "organization": "Internet Engineering Task Force", "url": "https://www.rfc-editor.org/rfc/rfc3339.html", "version_or_date": "July 2002", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Provides interoperable timestamps with seconds and explicit UTC offset." }, { "id": "SRC-020", "title": "PROV-O: The PROV Ontology", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/prov-o/", "version_or_date": "Recommendation 30 April 2013", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Supplies entity, activity, agent, derivation and attribution semantics for filing provenance." }, { "id": "SRC-021", "title": "Data Quality Vocabulary", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/vocab-dqv/", "version_or_date": "Working Group Note 15 December 2016", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Supports explicit quality measurements, annotations and quality policies." }, { "id": "SRC-022", "title": "ODRL Information Model 2.2", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/odrl-model/", "version_or_date": "Recommendation 15 February 2018", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Provides policy, permission, prohibition, duty and constraint semantics for access and use." }, { "id": "SRC-023", "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": "Recommendation 11 April 2013", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Defines signature syntax, references, transforms, digests and validation for signed XML artifacts." }, { "id": "SRC-024", "title": "OpenAPI Specification 3.1.1", "organization": "OpenAPI Initiative", "url": "https://spec.openapis.org/oas/v3.1.1.html", "version_or_date": "Version 3.1.1", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T17:50:00Z", "relevance": "Supports discoverable, versioned API contracts for filing-related projections and services." } ], "structure": { "bundles": [ { "id": "identity-obligation-taxpayer-and-jurisdiction", "name": "Identity, obligation, taxpayer and jurisdiction", "description": "Identify one return aggregate, its versions, filing obligation and independently mastered parties", "rationale": "Identify one return aggregate, its versions, filing obligation and independently mastered parties", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-014", "SRC-015", "SRC-003", "SRC-007", "SRC-008" ], "layers": [ { "id": "return-identity-and-classification", "name": "Return identity and classification", "description": "Groups governed return identity and classification for Tax Return / Filing.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-014", "SRC-015" ], "findings": [ { "id": "return-version-form-schema-profile-status-and-master-system", "name": "Return, version, form, schema, profile, status and master system", "description": "Records return, version, form, schema, profile, status and master system as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-014", "SRC-015" ], "questions": [ { "id": "return-version-form-schema-profile-status-and-master-system-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish return, version, form, schema, profile, status and master system?", "kind": "identity", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "return-version-form-schema-profile-status-and-master-system-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on return, version, form, schema, profile, status and master system, for which purpose and under what authority?", "kind": "ownership", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "return-version-form-schema-profile-status-and-master-system-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify return, version, form, schema, profile, status and master system?", "kind": "validation", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "return-version-form-schema-profile-status-and-master-system-data", "name": "Return, version, form, schema, profile, status and master system data", "description": "Typed return or filing data for return, version, form, schema, profile, status and master system, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-014", "SRC-015" ] } ], "artifacts": [ { "id": "return-version-form-schema-profile-status-and-master-system-record", "name": "Return, version, form, schema, profile, status and master system record", "description": "Immutable or versioned evidence for return, version, form, schema, profile, status and master system with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-014", "SRC-015" ] } ], "inline_only_rationale": null }, { "id": "original-amended-corrected-superseding-supplemental-final-nil-and-information-return-class", "name": "Original, amended, corrected, superseding, supplemental, final, nil and information-return class", "description": "Records original, amended, corrected, superseding, supplemental, final, nil and information-return class as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-014", "SRC-015" ], "questions": [ { "id": "original-amended-corrected-superseding-supplemental-final-nil-and-information-return-class-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish original, amended, corrected, superseding, supplemental, final, nil and information-return class?", "kind": "classification", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "original-amended-corrected-superseding-supplemental-final-nil-and-information-return-class-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on original, amended, corrected, superseding, supplemental, final, nil and information-return class, for which purpose and under what authority?", "kind": "authority", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "original-amended-corrected-superseding-supplemental-final-nil-and-information-return-class-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify original, amended, corrected, superseding, supplemental, final, nil and information-return class?", "kind": "security", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "original-amended-corrected-superseding-supplemental-final-nil-and-information-return-class-data", "name": "Original, amended, corrected, superseding, supplemental, final, nil and information-return class data", "description": "Typed return or filing data for original, amended, corrected, superseding, supplemental, final, nil and information-return class, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-014", "SRC-015" ] } ], "artifacts": [ { "id": "original-amended-corrected-superseding-supplemental-final-nil-and-information-return-class-record", "name": "Original, amended, corrected, superseding, supplemental, final, nil and information-return class record", "description": "Immutable or versioned evidence for original, amended, corrected, superseding, supplemental, final, nil and information-return class with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-014", "SRC-015" ] } ], "inline_only_rationale": null } ] }, { "id": "taxpayer-representative-obligation-and-jurisdiction", "name": "Taxpayer, representative, obligation and jurisdiction", "description": "Groups governed taxpayer, representative, obligation and jurisdiction for Tax Return / Filing.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007", "SRC-008", "SRC-014" ], "findings": [ { "id": "taxpayer-account-registration-tax-type-period-obligation-and-jurisdiction-reference", "name": "Taxpayer, account, registration, tax type, period, obligation and jurisdiction reference", "description": "Records taxpayer, account, registration, tax type, period, obligation and jurisdiction reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007", "SRC-008", "SRC-014" ], "questions": [ { "id": "taxpayer-account-registration-tax-type-period-obligation-and-jurisdiction-reference-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish taxpayer, account, registration, tax type, period, obligation and jurisdiction reference?", "kind": "relationship", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "taxpayer-account-registration-tax-type-period-obligation-and-jurisdiction-reference-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on taxpayer, account, registration, tax type, period, obligation and jurisdiction reference, for which purpose and under what authority?", "kind": "requirement", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "taxpayer-account-registration-tax-type-period-obligation-and-jurisdiction-reference-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify taxpayer, account, registration, tax type, period, obligation and jurisdiction reference?", "kind": "privacy", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "taxpayer-account-registration-tax-type-period-obligation-and-jurisdiction-reference-data", "name": "Taxpayer, account, registration, tax type, period, obligation and jurisdiction reference data", "description": "Typed return or filing data for taxpayer, account, registration, tax type, period, obligation and jurisdiction reference, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-005", "SRC-007", "SRC-008", "SRC-014" ] } ], "artifacts": [ { "id": "taxpayer-account-registration-tax-type-period-obligation-and-jurisdiction-reference-record", "name": "Taxpayer, account, registration, tax type, period, obligation and jurisdiction reference record", "description": "Immutable or versioned evidence for taxpayer, account, registration, tax type, period, obligation and jurisdiction reference with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007", "SRC-008", "SRC-014" ] } ], "inline_only_rationale": null }, { "id": "preparer-signer-representative-transmitter-software-and-authority-role", "name": "Preparer, signer, representative, transmitter, software and authority role", "description": "Records preparer, signer, representative, transmitter, software and authority role as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007", "SRC-008", "SRC-014" ], "questions": [ { "id": "preparer-signer-representative-transmitter-software-and-authority-role-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish preparer, signer, representative, transmitter, software and authority role?", "kind": "authority", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "preparer-signer-representative-transmitter-software-and-authority-role-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on preparer, signer, representative, transmitter, software and authority role, for which purpose and under what authority?", "kind": "constraint", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "preparer-signer-representative-transmitter-software-and-authority-role-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify preparer, signer, representative, transmitter, software and authority role?", "kind": "retention", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "preparer-signer-representative-transmitter-software-and-authority-role-data", "name": "Preparer, signer, representative, transmitter, software and authority role data", "description": "Typed