Tax Obligation / Assessment
Represent an authority-qualified tax obligation and its declarations, calculations, assessments, notices and time-qualified balances independent of storage and interface format.
Bundle → Layer → Finding → Questions Filled
6 bundles · 12 layers · 24 findings · 72 questions
Obligation identity, parties and tax profile Identifies one authority-qualified tax obligation and its liable-party and tax-class context.
Obligation master identity and classification
Stable identity, aliases and classification for one obligation aggregate.
Obligation identifier, namespace, alias and master system
Authority-qualified identifier, namespace, registry, aliases, resolver, version, predecessor and collision state.
- What identities, classes, parties, authority and values define obligation identifier, namespace, alias and master system? identity
- Which rule, source record, calculation, event time and knowledge time support obligation identifier, namespace, alias and master system? evidence
- How may obligation identifier, namespace, alias and master system be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? validation
Tax type, obligation class, jurisdiction and administration profile
Tax kind, direct or indirect classification, obligation class, competent jurisdiction, administration profile and classifier version.
- What identities, classes, parties, authority and values define tax type, obligation class, jurisdiction and administration profile? classification
- Which rule, source record, calculation, event time and knowledge time support tax type, obligation class, jurisdiction and administration profile? authority
- How may tax type, obligation class, jurisdiction and administration profile be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? interoperability
Liable party, capacity and competent authority
References the taxpayer and authority without importing their master records.
Taxpayer, liable party, representative and capacity reference
External party identifiers, registration references, case-specific capacity, joint or withholding role, representative authority and validity interval.
- What identities, classes, parties, authority and values define taxpayer, liable party, representative and capacity reference? relationship
- Which rule, source record, calculation, event time and knowledge time support taxpayer, liable party, representative and capacity reference? temporal
- How may taxpayer, liable party, representative and capacity reference be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? access
Tax authority, office, jurisdiction and administration responsibility
External authority and office references, competence basis, administration responsibility, contact route and valid interval.
- What identities, classes, parties, authority and values define tax authority, office, jurisdiction and administration responsibility? definition
- Which rule, source record, calculation, event time and knowledge time support tax authority, office, jurisdiction and administration responsibility? decision
- How may tax authority, office, jurisdiction and administration responsibility be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? exception
Legal basis, taxable event and scope Records source-qualified rules and the event, object, income or transaction asserted to create the obligation.
Legal sources, period, place and taxing right
Pins the law, period and allocation assertions used for the obligation.
Legal instrument, provision, rule version, exception and override
External legal source, provision anchors, authority, effective interval, interpretation status, exception, override and supersession.
- What identities, classes, parties, authority and values define legal instrument, provision, rule version, exception and override? event
- Which rule, source record, calculation, event time and knowledge time support legal instrument, provision, rule version, exception and override? provenance
- How may legal instrument, provision, rule version, exception and override be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? quality
Tax period, residence, source, place and treaty allocation
Tax period, residence and source assertions, place-of-supply or situs references, allocation rule, relief route and evidence time.
- What identities, classes, parties, authority and values define tax period, residence, source, place and treaty allocation? lifecycle
- Which rule, source record, calculation, event time and knowledge time support tax period, residence, source, place and treaty allocation? retention
- How may tax period, residence, source, place and treaty allocation be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? security
Taxable event, object, base scope and exemption
Describes what may create or limit the obligation without importing transaction or asset masters.
Taxable event, transaction, income, asset, payroll or status reference
External source-object identifiers, event class, role in liability, occurrence time, jurisdiction and evidence reference.
- What identities, classes, parties, authority and values define taxable event, transaction, income, asset, payroll or status reference? measurement
- Which rule, source record, calculation, event time and knowledge time support taxable event, transaction, income, asset, payroll or status reference? requirement
- How may taxable event, transaction, income, asset, payroll or status reference be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? validation
Chargeability, scope, threshold, exemption, exclusion and relief assertion
Authority-qualified applicability assertion, threshold test, exemption or exclusion, relief conditions, claimant, amount effect and uncertainty.
- What identities, classes, parties, authority and values define chargeability, scope, threshold, exemption, exclusion and relief assertion? state
- Which rule, source record, calculation, event time and knowledge time support chargeability, scope, threshold, exemption, exclusion and relief assertion? temporal
- How may chargeability, scope, threshold, exemption, exclusion and relief assertion be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? process
Returns, source records and tax base Links taxpayer declarations and source evidence and represents transparent base calculations.
Return, declaration, revision and filing state
Preserves declared facts, revision chains and filing evidence.
