# Vercy AI instruction - YAML 1.2 (JSON-compatible) { "vercy": "1.0-draft", "publication": { "status": "published", "adjudicationStatus": "reviewable-draft", "publishableCanonical": false, "generatedAt": "2026-09-06T03:33:38Z", "synthesisSha256": "4de8537fb850534872728cdca22d66634bf35ed0abe5d8c1d9a9243471bb5bf0", "providerMode": "single-provider-waiver", "providers": [ "Codex" ], "waivedProviders": [ "Claude", "Grok" ] }, "metaModel": { "id": "WM-POL-011", "registryId": "vr.wm-pol-011", "name": "Tax Obligation / Assessment", "version": "0.3.0-research.1", "previousVersions": [], "entryKind": "aggregate", "family": "World Models", "category": "Society, people and institutions", "industry": [ "Cross-industry" ], "domain": [ "SOC.POL.TAX" ], "tags": [ "tax", "obligation", "assessment", "soc.pol.tax" ], "status": "published" }, "canonicalUrl": "https://ver.cy/models/wm-pol-011-tax-obligation-assessment/", "sourceUrl": "https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/research/runs/wm-pol-011", "model": { "registry_id": "vr.wm-pol-011", "model_id": "WM-POL-011", "name": "Tax Obligation / Assessment", "entry_kind": "aggregate", "purpose": "Represent an authority-qualified tax obligation and its declarations, calculations, assessments, notices and time-qualified balances independent of storage and interface format.", "scope_statement": "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" ], "boundary_notes": [ { "neighbor": "Taxpayer / Person / Organization", "distinction": "The taxpayer remains an external party master; this model records obligation-specific liable-party capacity and registration references.", "source_refs": [ "SRC-003", "SRC-004" ] }, { "neighbor": "Tax Return / Declaration", "distinction": "The return is an external taxpayer assertion and document; the obligation records its identity, filing evidence and declared totals.", "source_refs": [ "SRC-004", "SRC-006" ] }, { "neighbor": "Payment / Financial Transaction", "distinction": "A payment retains transaction identity; the obligation records allocation and a derived balance snapshot.", "source_refs": [ "SRC-005", "SRC-006" ] }, { "neighbor": "Audit / Objection / Appeal / Court Case", "distinction": "These are external proceedings with their own authority and lifecycle; the obligation records typed links and quantified effects.", "source_refs": [ "SRC-006", "SRC-007" ] }, { "neighbor": "Tax Debt / Collection / Enforcement", "distinction": "A due or collectible amount can seed an external debt or enforcement process but is not itself that process.", "source_refs": [ "SRC-005", "SRC-006" ] } ] }, "sources": [ { "id": "SRC-001", "title": "Tax Administration 3.0: The Digital Transformation of Tax Administration", "organization": "Organisation for Economic Co-operation and Development", "url": "https://www.oecd.org/en/publications/tax-administration-3-0-the-digital-transformation-of-tax-administration_ca274cc5-en.html", "version_or_date": "2020", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T06:40:00Z", "relevance": "Describes event-based, system-connected tax administration, authoritative data, rules, identity, compliance and taxpayer services." }, { "id": "SRC-002", "title": "Guidance for the Standard Audit File - Tax Version 2.0", "organization": "Organisation for Economic Co-operation and Development", "url": "https://www.oecd.org/tax/administration/guidance-note-guidance-for-the-standard-audit-file-tax-version-20.htm", "version_or_date": "Version 2.0, April 2010", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T06:40:00Z", "relevance": "Defines a versioned extraction pattern for accounting and tax evidence while leaving source ledgers authoritative." }, { "id": "SRC-003", "title": "United Nations Model Double Taxation Convention between Developed and Developing Countries 2021", "organization": "United Nations", "url": "https://desapublications.un.org/publications/united-nations-model-double-taxation-convention-between-developed-and-developing-0", "version_or_date": "2021", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T06:40:00Z", "relevance": "Provides source-grounded concepts for taxpayer and tax scope, taxing-right allocation, relief, information exchange and collection assistance." }, { "id": "SRC-004", "title": "Council Directive 2006/112/EC on the common system of value added tax", "organization": "European Union", "url": "https://eur-lex.europa.eu/eli/dir/2006/112/oj/eng", "version_or_date": "Current