return or filing data for preparer, signer, representative, transmitter, software and authority role, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-005", "SRC-007", "SRC-008", "SRC-014" ] } ], "artifacts": [ { "id": "preparer-signer-representative-transmitter-software-and-authority-role-record", "name": "Preparer, signer, representative, transmitter, software and authority role record", "description": "Immutable or versioned evidence for preparer, signer, representative, transmitter, software and authority role with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-003", "SRC-005", "SRC-007", "SRC-008", "SRC-014" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "declaration-structure-facts-calculations-and-evidence", "name": "Declaration structure, facts, calculations and evidence", "description": "Represent the versioned declaration package and its evidence without absorbing external masters", "rationale": "Represent the versioned declaration package and its evidence without absorbing external masters", "source_refs": [ "SRC-005", "SRC-008", "SRC-012", "SRC-013", "SRC-016", "SRC-017", "SRC-001", "SRC-014", "SRC-018" ], "layers": [ { "id": "sections-schedules-attachments-elections-and-disclosures", "name": "Sections, schedules, attachments, elections and disclosures", "description": "Groups governed sections, schedules, attachments, elections and disclosures for Tax Return / Filing.", "source_refs": [ "SRC-005", "SRC-008", "SRC-012", "SRC-013", "SRC-016", "SRC-017" ], "findings": [ { "id": "form-section-line-schedule-supplementary-page-and-attachment", "name": "Form section, line, schedule, supplementary page and attachment", "description": "Records form section, line, schedule, supplementary page and attachment as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-005", "SRC-008", "SRC-012", "SRC-013", "SRC-016", "SRC-017" ], "questions": [ { "id": "form-section-line-schedule-supplementary-page-and-attachment-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish form section, line, schedule, supplementary page and attachment?", "kind": "composition", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "form-section-line-schedule-supplementary-page-and-attachment-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on form section, line, schedule, supplementary page and attachment, for which purpose and under what authority?", "kind": "process", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "form-section-line-schedule-supplementary-page-and-attachment-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify form section, line, schedule, supplementary page and attachment?", "kind": "access", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "form-section-line-schedule-supplementary-page-and-attachment-data", "name": "Form section, line, schedule, supplementary page and attachment data", "description": "Typed return or filing data for form section, line, schedule, supplementary page and attachment, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-008", "SRC-012", "SRC-013", "SRC-016", "SRC-017" ] } ], "artifacts": [ { "id": "form-section-line-schedule-supplementary-page-and-attachment-record", "name": "Form section, line, schedule, supplementary page and attachment record", "description": "Immutable or versioned evidence for form section, line, schedule, supplementary page and attachment with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-005", "SRC-008", "SRC-012", "SRC-013", "SRC-016", "SRC-017" ] } ], "inline_only_rationale": null }, { "id": "election-claim-disclosure-position-explanation-and-attestation", "name": "Election, claim, disclosure, position, explanation and attestation", "description": "Records election, claim, disclosure, position, explanation and attestation as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-005", "SRC-008", "SRC-012", "SRC-013", "SRC-016", "SRC-017" ], "questions": [ { "id": "election-claim-disclosure-position-explanation-and-attestation-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish election, claim, disclosure, position, explanation and attestation?", "kind": "requirement", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "election-claim-disclosure-position-explanation-and-attestation-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on election, claim, disclosure, position, explanation and attestation, for which purpose and under what authority?", "kind": "event", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "election-claim-disclosure-position-explanation-and-attestation-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify election, claim, disclosure, position, explanation and attestation?", "kind": "exception", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "election-claim-disclosure-position-explanation-and-attestation-data", "name": "Election, claim, disclosure, position, explanation and attestation data", "description": "Typed return or filing data for election, claim, disclosure, position, explanation and attestation, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-008", "SRC-012", "SRC-013", "SRC-016", "SRC-017" ] } ], "artifacts": [ { "id": "election-claim-disclosure-position-explanation-and-attestation-record", "name": "Election, claim, disclosure, position, explanation and attestation record", "description": "Immutable or versioned evidence for election, claim, disclosure, position, explanation and attestation with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-005", "SRC-008", "SRC-012", "SRC-013", "SRC-016", "SRC-017" ] } ], "inline_only_rationale": null } ] }, { "id": "reported-facts-calculations-and-source-evidence", "name": "Reported facts, calculations and source evidence", "description": "Groups governed reported facts, calculations and source evidence for Tax Return / Filing.", "source_refs": [ "SRC-001", "SRC-008", "SRC-013", "SRC-014", "SRC-016", "SRC-018" ], "findings": [ { "id": "reported-fact-amount-currency-unit-basis-deduction-credit-and-declared-tax", "name": "Reported fact, amount, currency, unit, basis, deduction, credit and declared tax", "description": "Records reported fact, amount, currency, unit, basis, deduction, credit and declared tax as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-008", "SRC-013", "SRC-014", "SRC-016", "SRC-018" ], "questions": [ { "id": "reported-fact-amount-currency-unit-basis-deduction-credit-and-declared-tax-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish reported fact, amount, currency, unit, basis, deduction, credit and declared tax?", "kind": "measurement", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "reported-fact-amount-currency-unit-basis-deduction-credit-and-declared-tax-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on reported fact, amount, currency, unit, basis, deduction, credit and declared tax, for which purpose and under what authority?", "kind": "measurement", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "reported-fact-amount-currency-unit-basis-deduction-credit-and-declared-tax-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify reported fact, amount, currency, unit, basis, deduction, credit and declared tax?", "kind": "interoperability", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "reported-fact-amount-currency-unit-basis-deduction-credit-and-declared-tax-data", "name": "Reported fact, amount, currency, unit, basis, deduction, credit and declared tax data", "description": "Typed return or filing data for reported fact, amount, currency, unit, basis, deduction, credit and declared tax, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-008", "SRC-013", "SRC-014", "SRC-016", "SRC-018" ] } ], "artifacts": [ { "id": "reported-fact-amount-currency-unit-basis-deduction-credit-and-declared-tax-record", "name": "Reported fact, amount, currency, unit, basis, deduction, credit and declared tax record", "description": "Immutable or versioned evidence for reported fact, amount, currency, unit, basis, deduction, credit and declared tax with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-008", "SRC-013", "SRC-014", "SRC-016", "SRC-018" ] } ], "inline_only_rationale": null }, { "id": "source-document-ledger-invoice-payroll-payment-and-evidence-reference", "name": "Source document, ledger, invoice, payroll, payment and evidence reference", "description": "Records source document, ledger, invoice, payroll, payment and evidence reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-008", "SRC-013", "SRC-014", "SRC-016", "SRC-018" ], "questions": [ { "id": "source-document-ledger-invoice-payroll-payment-and-evidence-reference-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish source document, ledger, invoice, payroll, payment and evidence reference?", "kind": "evidence", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "source-document-ledger-invoice-payroll-payment-and-evidence-reference-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on source document, ledger, invoice, payroll, payment and evidence reference, for which purpose and under what authority?", "kind": "evidence", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "source-document-ledger-invoice-payroll-payment-and-evidence-reference-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify source document, ledger, invoice, payroll, payment and evidence reference?", "kind": "decision", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "source-document-ledger-invoice-payroll-payment-and-evidence-reference-data", "name": "Source document, ledger, invoice, payroll, payment and evidence reference data", "description": "Typed return or filing data for source document, ledger, invoice, payroll, payment and evidence reference, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-008", "SRC-013", "SRC-014", "SRC-016", "SRC-018" ] } ], "artifacts": [ { "id": "source-document-ledger-invoice-payroll-payment-and-evidence-reference-record", "name": "Source document, ledger, invoice, payroll, payment and evidence reference record", "description": "Immutable or versioned evidence for source document, ledger, invoice, payroll, payment and evidence reference with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-008", "SRC-013", "SRC-014", "SRC-016", "SRC-018" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "preparation-validation-signature-and-authorization", "name": "Preparation, validation, signature and authorization", "description": "Preserve preparation controls, rule versions and delegated attestations before transmission", "rationale": "Preserve preparation controls, rule versions and delegated attestations before transmission", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-011", "SRC-015", "SRC-016", "SRC-003", "SRC-014", "SRC-023" ], "layers": [ { "id": "schema-rule-and-cross-field-validation", "name": "Schema, rule and cross-field validation", "description": "Groups governed schema, rule and cross-field validation for Tax Return / Filing.