Return, declaration, identifier, form, period and taxpayer assertion
External return identifier, form and version, filer, represented taxpayer, tax period, declared totals, signature and source digest.
- What identities, classes, parties, authority and values define return, declaration, identifier, form, period and taxpayer assertion? identity
- Which rule, source record, calculation, event time and knowledge time support return, declaration, identifier, form, period and taxpayer assertion? evidence
- How may return, declaration, identifier, form, period and taxpayer assertion be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? validation
Filing, receipt, acceptance, lateness, amendment and supersession
Submission, receipt and acceptance events, channel, due time, timeliness, rejection, amendment reason and immutable predecessor link.
- What identities, classes, parties, authority and values define filing, receipt, acceptance, lateness, amendment and supersession? classification
- Which rule, source record, calculation, event time and knowledge time support filing, receipt, acceptance, lateness, amendment and supersession? authority
- How may filing, receipt, acceptance, lateness, amendment and supersession be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? interoperability
Source evidence, base components and calculation
Maintains traceable inputs and party-qualified computations.
Ledger, invoice, payroll, asset, transaction and third-party evidence reference
External record identifier, evidence type, source system, period, covered component, extraction profile, digest, quality and access marking.
- What identities, classes, parties, authority and values define ledger, invoice, payroll, asset, transaction and third-party evidence reference? relationship
- Which rule, source record, calculation, event time and knowledge time support ledger, invoice, payroll, asset, transaction and third-party evidence reference? temporal
- How may ledger, invoice, payroll, asset, transaction and third-party evidence reference be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? access
Tax base component, deduction, credit, rate, formula, rounding and calculation
Party-qualified inputs, additions, deductions, credits, rate or band, formula version, rounding, currency, output and derivation graph.
- What identities, classes, parties, authority and values define tax base component, deduction, credit, rate, formula, rounding and calculation? definition
- Which rule, source record, calculation, event time and knowledge time support tax base component, deduction, credit, rate, formula, rounding and calculation? decision
- How may tax base component, deduction, credit, rate, formula, rounding and calculation be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? exception
Assessment, notice, due and balance Represents authority and taxpayer calculations, assessment decisions, notification and time-qualified balances.
Calculation assertions and assessment decision
Separates calculations by origin and records the competent decision.
Self-assessed, authority-calculated, estimated and reassessment assertion
Calculation origin, actor, method, inputs, assumption, estimated status, uncertainty, amount components, superseded assertion and provenance.
- What identities, classes, parties, authority and values define self-assessed, authority-calculated, estimated and reassessment assertion? event
- Which rule, source record, calculation, event time and knowledge time support self-assessed, authority-calculated, estimated and reassessment assertion? provenance
- How may self-assessed, authority-calculated, estimated and reassessment assertion be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? quality
Assessment decision, authority, basis, amount, status and legal effect
Assessment identifier and kind, competent actor, cited basis, covered period, established components, issue time, legal-effect time and decision status.
- What identities, classes, parties, authority and values define assessment decision, authority, basis, amount, status and legal effect? lifecycle
- Which rule, source record, calculation, event time and knowledge time support assessment decision, authority, basis, amount, status and legal effect? retention
- How may assessment decision, authority, basis, amount, status and legal effect be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? security
Notice, due components and balance snapshot
Records delivery evidence and non-destructive balance views.
Assessment notice, recipient, channel, delivery, effective time and contest
Notice identifier, recipient, channel, dispatch and delivery evidence, effective-notice rule, failure, contest and appeal information.
- What identities, classes, parties, authority and values define assessment notice, recipient, channel, delivery, effective time and contest? measurement
- Which rule, source record, calculation, event time and knowledge time support assessment notice, recipient, channel, delivery, effective time and contest? requirement
- How may assessment notice, recipient, channel, delivery, effective time and contest be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? validation
Principal, credit, interest, penalty, due date, payable, disputed and collectible balance
Time-qualified components, currency, due event, credits, suspended or disputed portion, collectible portion, paid reference total and reconciliation status.
- What identities, classes, parties, authority and values define principal, credit, interest, penalty, due date, payable, disputed and collectible balance? state
- Which rule, source record, calculation, event time and knowledge time support principal, credit, interest, penalty, due date, payable, disputed and collectible balance? temporal
- How may principal, credit, interest, penalty, due date, payable, disputed and collectible balance be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? process
Adjustment, dispute, audit, collection and lifecycle Preserves successor changes and links external audit, appeal, payment and enforcement processes.
Correction, relief, reassessment and limitation
Models governed changes and time limits.