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-011", "SRC-015", "SRC-016" ], "findings": [ { "id": "form-schema-taxonomy-code-set-and-business-rule-version", "name": "Form, schema, taxonomy, code-set and business-rule version", "description": "Records form, schema, taxonomy, code-set and business-rule version as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-011", "SRC-015", "SRC-016" ], "questions": [ { "id": "form-schema-taxonomy-code-set-and-business-rule-version-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish form, schema, taxonomy, code-set and business-rule version?", "kind": "validation", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "form-schema-taxonomy-code-set-and-business-rule-version-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on form, schema, taxonomy, code-set and business-rule version, for which purpose and under what authority?", "kind": "quality", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "form-schema-taxonomy-code-set-and-business-rule-version-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify form, schema, taxonomy, code-set and business-rule version?", "kind": "identity", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "form-schema-taxonomy-code-set-and-business-rule-version-data", "name": "Form, schema, taxonomy, code-set and business-rule version data", "description": "Typed return or filing data for form, schema, taxonomy, code-set and business-rule version, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-011", "SRC-015", "SRC-016" ] } ], "artifacts": [ { "id": "form-schema-taxonomy-code-set-and-business-rule-version-record", "name": "Form, schema, taxonomy, code-set and business-rule version record", "description": "Immutable or versioned evidence for form, schema, taxonomy, code-set and business-rule version with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-011", "SRC-015", "SRC-016" ] } ], "inline_only_rationale": null }, { "id": "structural-business-cross-field-completeness-error-warning-and-waiver", "name": "Structural, business, cross-field, completeness, error, warning and waiver", "description": "Records structural, business, cross-field, completeness, error, warning and waiver as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-011", "SRC-015", "SRC-016" ], "questions": [ { "id": "structural-business-cross-field-completeness-error-warning-and-waiver-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish structural, business, cross-field, completeness, error, warning and waiver?", "kind": "quality", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "structural-business-cross-field-completeness-error-warning-and-waiver-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on structural, business, cross-field, completeness, error, warning and waiver, for which purpose and under what authority?", "kind": "validation", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "structural-business-cross-field-completeness-error-warning-and-waiver-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify structural, business, cross-field, completeness, error, warning and waiver?", "kind": "classification", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "structural-business-cross-field-completeness-error-warning-and-waiver-data", "name": "Structural, business, cross-field, completeness, error, warning and waiver data", "description": "Typed return or filing data for structural, business, cross-field, completeness, error, warning and waiver, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-011", "SRC-015", "SRC-016" ] } ], "artifacts": [ { "id": "structural-business-cross-field-completeness-error-warning-and-waiver-record", "name": "Structural, business, cross-field, completeness, error, warning and waiver record", "description": "Immutable or versioned evidence for structural, business, cross-field, completeness, error, warning and waiver with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-011", "SRC-015", "SRC-016" ] } ], "inline_only_rationale": null } ] }, { "id": "attestation-signature-consent-and-filing-mandate", "name": "Attestation, signature, consent and filing mandate", "description": "Groups governed attestation, signature, consent and filing mandate for Tax Return / Filing.", "source_refs": [ "SRC-003", "SRC-014", "SRC-023" ], "findings": [ { "id": "declaration-attestation-signature-certificate-digest-and-signature-time", "name": "Declaration, attestation, signature, certificate, digest and signature time", "description": "Records declaration, attestation, signature, certificate, digest and signature time as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-003", "SRC-014", "SRC-023" ], "questions": [ { "id": "declaration-attestation-signature-certificate-digest-and-signature-time-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish declaration, attestation, signature, certificate, digest and signature time?", "kind": "provenance", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "declaration-attestation-signature-certificate-digest-and-signature-time-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on declaration, attestation, signature, certificate, digest and signature time, for which purpose and under what authority?", "kind": "security", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "declaration-attestation-signature-certificate-digest-and-signature-time-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify declaration, attestation, signature, certificate, digest and signature time?", "kind": "composition", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "declaration-attestation-signature-certificate-digest-and-signature-time-data", "name": "Declaration, attestation, signature, certificate, digest and signature time data", "description": "Typed return or filing data for declaration, attestation, signature, certificate, digest and signature time, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-014", "SRC-023" ] } ], "artifacts": [ { "id": "declaration-attestation-signature-certificate-digest-and-signature-time-record", "name": "Declaration, attestation, signature, certificate, digest and signature time record", "description": "Immutable or versioned evidence for declaration, attestation, signature, certificate, digest and signature time with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-003", "SRC-014", "SRC-023" ] } ], "inline_only_rationale": null }, { "id": "filing-mandate-representative-authority-consent-scope-and-responsibility", "name": "Filing mandate, representative authority, consent, scope and responsibility", "description": "Records filing mandate, representative authority, consent, scope and responsibility as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-003", "SRC-014", "SRC-023" ], "questions": [ { "id": "filing-mandate-representative-authority-consent-scope-and-responsibility-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish filing mandate, representative authority, consent, scope and responsibility?", "kind": "authority", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "filing-mandate-representative-authority-consent-scope-and-responsibility-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on filing mandate, representative authority, consent, scope and responsibility, for which purpose and under what authority?", "kind": "privacy", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "filing-mandate-representative-authority-consent-scope-and-responsibility-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify filing mandate, representative authority, consent, scope and responsibility?", "kind": "relationship", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "filing-mandate-representative-authority-consent-scope-and-responsibility-data", "name": "Filing mandate, representative authority, consent, scope and responsibility data", "description": "Typed return or filing data for filing mandate, representative authority, consent, scope and responsibility, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-014", "SRC-023" ] } ], "artifacts": [ { "id": "filing-mandate-representative-authority-consent-scope-and-responsibility-record", "name": "Filing mandate, representative authority, consent, scope and responsibility record", "description": "Immutable or versioned evidence for filing mandate, representative authority, consent, scope and responsibility with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-003", "SRC-014", "SRC-023" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "filing-transport-acknowledgement-and-authority-response", "name": "Filing transport, acknowledgement and authority response", "description": "Track every attempt and response without turning submission into receipt, acceptance or assessment", "rationale": "Track every attempt and response without turning submission into receipt, acceptance or assessment", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-007", "SRC-013", "SRC-015", "SRC-002", "SRC-011", "SRC-014" ], "layers": [ { "id": "filing-attempt-channel-envelope-and-payload", "name": "Filing attempt, channel, envelope and payload", "description": "Groups governed filing attempt, channel, envelope and payload for Tax Return / Filing.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-007", "SRC-013", "SRC-015" ], "findings": [ { "id": "attempt-channel-endpoint-envelope-payload-digest-idempotency-and-postmark", "name": "Attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark", "description": "Records attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-007", "SRC-013", "SRC-015" ], "questions": [ { "id": "attempt-channel-endpoint-envelope-payload-digest-idempotency-and-postmark-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark?", "kind": "process", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "attempt-channel-endpoint-envelope-payload-digest-idempotency-and-postmark-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark, for which purpose and under what authority?", "kind": "retention", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "attempt-channel-endpoint-envelope-payload-digest-idempotency-and-postmark-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark?", "kind": "state", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "attempt-channel-endpoint-envelope-payload-digest-idempotency-and-postmark-data", "name": "Attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark data", "description": "Typed return or filing data for attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-007", "SRC-013", "SRC-015" ] } ], "artifacts": [ { "id": "attempt-channel-endpoint-envelope-payload-digest-idempotency-and-postmark-record", "name": "Attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark record", "description": "Immutable or versioned evidence for attempt, channel, endpoint, envelope, payload, digest, idempotency and postmark with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-007", "SRC-013", "SRC-015" ] } ], "inline_only_rationale": null }, { "id": "transmission-retry-duplicate-withdrawal-replacement-and-delivery-event", "name": "Transmission, retry, duplicate, withdrawal, replacement and delivery event", "description": "Records transmission, retry, duplicate, withdrawal, replacement and delivery event as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-007", "SRC-013", "SRC-015" ], "questions": [ { "id": "transmission-retry-duplicate-withdrawal-replacement-and-delivery-event-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish transmission, retry, duplicate, withdrawal, replacement and delivery event?", "kind": "event", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "transmission-retry-duplicate-withdrawal-replacement-and-delivery-event-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on transmission, retry, duplicate, withdrawal, replacement and delivery event, for which purpose and under what authority?", "kind": "access", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "transmission-retry-duplicate-withdrawal-replacement-and-delivery-event-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify transmission, retry, duplicate, withdrawal, replacement and delivery event?", "kind": "lifecycle", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "transmission-retry-duplicate-withdrawal-replacement-and-delivery-event-data", "name": "Transmission, retry, duplicate, withdrawal, replacement and delivery event data", "description": "Typed return or filing data for transmission, retry, duplicate, withdrawal, replacement and delivery event, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-007", "SRC-013", "SRC-015" ] } ], "artifacts": [ { "id": "transmission-retry-duplicate-withdrawal-replacement-and-delivery-event-record", "name": "Transmission, retry, duplicate, withdrawal, replacement and delivery event record", "description": "Immutable or versioned evidence for transmission, retry, duplicate, withdrawal, replacement and delivery event with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-007", "SRC-013", "SRC-015" ] } ], "inline_only_rationale": null } ] }, { "id": "receipt-validation-acceptance-and-assessment-boundary", "name": "Receipt, validation, acceptance and assessment boundary", "description": "Groups governed receipt, validation, acceptance and assessment boundary for Tax Return / Filing.", "source_refs": [ "SRC-002", "SRC-004", "SRC-011", "SRC-014", "SRC-015" ], "findings": [ { "id": "acknowledgement-receipt-confirmation-rejection-error-and-correlation", "name": "Acknowledgement, receipt, confirmation, rejection, error and correlation", "description": "Records acknowledgement, receipt, confirmation, rejection, error and correlation as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-002", "SRC-004", "SRC-011", "SRC-014", "SRC-015" ], "questions": [ { "id": "acknowledgement-receipt-confirmation-rejection-error-and-correlation-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish acknowledgement, receipt, confirmation, rejection, error and correlation?", "kind": "evidence", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "acknowledgement-receipt-confirmation-rejection-error-and-correlation-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on acknowledgement, receipt, confirmation, rejection, error and correlation, for which purpose and under what authority?", "kind": "exception", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "acknowledgement-receipt-confirmation-rejection-error-and-correlation-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify acknowledgement, receipt, confirmation, rejection, error and correlation?", "kind": "temporal", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "acknowledgement-receipt-confirmation-rejection-error-and-correlation-data", "name": "Acknowledgement, receipt, confirmation, rejection, error and correlation data", "description": "Typed return or filing data for acknowledgement, receipt, confirmation, rejection, error and correlation, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-002", "SRC-004", "SRC-011", "SRC-014", "SRC-015" ] } ], "artifacts": [ { "id": "acknowledgement-receipt-confirmation-rejection-error-and-correlation-record", "name": "Acknowledgement, receipt, confirmation, rejection, error and correlation record", "description": "Immutable or versioned evidence for acknowledgement, receipt, confirmation, rejection, error and correlation with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-002", "SRC-004", "SRC-011", "SRC-014", "SRC-015" ] } ], "inline_only_rationale": null }, { "id": "accepted-for-processing-assessment-notice-liability-and-refund-reference", "name": "Accepted-for-processing, assessment, notice, liability and refund reference", "description": "Records accepted-for-processing, assessment, notice, liability and refund reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-002", "SRC-004", "SRC-011", "SRC-014", "SRC-015" ], "questions": [ { "id": "accepted-for-processing-assessment-notice-liability-and-refund-reference-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish accepted-for-processing, assessment, notice, liability and refund reference?", "kind": "lifecycle", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "accepted-for-processing-assessment-notice-liability-and-refund-reference-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on accepted-for-processing, assessment, notice, liability and refund reference, for which purpose and under what authority?", "kind": "interoperability", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "accepted-for-processing-assessment-notice-liability-and-refund-reference-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify accepted-for-processing, assessment, notice, liability and refund reference?", "kind": "spatial", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "accepted-for-processing-assessment-notice-liability-and-refund-reference-data", "name": "Accepted-for-processing, assessment, notice, liability and refund reference data", "description": "Typed return or filing data for accepted-for-processing, assessment, notice, liability and refund reference, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-002", "SRC-004", "SRC-011", "SRC-014", "SRC-015" ] } ], "artifacts": [ { "id": "accepted-for-processing-assessment-notice-liability-and-refund-reference-record", "name": "Accepted-for-processing, assessment, notice, liability and refund reference record", "description": "Immutable or versioned evidence for accepted-for-processing, assessment, notice, liability and refund reference with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-002", "SRC-004", "SRC-011", "SRC-014", "SRC-015" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "lifecycle-amendment-payment-and-dispute-references", "name": "Lifecycle, amendment, payment and dispute references", "description": "Represent independent lifecycle axes and non-destructive successor returns", "rationale": "Represent independent lifecycle axes and non-destructive successor returns", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-014", "SRC-019", "SRC-011", "SRC-013" ], "layers": [ { "id": "return-lifecycle-deadlines-extensions-and-clocks", "name": "Return lifecycle, deadlines, extensions and clocks", "description": "Groups governed return lifecycle, deadlines, extensions and clocks for Tax Return / Filing.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-014", "SRC-019" ], "findings": [ { "id": "draft-prepared-validated-signed-submitted-received-rejected-accepted-assessed-superseded-and-closed-state", "name": "Draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state", "description": "Records draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-014", "SRC-019" ], "questions": [ { "id": "draft-prepared-validated-signed-submitted-received-rejected-accepted-assessed-superseded-and-closed-state-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state?", "kind": "state", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "draft-prepared-validated-signed-submitted-received-rejected-accepted-assessed-superseded-and-closed-state-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state, for which purpose and under what authority?", "kind": "decision", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "draft-prepared-validated-signed-submitted-received-rejected-accepted-assessed-superseded-and-closed-state-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state?", "kind": "provenance", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "draft-prepared-validated-signed-submitted-received-rejected-accepted-assessed-superseded-and-closed-state-data", "name": "Draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state data", "description": "Typed return or filing data for draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-014", "SRC-019" ] } ], "artifacts": [ { "id": "draft-prepared-validated-signed-submitted-received-rejected-accepted-assessed-superseded-and-closed-state-record", "name": "Draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state record", "description": "Immutable or versioned evidence for draft, prepared, validated, signed, submitted, received, rejected, accepted, assessed, superseded and closed state with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-014", "SRC-019" ] } ], "inline_only_rationale": null }, { "id": "period-due-date-extension-late-filing-effective-event-and-knowledge-time", "name": "Period, due date, extension, late filing, effective, event and knowledge time", "description": "Records period, due date, extension, late filing, effective, event and knowledge time as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-014", "SRC-019" ], "questions": [ { "id": "period-due-date-extension-late-filing-effective-event-and-knowledge-time-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish period, due date, extension, late filing, effective, event and knowledge time?", "kind": "temporal", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "period-due-date-extension-late-filing-effective-event-and-knowledge-time-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on period, due date, extension, late filing, effective, event and knowledge time, for which purpose and under what authority?", "kind": "identity", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "period-due-date-extension-late-filing-effective-event-and-knowledge-time-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify period, due date, extension, late filing, effective, event and knowledge time?", "kind": "ownership", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "period-due-date-extension-late-filing-effective-event-and-knowledge-time-data", "name": "Period, due date, extension, late filing, effective, event and knowledge time data", "description": "Typed return or filing data for period, due date, extension, late filing, effective, event and