Amendment, correction, relief, refund, offset and reassessment change
Change request or decision, initiator, authority, reason, affected components, delta, successor assertion, refund or offset reference and provenance.
- What identities, classes, parties, authority and values define amendment, correction, relief, refund, offset and reassessment change? identity
- Which rule, source record, calculation, event time and knowledge time support amendment, correction, relief, refund, offset and reassessment change? evidence
- How may amendment, correction, relief, refund, offset and reassessment change be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? validation
Limitation, deadline, extension, suspension, waiver and finality
Rule and trigger, calculated deadline, jurisdiction calendar, suspension or waiver, finality assertion, challenge and knowledge time.
- What identities, classes, parties, authority and values define limitation, deadline, extension, suspension, waiver and finality? classification
- Which rule, source record, calculation, event time and knowledge time support limitation, deadline, extension, suspension, waiver and finality? authority
- How may limitation, deadline, extension, suspension, waiver and finality be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? interoperability
Audit, objection, appeal, payment and collection links
Connects processes that can confirm, contest, satisfy or enforce the obligation.
Audit adjustment, objection, appeal, review and dispute-state reference
External audit or dispute identifier, issue, authority, affected assessment, lodged time, suspension effect, disputed amount, outcome and successor decision.
- What identities, classes, parties, authority and values define audit adjustment, objection, appeal, review and dispute-state reference? relationship
- Which rule, source record, calculation, event time and knowledge time support audit adjustment, objection, appeal, review and dispute-state reference? temporal
- How may audit adjustment, objection, appeal, review and dispute-state reference be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? access
Payment, credit, refund, debt collection, enforcement and write-off reference
External transaction or case identifier, applied amount, allocation, value date, collection status, enforcement basis, write-off authority and reconciliation evidence.
- What identities, classes, parties, authority and values define payment, credit, refund, debt collection, enforcement and write-off reference? definition
- Which rule, source record, calculation, event time and knowledge time support payment, credit, refund, debt collection, enforcement and write-off reference? decision
- How may payment, credit, refund, debt collection, enforcement and write-off reference be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? exception
Interoperability, access, records and agent governance Provides loss-aware exchange, purpose-bound views and safe automated maintenance.
Exchange projections, provenance and time
Projects evidence and legal assertions with declared loss and source anchors.
SAF-T, return schema, LegalRuleML, PROV and time projection
Source and target profile versions, mapping, transformed fields, omissions, code translations, temporal semantics, digest and round-trip limits.
- What identities, classes, parties, authority and values define saf-t, return schema, legalruleml, prov and time projection? event
- Which rule, source record, calculation, event time and knowledge time support saf-t, return schema, legalruleml, prov and time projection? provenance
- How may saf-t, return schema, legalruleml, prov and time projection be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? quality
Source lineage, authority, event time, knowledge time and quality
Source record, derivation chain, responsible actor, authority, observation and knowledge times, validation outcome, uncertainty and correction history.
- What identities, classes, parties, authority and values define source lineage, authority, event time, knowledge time and quality? lifecycle
- Which rule, source record, calculation, event time and knowledge time support source lineage, authority, event time, knowledge time and quality? retention
- How may source lineage, authority, event time, knowledge time and quality be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? security
Purpose-bound access, retention and safe operations
Controls sensitive tax records and autonomous changes.
Taxpayer, authority, auditor, dispute, public and analytical view
Audience, purpose, authority, allowed fields, masking, aggregation, expiry, freshness, disclosure event and re-identification risk.
- What identities, classes, parties, authority and values define taxpayer, authority, auditor, dispute, public and analytical view? measurement
- Which rule, source record, calculation, event time and knowledge time support taxpayer, authority, auditor, dispute, public and analytical view? requirement
- How may taxpayer, authority, auditor, dispute, public and analytical view be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? validation
Agent operation, authority, pre-write, post-write, concurrency, recovery and retention
Actor and agent, delegated authority, intended mutation, head version, validation, idempotency, approval class, outcome, rollback reference, retention and audit event.
- What identities, classes, parties, authority and values define agent operation, authority, pre-write, post-write, concurrency, recovery and retention? state
- Which rule, source record, calculation, event time and knowledge time support agent operation, authority, pre-write, post-write, concurrency, recovery and retention? temporal
- How may agent operation, authority, pre-write, post-write, concurrency, recovery and retention be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability? process
Classifiers Filled
- Family
- World Models
- Category
- Society, people and institutions
- Entry kind
- aggregate
- Navigation path
- NAV.SOC.POL.TAX
- Domain
- SOC.POL.TAX
- Industry
- Cross-industry
- Tags
- taxobligationassessmentsoc.pol.tax
What it is Filled
Owns obligation identity, tax and jurisdiction profile, liable-party and authority references, legal basis, taxable period and scope, return links, tax-base and calculation assertions, assessments, notices, due components, balance snapshots, adjustments, disputes and external payment or collection links. Taxpayer, law, source transaction, asset, payroll, return document, payment, audit case, debt and enforcement masters remain external.