knowledge time, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-014", "SRC-019" ] } ], "artifacts": [ { "id": "period-due-date-extension-late-filing-effective-event-and-knowledge-time-record", "name": "Period, due date, extension, late filing, effective, event and knowledge time record", "description": "Immutable or versioned evidence for period, due date, extension, late filing, effective, event and knowledge time with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-014", "SRC-019" ] } ], "inline_only_rationale": null } ] }, { "id": "amendment-correction-and-downstream-references", "name": "Amendment, correction and downstream references", "description": "Groups governed amendment, correction and downstream references for Tax Return / Filing.", "source_refs": [ "SRC-006", "SRC-011", "SRC-013", "SRC-014" ], "findings": [ { "id": "amendment-correction-supersession-withdrawal-predecessor-successor-and-change-set", "name": "Amendment, correction, supersession, withdrawal, predecessor, successor and change set", "description": "Records amendment, correction, supersession, withdrawal, predecessor, successor and change set as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-006", "SRC-011", "SRC-013", "SRC-014" ], "questions": [ { "id": "amendment-correction-supersession-withdrawal-predecessor-successor-and-change-set-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish amendment, correction, supersession, withdrawal, predecessor, successor and change set?", "kind": "exception", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "amendment-correction-supersession-withdrawal-predecessor-successor-and-change-set-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on amendment, correction, supersession, withdrawal, predecessor, successor and change set, for which purpose and under what authority?", "kind": "classification", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "amendment-correction-supersession-withdrawal-predecessor-successor-and-change-set-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify amendment, correction, supersession, withdrawal, predecessor, successor and change set?", "kind": "authority", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "amendment-correction-supersession-withdrawal-predecessor-successor-and-change-set-data", "name": "Amendment, correction, supersession, withdrawal, predecessor, successor and change set data", "description": "Typed return or filing data for amendment, correction, supersession, withdrawal, predecessor, successor and change set, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-006", "SRC-011", "SRC-013", "SRC-014" ] } ], "artifacts": [ { "id": "amendment-correction-supersession-withdrawal-predecessor-successor-and-change-set-record", "name": "Amendment, correction, supersession, withdrawal, predecessor, successor and change set record", "description": "Immutable or versioned evidence for amendment, correction, supersession, withdrawal, predecessor, successor and change set with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-006", "SRC-011", "SRC-013", "SRC-014" ] } ], "inline_only_rationale": null }, { "id": "payment-refund-offset-penalty-interest-audit-inquiry-appeal-and-collection-reference", "name": "Payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference", "description": "Records payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-006", "SRC-011", "SRC-013", "SRC-014" ], "questions": [ { "id": "payment-refund-offset-penalty-interest-audit-inquiry-appeal-and-collection-reference-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference?", "kind": "relationship", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "payment-refund-offset-penalty-interest-audit-inquiry-appeal-and-collection-reference-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference, for which purpose and under what authority?", "kind": "composition", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "payment-refund-offset-penalty-interest-audit-inquiry-appeal-and-collection-reference-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference?", "kind": "requirement", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "payment-refund-offset-penalty-interest-audit-inquiry-appeal-and-collection-reference-data", "name": "Payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference data", "description": "Typed return or filing data for payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-006", "SRC-011", "SRC-013", "SRC-014" ] } ], "artifacts": [ { "id": "payment-refund-offset-penalty-interest-audit-inquiry-appeal-and-collection-reference-record", "name": "Payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference record", "description": "Immutable or versioned evidence for payment, refund, offset, penalty, interest, audit, inquiry, appeal and collection reference with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-006", "SRC-011", "SRC-013", "SRC-014" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "governance-provenance-privacy-retention-and-interoperability", "name": "Governance, provenance, privacy, retention and interoperability", "description": "Qualify every assertion, access decision and external projection for agent-safe use", "rationale": "Qualify every assertion, access decision and external projection for agent-safe use", "source_refs": [ "SRC-009", "SRC-019", "SRC-020", "SRC-021", "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018", "SRC-022", "SRC-023", "SRC-024" ], "layers": [ { "id": "source-provenance-quality-and-time", "name": "Source, provenance, quality and time", "description": "Groups governed source, provenance, quality and time for Tax Return / Filing.", "source_refs": [ "SRC-009", "SRC-019", "SRC-020", "SRC-021" ], "findings": [ { "id": "source-actor-activity-derivation-conflict-confidence-and-quality-measure", "name": "Source, actor, activity, derivation, conflict, confidence and quality measure", "description": "Records source, actor, activity, derivation, conflict, confidence and quality measure as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-009", "SRC-019", "SRC-020", "SRC-021" ], "questions": [ { "id": "source-actor-activity-derivation-conflict-confidence-and-quality-measure-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish source, actor, activity, derivation, conflict, confidence and quality measure?", "kind": "provenance", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "source-actor-activity-derivation-conflict-confidence-and-quality-measure-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on source, actor, activity, derivation, conflict, confidence and quality measure, for which purpose and under what authority?", "kind": "relationship", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "source-actor-activity-derivation-conflict-confidence-and-quality-measure-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify source, actor, activity, derivation, conflict, confidence and quality measure?", "kind": "constraint", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "source-actor-activity-derivation-conflict-confidence-and-quality-measure-data", "name": "Source, actor, activity, derivation, conflict, confidence and quality measure data", "description": "Typed return or filing data for source, actor, activity, derivation, conflict, confidence and quality measure, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-009", "SRC-019", "SRC-020", "SRC-021" ] } ], "artifacts": [ { "id": "source-actor-activity-derivation-conflict-confidence-and-quality-measure-record", "name": "Source, actor, activity, derivation, conflict, confidence and quality measure record", "description": "Immutable or versioned evidence for source, actor, activity, derivation, conflict, confidence and quality measure with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-009", "SRC-019", "SRC-020", "SRC-021" ] } ], "inline_only_rationale": null }, { "id": "tax-period-due-signature-submission-receipt-assessment-observation-ingestion-and-knowledge-time", "name": "Tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time", "description": "Records tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-009", "SRC-019", "SRC-020", "SRC-021" ], "questions": [ { "id": "tax-period-due-signature-submission-receipt-assessment-observation-ingestion-and-knowledge-time-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time?", "kind": "temporal", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "tax-period-due-signature-submission-receipt-assessment-observation-ingestion-and-knowledge-time-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time, for which purpose and under what authority?", "kind": "state", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "tax-period-due-signature-submission-receipt-assessment-observation-ingestion-and-knowledge-time-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time?", "kind": "process", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "tax-period-due-signature-submission-receipt-assessment-observation-ingestion-and-knowledge-time-data", "name": "Tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time data", "description": "Typed return or filing data for tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-009", "SRC-019", "SRC-020", "SRC-021" ] } ], "artifacts": [ { "id": "tax-period-due-signature-submission-receipt-assessment-observation-ingestion-and-knowledge-time-record", "name": "Tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time record", "description": "Immutable or versioned evidence for tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge time with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-009", "SRC-019", "SRC-020", "SRC-021" ] } ], "inline_only_rationale": null } ] }, { "id": "ownership-access-retention-and-loss-aware-projection", "name": "Ownership, access, retention and loss-aware projection", "description": "Groups governed ownership, access, retention and loss-aware projection for Tax Return / Filing.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018", "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ], "findings": [ { "id": "owner-steward-tax-secrecy-purpose-access-exception-audit-legal-hold-and-tombstone", "name": "Owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone", "description": "Records owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018", "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ], "questions": [ { "id": "owner-steward-tax-secrecy-purpose-access-exception-audit-legal-hold-and-tombstone-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone?", "kind": "access", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "owner-steward-tax-secrecy-purpose-access-exception-audit-legal-hold-and-tombstone-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone, for which purpose and under what authority?", "kind": "lifecycle", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "owner-steward-tax-secrecy-purpose-access-exception-audit-legal-hold-and-tombstone-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone?", "kind": "event", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "owner-steward-tax-secrecy-purpose-access-exception-audit-legal-hold-and-tombstone-data", "name": "Owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone data", "description": "Typed return or filing data for owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018", "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "artifacts": [ { "id": "owner-steward-tax-secrecy-purpose-access-exception-audit-legal-hold-and-tombstone-record", "name": "Owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone record", "description": "Immutable or versioned evidence for owner, steward, tax secrecy, purpose, access, exception, audit, legal hold and tombstone with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018", "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "inline_only_rationale": null }, { "id": "jurisdiction-form-schema-taxonomy-currency-conformance-and-mapping-loss", "name": "Jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss", "description": "Records jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss as source-qualified Tax Return / Filing context while taxpayer, tax account, law, calculation engine, invoice, payment, refund, assessment, audit, dispute, enforcement and generic document masters remain independently identifiable.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018", "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ], "questions": [ { "id": "jurisdiction-form-schema-taxonomy-currency-conformance-and-mapping-loss-q01", "text": "Which stable return, version, taxpayer, obligation, tax period, jurisdiction, form, schema and external-master identities establish jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss?", "kind": "interoperability", "answer_data": [ "return, revision, taxpayer, tax account, obligation, tax type, period, jurisdiction and master-system identifiers", "original, amended, corrected, superseding, supplemental, final, nil and information-return classes", "draft, prepared, validated, signed, submitted, received, rejected, accepted-for-processing, assessed, superseded and closed states" ] }, { "id": "jurisdiction-form-schema-taxonomy-currency-conformance-and-mapping-loss-q02", "text": "Who prepares, signs, transmits, receives, validates, assesses, pays, audits, contests or may rely on jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss, for which purpose and under what authority?", "kind": "temporal", "answer_data": [ "taxpayer, preparer, signer, representative, transmitter, software provider, tax authority, payment provider, auditor and reviewer", "statute, form instruction, filing mandate, signature, consent, delegated role, policy, jurisdiction and segregation of duties", "purpose, scope, responsibility, deadline, exception, privacy, tax secrecy, accountability and contestability" ] }, { "id": "jurisdiction-form-schema-taxonomy-currency-conformance-and-mapping-loss-q03", "text": "Which value, currency, unit, rule version, source, evidence, method, event time, knowledge time, uncertainty, successor lineage and projection loss qualify jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss?", "kind": "measurement", "answer_data": [ "reported fact, basis, deduction, credit, declared tax, authority liability, payment and refund value types plus currency, unit and precision", "form, schema, taxonomy, code set, calculation, business rule, source evidence, validation and authority response", "tax period, due, signature, submission, receipt, assessment, observation, ingestion and knowledge times, predecessor, successor, retention, access and mapping loss" ] } ], "data_elements": [ { "id": "jurisdiction-form-schema-taxonomy-currency-conformance-and-mapping-loss-data", "name": "Jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss data", "description": "Typed return or filing data for jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss, qualified by source, authority, rule, version, period, time, currency, uncertainty, privacy and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018", "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "artifacts": [ { "id": "jurisdiction-form-schema-taxonomy-currency-conformance-and-mapping-loss-record", "name": "Jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss record", "description": "Immutable or versioned evidence for jurisdiction, form, schema, taxonomy, currency, conformance and mapping loss with return and revision identity, digest, source, rule version, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative taxpayer, tax authority, filing, acknowledgement, assessment, payment or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018", "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "inline_only_rationale": null } ] } ] } ] }, "functions": [ { "id": "initialize-return", "name": "Initialize return", "description": "Governed operation to initialize return without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.", "inputs": [ "taxpayer and tax-account references", "obligation, tax type and period", "jurisdiction, form and schema profiles" ], "outputs": [ "identified draft return revision" ], "preconditions": [ "namespace, taxpayer authority, obligation, period, jurisdiction and form version are resolved" ], "effects": [ "creates a draft return only and does not create taxpayer, account, law, assessment, payment or records masters" ], "source_refs": [ "SRC-001", "SRC-005", "SRC-008", "SRC-014" ] }, { "id": "bind-taxpayer-and-obligation", "name": "Bind taxpayer and obligation", "description": "Governed operation to bind taxpayer and obligation without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.", "inputs": [ "return revision", "taxpayer, account and representative references", "filing obligation" ], "outputs": [ "authorized obligation binding" ], "preconditions": [ "identity, authority, tax type, period, jurisdiction and filing mandate are known" ], "effects": [ "binds external masters without copying their lifecycle or secret credentials" ], "source_refs": [ "SRC-003", "SRC-007", "SRC-014" ] }, { "id": "assemble-declaration-package", "name": "Assemble declaration package", "description": "Governed operation to assemble declaration package without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.", "inputs": [ "return revision", "sections, schedules, facts, elections and attachments", "form profile" ], "outputs": [ "versioned declaration package" ], "preconditions": [ "required sections, line identities, classifications and attachment rules are pinned" ], "effects": [ "assembles the declaration without asserting signature, submission, receipt or acceptance" ], "source_refs": [ "SRC-005", "SRC-008", "SRC-016", "SRC-017" ] }, { "id": "ingest-source-evidence", "name": "Ingest source evidence", "description": "Governed operation to ingest source evidence without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.", "inputs": [ "return revision", "source documents and external record references", "evidence policy" ], "outputs": [ "source-qualified evidence bindings" ], "preconditions": [ "source identity, authority, period, freshness, access and correction lineage are known" ], "effects": [ "records evidence and never treats it as a declared fact, assessed value or payment by itself" ], "source_refs": [ "SRC-008", "SRC-014", "SRC-020", "SRC-021" ] }, { "id": "derive-declared-values", "name": "Derive declared values", "description": "Governed operation to derive declared values without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.", "inputs": [ "reported facts", "calculation and jurisdiction profile", "currency and precision policy" ], "outputs": [ "basis, deduction, credit and declared-tax assertions plus derivation trace" ], "preconditions": [ "formula, rate, threshold, code, currency, period, source and rule versions are pinned" ], "effects": [ "creates declared values that do not prove authority assessment, liability, payment or refund" ], "source_refs": [ "SRC-008", "SRC-016", "SRC-018", "SRC-020" ] }, { "id": "validate-return", "name": "Validate return", "description": "Governed operation to validate return without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.", "inputs": [ "declaration package", "schema, taxonomy and business-rule versions", "exception policy" ], "outputs": [ "validation findings and review queue" ], "preconditions": [ "structural, completeness, type, cross-field and business controls are resolvable" ], "effects": [ "records pass, fail, warning or waiver evidence without silently changing the declaration" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-004", "SRC-011", "SRC-015" ] }, { "id": "attest-and-sign", "name": "Attest and sign", "description": "Governed operation to attest and sign without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.", "inputs": [ "validated return revision", "attestation and signer authority", "signature profile" ], "outputs": [ "signed declaration evidence" ], "preconditions": [ "signer identity, consent, mandate, declaration text, digest and signature time are confirmed" ], "effects": [ "adds a signature event and never implies transmission, receipt, acceptance or assessment" ], "source_refs": [ "SRC-003", "SRC-014", "SRC-023" ] }, { "id": "submit-and-record-acknowledgement", "name": "Submit and record acknowledgement", "description": "Governed operation to submit and record acknowledgement without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.", "inputs": [ "signed or otherwise authorized package", "channel and endpoint profile", "idempotency and retry policy" ], "outputs": [ "filing attempt and correlated authority response" ], "preconditions": [ "delegated filing authority, deadline, payload digest, channel, schema and endpoint versions are valid" ], "effects": [ "records independent submitted, received, rejected and accepted-for-processing assertions" ], "source_refs": [ "SRC-002", "SRC-003", "SRC-004", "SRC-007", "SRC-014", "SRC-015" ] }, { "id": "amend-supersede-and-reconcile", "name": "Amend, supersede and reconcile", "description": "Governed operation to amend, supersede and reconcile without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.", "inputs": [ "original return and downstream responses", "authorized change set and reason", "payment, assessment or dispute references" ], "outputs": [ "successor return, lineage and reconciliation assertions" ], "preconditions": [ "original remains immutable and authority, period, impact, deadlines and downstream obligations are known" ], "effects": [ "preserves history and never infers reassessment, payment recovery, refund or dispute resolution" ], "source_refs": [ "SRC-006", "SRC-011", "SRC-013", "SRC-014" ] }, { "id": "validate-project-retain-and-audit", "name": "Validate, project, retain