In scope
- Obligation identity, taxpayer and authority references, tax classification, jurisdiction, legal basis, taxable event, period and scope
- Return and source-evidence links, tax base, calculation origin, assessment, notice, due date and componentized balance
- Amendment, relief, reassessment, limitation, dispute, audit, payment, collection, access, retention, interoperability and safe operations
Out of scope
- Taxpayer, authority, legal instrument, source transaction, asset, payroll, invoice, return document or payment master records
- Audit, objection, appeal, debt collection, court case, enforcement or refund-payment master lifecycles
- Universal tax calculation, automated legal interpretation, tax advice, assessment issuance or enforcement without competent authority
Why it exists Filled
Represent an authority-qualified tax obligation and its declarations, calculations, assessments, notices and time-qualified balances independent of storage and interface format.
Distinguishing features Filled
- Models one liability of one party for one tax, period and jurisdiction, not the taxpayer or the return.
- Keeps declared, assessed, notified, payable, disputed and collected amounts as distinct assertions.
- Binds rates and reliefs to a jurisdiction-specific source profile instead of global defaults.
- References payments, audits and collection actions held in their own masters.
What robots and AI may and may not do Filled
Must not
- Create or alter an official assessment or adjustment without authority.
- Apply a rate, threshold or relief not sourced for that jurisdiction and period.
- File a return or make a payment on behalf of a taxpayer without mandate.
- Treat a disputed amount as collectible.
- Disclose taxpayer data outside the purpose of the obligation.
Only with a human decision
- Filing a return or signing a declaration.
- Accepting an assessment or waiving an appeal right.
- Requests for relief, settlement or payment plans.
May
- Assemble a tax base calculation from cited source data for review.
- Reconcile notices, payments and balances and report differences.
- Flag approaching filing, payment and appeal deadlines.
- Prepare a draft return within a filer's authorised scope.
Moral aspects Filled
- Tax secrecy protects taxpayers, and data must not leak across purposes.
- Wrong assessments or collection actions can cause hardship, especially for people with low income.
- Automated assessments need explanation and a route to object.
Who is affected
- Taxpayers and their representatives
- Tax authorities
- Employers and other withholding agents
Owners Filled
Steward
Dimension identity, owner, tax-data authority, namespace and accountable stewardship
Roles
- Tax administration authority
- Own canonical obligation and assessment identity and official administration state.
- Taxpayer or liable party
- Provide declarations, evidence and authorized elections and exercise notice and dispute rights.
- Tax representative
- Act within documented mandate and preserve represented-party separation.
- Assessment or audit officer
- Review source-qualified evidence and record accountable findings or assessments.
- Dispute and appeals authority
- Govern objections, appeals, suspension effects and successor decisions.
- Collection and reconciliation steward
- Link external payments, debt and enforcement events to balance snapshots.
- Privacy and records steward
- Apply access, disclosure, retention, legal hold and recovery policy.
Links to other meta-models Filled
references
- Taxpayer, Person and Organization models - Resolve liable parties, representatives and authorities without duplicating party identity.
- Legal Instrument / Norm - Cite jurisdiction-specific tax rules, provisions, exceptions, overrides and validity intervals.
- Return, Source Record and Financial Transaction models - Link declarations, accounting evidence and payments while preserving their master identities.
- Audit, Dispute, Court Case, Debt and Enforcement models - Connect external review and collection processes and their effect on obligation assertions.
aligned
- SAF-T, LegalRuleML, PROV-O, OWL-Time and RFC 3339 - Provide loss-aware evidence, rule, provenance and temporal projections.
neighbor
- Taxpayer / Person / Organization - The taxpayer remains an external party master; this model records obligation-specific liable-party capacity and registration references.
- Tax Return / Declaration - The return is an external taxpayer assertion and document; the obligation records its identity, filing evidence and declared totals.
- Payment / Financial Transaction - A payment retains transaction identity; the obligation records allocation and a derived balance snapshot.
- Audit / Objection / Appeal / Court Case - These are external proceedings with their own authority and lifecycle; the obligation records typed links and quantified effects.