and audit", "description": "Governed operation to validate, project, retain and audit without autonomous legal attestation, filing, payment, protected-data disclosure or destruction.", "inputs": [ "return aggregate and revision", "target purpose", "access, retention and conformance policy" ], "outputs": [ "validation report, minimum view, loss declaration, retention result or audit event" ], "preconditions": [ "schema, digest, authority, privacy, legal-hold, clock and conformance checks pass" ], "effects": [ "never exposes unnecessary tax data or cascades deletion into taxpayer, account, assessment, payment, dispute or records masters" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018", "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "composition": [ { "target": "WM-POL-011", "relation": "REFERENCE", "purpose": "Resolve the provisional tax-policy or administration parent signal without granting containment or cascade mutation authority.", "required": false, "source_refs": [ "SRC-008", "SRC-010" ] }, { "target": "Taxpayer, Tax Account, Obligation, Tax Law, Invoice, Payroll, Payment, Refund, Assessment, Audit, Dispute, Enforcement and Records models", "relation": "REFERENCE", "purpose": "Resolve external identity, rule, source, transaction, authority and governance records without duplicating their lifecycles.", "required": false, "source_refs": [ "SRC-005", "SRC-007", "SRC-008", "SRC-009", "SRC-014", "SRC-020" ] }, { "target": "IRS MeF, HMRC digital filing, EU VAT, OECD reporting and CRA electronic filing profiles", "relation": "ALIGN", "purpose": "Project version-pinned jurisdiction and tax-type profiles with declared scope and semantic loss.", "required": false, "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015" ] }, { "target": "XBRL, ISO 4217, RFC 3339, PROV-O, DQV, ODRL, XML Signature and OpenAPI 3.1.1", "relation": "ALIGN", "purpose": "Project reporting, currency, temporal, provenance, quality, policy, signature and API views without claiming universal conformance.", "required": false, "source_refs": [ "SRC-016", "SRC-017", "SRC-018", "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "serviceLayers": { "dimension": { "owner_package_requirements": [ "Dimension owner, namespace authority, taxpayer and delegated tax, filing, finance, privacy, audit and records authorities", "Authoritative Taxpayer, Tax Account, Obligation, Law, Invoice, Payroll, Payment, Refund, Assessment, Audit, Dispute, Enforcement and Records registries", "Approved income, corporate, VAT, information-return, original, amended, corrected, nil, multi-jurisdiction and multi-currency profiles", "Preparation, calculation, validation, signature, filing, acknowledgement, amendment, privacy, access, retention and agent-operation policies" ], "namespace_guidance": "Mint return, revision, section, fact, election, attachment, validation, signature, filing-attempt, acknowledgement, amendment and projection IDs; preserve every external master identifier.", "registry_links": [ "https://ver.cy/models/", "https://ver.cy/model-agent-protocol.md" ] }, "canon_and_patch": { "canonicalization_rules": [ "Canonicalize a return by authoritative tax authority or taxpayer-system identifier, taxpayer, tax type, tax period, jurisdiction, form or report type and revision head, never by filename, amount, submission time or digest alone.", "Canonicalize every filing attempt and authority response separately from the declaration revision; keep declared values, assessments, payments, refunds and disputes distinct." ], "patch_rules": [ "Extensions declare return class, jurisdiction, form, section, fact, calculation, evidence, filing channel, response and interoperability effects.", "Signed, submitted or accepted revisions are immutable; amendment, correction, supersession and withdrawal create linked successors with reason, authority and downstream impact.", "Never silently change taxpayer, obligation, tax period, jurisdiction, form, schema, currency, reported amount, signature, filing state, authority response, privacy marking or external reference." ], "compatibility_rules": [ "Ignore additive fields only when return and revision identity, taxpayer, obligation, period, jurisdiction, form, values, states, clocks, authority, access and provenance survive.", "Every projection pins schema, form, taxonomy, code-set, currency and jurisdiction versions and declares loss in calculation, filing, lifecycle, privacy and authority semantics." ] }, "artifact_rules": { "identity_priority": [ "Authoritative master-system identifier for a tax return, filing, acknowledgement, assessment, payment or records object, qualified by namespace and record kind.", "Governed globally resolvable return, filing-attempt or artifact IRI.", "Dimension UUID or ULID when neither preceding identifier exists." ], "timestamp_rule": "Use RFC 3339 timestamps with seconds and explicit offset or Z; distinguish tax-period boundary, due, preparation, validation, signature, submission, electronic-postmark, receipt, rejection, acceptance-for-processing, assessment, payment, refund, correction, observation, ingestion and knowledge times whenever they differ.", "serial_naming_rule": "Use {return-id}--{return-revision-id}--{filing-attempt-or-component-id}--{artifact-kind}--{record-revision-id}.", "integrity_rule": "Store digest, media type, return and revision IDs, actor, purpose, source, form, schema, taxonomy, rule and policy versions, amount type, currency, unit, precision, event and knowledge times, confidentiality, retention and provenance." }, "policies": [ "This model owns the governed return declaration package, filing attempts and authority acknowledgements, not taxpayer, tax account, law, calculation engine, invoice, payroll, payment, refund, assessment, audit, dispute, enforcement or generic document masters.", "Prepared, validated, signed, submitted, received, accepted-for-processing, assessed, paid, refunded, disputed and final remain separate assertions.", "Jurisdiction, taxpayer class, tax type, form, filing channel, calculation, evidence, retention and privacy rules are versioned profiles rather than universal defaults.", "Agents cannot autonomously make a legal attestation, sign, file, pay, waive validation, disclose protected tax data or destroy records without explicit delegated authority." ], "crud": { "read": [ "Resolve return, revisions, obligation, parties, sections, facts, evidence, rules, signatures, attempts, responses, amendments, downstream references, access and projection loss." ], "create": [ "Bind taxpayer, return class, obligation, tax period, jurisdiction, form, schema and initial unknown lifecycle states before adding declared facts." ], "update": [ "Append successor facts, validations, signatures, filing attempts, acknowledgements, amendments, corrections and reconciliation assertions with reason, authority, source, event time and knowledge time." ], "delete": [ "Apply tax secrecy, privacy, audit, legal-hold and Dimension retention policy; tombstone only the catalogue view and never cascade deletion to external masters." ] }, "roles": [ { "name": "Taxpayer and accountable filer", "responsibilities": [ "Own the declaration, supplied facts, elections, attestations and accountable filing decisions." ] }, { "name": "Preparer and representative", "responsibilities": [ "Prepare authorized returns, retain evidence, disclose conflicts and act only within a documented mandate." ] }, { "name": "Return and filing steward", "responsibilities": [ "Own return identity, versions, validation, packaging, filing attempts, acknowledgements, corrections and operational reconciliation." ] }, { "name": "Tax authority", "responsibilities": [ "Own scoped obligations, forms, schemas, instructions, receipt, validation, acceptance, assessment and official response records." ] }, { "name": "Finance and payment steward", "responsibilities": [ "Own currencies, payment and refund transactions, reconciliations and accounting boundaries." ] }, { "name": "Privacy, security and audit authority", "responsibilities": [ "Own tax secrecy, purpose, access, segregation, monitoring, exception, legal-hold and review controls." ] }, { "name": "Interoperability and records steward", "responsibilities": [ "Own mappings, conformance, projection loss, retention and disposition policy." ] } ], "access": { "default_rule": "Deny taxpayer identifiers, returns, reported facts, income, deductions, credits, bank data, signatures, assessments, payments, disputes and authority responses unless purpose-bound policy permits the minimum necessary view.", "scopes": [ "bundle", "layer", "finding", "artifact" ], "exceptions": [ "Declared taxpayer, preparer, legal, tax-authority, payment, audit, security or incident access must cite authority, scope, purpose and time limit and be logged." ], "audit_requirements": [ "Log actor, agent, role, purpose, return and revision IDs, operation, authority, policy, RFC 3339 time, affected assertions, source revision and outcome without duplicating protected values, credentials or destinations." ] }, "agents_bootstrap": { "filename": "AGENTS.md", "required_fields": [ "Name", "Type", "Specification URL", "Storage type URL", "Interface URL", "Processes URL" ], "read_order": [ "Read Dimension namespace, taxpayer, tax, finance, privacy, audit, retention and agent policies.", "Read this return and linked taxpayer, account, obligation, evidence, payment, refund, assessment, audit, dispute, enforcement and records models before mutation." ] } }, "coverage": { "claim": "WM-ECO-032 covers a governed Tax Return / Filing aggregate through separate return-revision and filing-attempt identities, taxpayer and obligation bindings, declaration structure, facts, evidence, validation, signature, submission, acknowledgements, amendments, downstream references, provenance, privacy, access and loss-aware projections. Tax-type, jurisdiction, form, calculation, implementation-conformance and independent-review questions remain deferred.", "confidence": "medium", "checklist": [ { "dimension": "identity", "status": "covered", "notes": "Identity is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "classification and direct properties", "status": "covered", "notes": "Classification and direct properties is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "recognition and observation", "status": "covered", "notes": "Recognition and observation is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "capabilities and possible actions", "status": "covered", "notes": "Capabilities and possible actions is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "composition", "status": "covered", "notes": "Composition is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "lifecycle", "status": "covered", "notes": "Lifecycle is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "relationships", "status": "covered", "notes": "Relationships is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "temporal", "status": "covered", "notes": "Temporal is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "spatial", "status": "covered", "notes": "Spatial is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "provenance", "status": "covered", "notes": "Provenance is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "ownership", "status": "covered", "notes": "Ownership is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "validation", "status": "covered", "notes": "Validation is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "access", "status": "covered", "notes": "Access is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "retention and deletion", "status": "covered", "notes": "Retention and deletion is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "interoperability", "status": "covered", "notes": "Interoperability is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." }, { "dimension": "authority and ethics", "status": "covered", "notes": "Authority and ethics is explicit; taxpayer-class, tax-type, jurisdiction, form, calculation, channel, implementation and independent-review profiles remain held where applicable." } ], "known_omissions": [ "Claude and Grok each timed out on one bounded attempt; no independent external result was admitted.", "WM-POL-011 is only a provisional parent signal and the frozen relation ledger contains no settled WM-ECO-032 edge.", "Income, corporate, partnership, payroll, VAT, excise, customs, property, estate, gift, information-return, international, consolidated-group and sector profiles need separate validation.", "Taxpayer identity, tax accounts, substantive tax law, calculation engines, source transactions, assessments, payments, refunds, audits, disputes, enforcement, privacy and retention remain adopting-Dimension profiles.", "Every IRS, HMRC, EU, OECD, CRA, XBRL, ISO, RFC, PROV, DQV, ODRL, XML Signature and OpenAPI mapping needs exact release pins and conformance tests." ], "conflicts": [ "Return declaration, filing attempt, acknowledgement, assessment, payment, refund, dispute and enforcement action are related but not equivalent identities.", "Original, amended, corrected, superseding, supplemental, final, nil and information returns require explicit classes and lineage.", "Reported amount, calculated declared tax, authority-assessed liability, payment, offset and refund are distinct axes.", "Prepared, validated, signed, submitted, received, schema-valid, accepted-for-processing, assessed, paid, refunded, disputed and final are independent states." ], "regional_assumptions": [ "Obligation, taxpayer classification, return form, evidence, calculation, signature, filing, assessment, correction, retention and tax secrecy depend on jurisdiction and tax type.", "IRS, HMRC, EU, OECD and CRA sources are scoped profiles and not universal tax law." ], "adversarial_checks": [ "Reject a return record that lacks separate return-revision and filing-attempt identities.", "Reject a return that absorbs taxpayer, tax account, law, invoice, payroll, payment, refund, assessment, audit, dispute, enforcement or records masters.", "Reject an amount without amount type, currency, unit, rule version, source, period, precision and provenance.", "Reject submission as proof of receipt, schema validity, acceptance, assessment, payment, refund, compliance or finality.", "Reject an amendment that destructively overwrites the filed predecessor.", "Reject autonomous signature, filing, payment, validation waiver, protected-data disclosure or deletion without delegated 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 slash label is resolved as a return declaration and filing-process aggregate. It owns the versioned declaration package, filing attempts and authority acknowledgements, while taxpayers, tax accounts, substantive law, assessments, payments, refunds, audits, disputes and records remain external masters." }, "decisions": [ { "concept": "Tax Return / Filing slash boundary", "disposition": "accepted-as-declaration-and-filing-aggregate", "rationale": "The model owns declaration revisions, filing attempts and acknowledgements, not every upstream tax fact or downstream authority and payment lifecycle." }, { "concept": "WM-POL-011 parent signal", "disposition": "accepted-as-provisional-reference", "rationale": "The unified registry supplies WM-POL-011 as a parent hint but the frozen relation ledger has no settled WM-ECO-032 edge, so it grants no containment or cascade authority." }, { "concept": "Return revision, filing attempt and acknowledgement", "disposition": "accepted-as-distinct-aggregate-member-identities", "rationale": "A revision declares facts, an attempt transmits a particular payload and an acknowledgement records a correlated channel or authority response." }, { "concept": "Prepared, signed, submitted, received, valid, accepted, assessed and paid", "disposition": "accepted-as-independent-state-axes", "rationale": "No preparation, signature, transport, validation or processing state silently proves a later authority determination or settlement." }, { "concept": "Reported value, declared tax, assessed liability, payment and refund", "disposition": "accepted-as-distinct-value-and-transaction-axes", "rationale": "Every value preserves type, currency, rule version, period, source and derivation and cannot prove a separate authority or transaction record." }, { "concept": "Original, amended, corrected, superseding, supplemental, final, nil and information return", "disposition": "accepted-as-explicit-return-classes", "rationale": "Each class has distinct legal effect, validation, lineage and downstream processing and cannot be inferred from filename or sequence alone." }, { "concept": "Amendment, correction, supersession and withdrawal", "disposition": "accepted-as-append-only-successor-semantics", "rationale": "The original filed revision remains immutable while a successor states change set, reason, authority and downstream impact." }, { "concept": "Taxpayer, account, law, assessment, payment, refund, audit, dispute and enforcement", "disposition": "accepted-as-external-masters-with-bindings", "rationale": "The return may bind or project data to these models but does not absorb their identity, authority or lifecycle." }, { "concept": "Jurisdiction, tax type, form, schema and filing channel", "disposition": "accepted-as-versioned-profiles", "rationale": "Official sources define scoped regimes and releases; no form, deadline, calculation, signature or acceptance rule is universal." }, { "concept": "Tax secrecy, privacy, access and segregation", "disposition": "accepted-as-mandatory-governance", "rationale": "Taxpayer identity, return facts, income, deductions, bank data, signatures, assessments and disputes require purpose-bound least privilege and auditable exceptions." }, { "concept": "Format and interface neutrality", "disposition": "accepted-with-loss-aware-projections", "rationale": "XML, XBRL, JSON, YAML, files, APIs and databases are projections of the same model and must pin profiles and declare loss." }, { "concept": "Single-provider waiver and local no-tools audit", "disposition": "accepted-with-mandatory-hold", "rationale": "One bounded Claude Sonnet and one bounded Grok attempt each timed out after 120 seconds. Codex separately audited the frozen validated result and comparison without new facts, so assurance remains reviewable-draft." } ], "publicationHolds": [ "Absence-of-external-review hold: one Claude Sonnet and one Grok attempt for WM-ECO-032 each timed out after 120 seconds; no external result was admitted.", "Slash-boundary hold: this aggregate covers return declaration revisions, filing attempts and acknowledgements, while upstream tax facts and downstream authority or transaction lifecycles remain external.", "Relation hold: WM-POL-011 is only a provisional parent signal and the frozen relation ledger contains no settled WM-ECO-032 edge.", "Identity hold: taxpayer, tax account, return revision, filing attempt, acknowledgement, assessment, payment, refund, dispute, enforcement and records objects remain distinct.", "Lifecycle hold: prepared, validated, signed, submitted, received, schema-valid, accepted-for-processing, assessed, paid, refunded, disputed and final states do not prove one another.", "Value hold: reported amount, calculated declared tax, authority-assessed liability, payment, offset and refund remain separately sourced and currency qualified.", "Amendment hold: amendments, corrections, supersessions and withdrawals preserve predecessors and declare downstream obligations rather than overwriting history.", "Privacy hold: taxpayer identifiers, reported facts, income, deductions, bank data, signatures, assessments and disputes require tax secrecy, purpose limitation and minimum disclosure.", "Source-access hold: the prior OECD legacy resource URL failed direct retrieval and was replaced by its current official resource-centre URL verified through official indexed content.", "Profile hold: income, corporate, partnership, payroll, VAT, excise, customs, property, estate, gift, information-return, international and consolidated-group uses need separate profiles.", "Interoperability hold: every tax, reporting, currency, signature, temporal, provenance, quality, privacy, policy and API projection needs exact release pins, conformance evidence and loss declarations.", "Review hold: tax, legal, filing, accounting, privacy, security, records and independent external review are outstanding.", "Independent external review was explicitly waived by the repository owner; this codex-only result remains a reviewable draft." ], "deferredResearch": [ "Canonically adjudicate the WM-POL-011 parent signal and register relations to taxpayer, account, obligation, law, invoice, payroll, payment, refund, assessment, audit, dispute, enforcement and records models.", "Evaluate separate canonical tax-obligation, tax-return-revision, filing-attempt, acknowledgement, assessment, payment and refund models while preserving this aggregate as an assembly.", "Create income, corporate, partnership, payroll, VAT, excise, customs, property, estate, gift, information-return, international, consolidated-group and sector profiles.", "Benchmark and conformance-test forms, schemas, taxonomies, validation rules, signatures, deadlines, channels, acknowledgements, amendments and correction mappings.", "Validate jurisdiction, tax-type, taxpayer-class, calculation, signature, tax-secrecy, privacy, assessment, payment, refund, audit, dispute, enforcement and retention policies.", "Pin exact external releases and obtain independent tax, legal, filing, accounting, privacy, security, records and data-governance review before promotion beyond reviewable-draft assurance." ] }, "statistics": { "sources": 24, "bundles": 6, "layers": 12, "findings": 24, "questions": 72, "artifacts": 24, "functions": 10 } }