- Tax Debt / Collection / Enforcement - A due or collectible amount can seed an external debt or enforcement process but is not itself that process.
What else AI and robots need to interact with it Filled
Identity and identifiers required Filled
- Authoritative master-system obligation or assessment identifier qualified by tax authority and jurisdiction.
- Governed globally resolvable obligation IRI bound to the authoritative system.
- Dimension UUID or ULID when no external identifier exists.
Direct properties not applicable Not applicable
Not applicable
Institutional or informational subject: no invented physical properties.
Recognition optional Filled
- A tax obligation names a liable party, a tax type, a jurisdiction and a taxable period, with a legal basis.
- It is confused with the tax return, a payment, a tax debt in collection or a taxpayer registration.
Capabilities and actions required Filled
- Register tax obligation: Create authority-qualified obligation identity, tax profile, liable-party references and explicit potential-liability status.
- Bind legal basis and taxable scope: Attach source-qualified law, period, place, taxable-event references, exemptions and allocation assertions.
- Ingest return assertion: Link an external return or declaration and preserve filer assertion, receipt, acceptance and amendment chain.
- Assemble tax base calculation: Build a source-linked calculation with components, rates, deductions, credits, rounding and origin.
- Record assessment decision: Record a self-assessment, authority assessment, estimate or reassessment with competent authority and legal-effect semantics.
- Notify and establish due balance: Record notice evidence, legal-effect time, due date and a componentized payable and collectible balance snapshot.
- Amend, correct, relieve or reassess: Append a successor change with authority, reason, deltas, limitation and preserved predecessor.
- Link audit, objection or appeal: Connect external audit and dispute processes and record their effect on amounts and collection status.
- Apply payment, credit or collection reference: Reconcile an external payment, credit, refund, debt or enforcement reference into a new balance snapshot.
- Issue projection or retire obligation: Create a purpose-bound exchange view or record closure, archive and retention without deleting cited history.
Hazards and failure modes required Filled
- Penalties and interest from missed or wrongly computed deadlines.
- Double taxation or non-taxation from wrong jurisdiction attribution.
- Collection actions taken on disputed or already paid amounts.
Standards and interfaces required Filled
- OECD Standard Audit File for Tax (SAF-T).
- OECD Common Reporting Standard XML schema.
- XBRL for tax and financial filings where an authority accepts it.
- ISO 4217 currency codes.
Context of use required Filled
- The VAT Directive is an EU profile and is not a universal tax ontology.
- The UN Model Convention is a treaty model and applies only through adopted agreements and domestic law.
- TADAT evaluates tax-administration performance and does not itself establish taxpayer liability.
Sources Filled
- Tax Administration 3.0: The Digital Transformation of Tax Administration - Organisation for Economic Co-operation and Development
- Guidance for the Standard Audit File - Tax Version 2.0 - Organisation for Economic Co-operation and Development
- United Nations Model Double Taxation Convention between Developed and Developing Countries 2021 - United Nations
- Council Directive 2006/112/EC on the common system of value added tax - European Union
- Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures - European Union
- TADAT Field Guide 2025 - Tax Administration Diagnostic Assessment Tool Secretariat
- PROV-O: The PROV Ontology - World Wide Web Consortium
- Time Ontology in OWL - World Wide Web Consortium
- Date and Time on the Internet: Timestamps - Internet Engineering Task Force
- LegalRuleML Core Specification Version 1.0 - OASIS
Open questions
- Approve composition cardinalities and ownership contracts for returns, source records, payments, audits, disputes, debts and enforcement cases.
- Develop jurisdiction and tax-type profiles with source-qualified rates, bases, relief, limitation, notice, appeal and collection rules.
- Create fixtures for nil returns, amended returns, estimates, reassessments, partial disputes, suspended collection, credits, refunds, offsets and write-offs.
- Validate certified SAF-T, return-schema and legal-rule projections with authority, time, access, information-loss and round-trip tests.
- No independent Claude or Grok result was available; later tax-domain review is required before canonical promotion.
- Jurisdiction-specific tax types, rates, bases, deductions, credits, relief, limitation, filing, assessment, appeal and collection profiles require specialist review.
- No approved model-relation rows were supplied; composition targets remain reviewable draft references.
- Certified SAF-T, return-schema, LegalRuleML and tax-system crosswalks and conformance fixtures remain future work.
Machine files
Provenance
world-models research · reviewable-draft
Built from: models/wm-pol-011-tax-obligation-assessment/spec.yaml, ver-cy/world-models/card-supplements/wm-pol-011-tax-obligation-assessment.json