consolidated instrument accessed 2026-09-06", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T06:40:00Z", "relevance": "Provides a jurisdiction profile for taxable persons, transactions, chargeability, taxable amount, rates, deductions, returns and obligations." }, { "id": "SRC-005", "title": "Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures", "organization": "European Union", "url": "https://eur-lex.europa.eu/eli/dir/2010/24/oj", "version_or_date": "16 March 2010", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T06:40:00Z", "relevance": "Distinguishes tax claims, notification, recovery and precautionary measures and supports external collection references." }, { "id": "SRC-006", "title": "TADAT Field Guide 2025", "organization": "Tax Administration Diagnostic Assessment Tool Secretariat", "url": "https://www.tadat.org/en/resources/resource.html", "version_or_date": "2025", "source_type": "public-authority", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T06:40:00Z", "relevance": "Provides administration controls for registration, filing, payment, arrears, audit, dispute, accountability and information integrity." }, { "id": "SRC-007", "title": "PROV-O: The PROV Ontology", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/prov-o/", "version_or_date": "W3C Recommendation, 30 April 2013", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T06:40:00Z", "relevance": "Provides provenance for returns, calculations, assessments, notices, adjustments and responsible agents." }, { "id": "SRC-008", "title": "Time Ontology in OWL", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/owl-time/", "version_or_date": "W3C Candidate Recommendation Draft, 15 November 2022", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T06:40:00Z", "relevance": "Provides instants, intervals and temporal relations for tax periods, filings, assessments, notices, due dates and knowledge time." }, { "id": "SRC-009", "title": "Date and Time on the Internet: Timestamps", "organization": "Internet Engineering Task Force", "url": "https://www.rfc-editor.org/rfc/rfc3339", "version_or_date": "RFC 3339, July 2002", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T06:40:00Z", "relevance": "Defines timestamps with seconds and explicit UTC relation for auditable tax events." }, { "id": "SRC-010", "title": "LegalRuleML Core Specification Version 1.0", "organization": "OASIS", "url": "https://docs.oasis-open.org/legalruleml/legalruleml-core-spec/v1.0/os/legalruleml-core-spec-v1.0-os.html", "version_or_date": "OASIS Standard, 30 August 2021", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T06:40:00Z", "relevance": "Supports source-linked legal requirements, authority, jurisdiction, temporal characteristics, exceptions and overrides." } ], "structure": { "bundles": [ { "id": "obligation-identity-parties-and-tax-profile", "name": "Obligation identity, parties and tax profile", "description": "Identifies one authority-qualified tax obligation and its liable-party and tax-class context.", "rationale": "An obligation is not a taxpayer, tax law, return, assessment notice, payment or collection case, and identifiers can be authority and jurisdiction specific.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-006" ], "layers": [ { "id": "obligation-master-identity-and-classification", "name": "Obligation master identity and classification", "description": "Stable identity, aliases and classification for one obligation aggregate.", "source_refs": [ "SRC-001", "SRC-004", "SRC-006" ], "findings": [ { "id": "obligation-identifier-namespace-alias-and-master-system", "name": "Obligation identifier, namespace, alias and master system", "description": "Authority-qualified identifier, namespace, registry, aliases, resolver, version, predecessor and collision state.", "source_refs": [ "SRC-001", "SRC-006" ], "questions": [ { "id": "obligation-identifier-namespace-alias-and-master-system-q01", "text": "What identities, classes, parties, authority and values define obligation identifier, namespace, alias and master system?", "kind": "identity", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "obligation-identifier-namespace-alias-and-master-system-q02", "text": "Which rule, source record, calculation, event time and knowledge time support obligation identifier, namespace, alias and master system?", "kind": "evidence", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "obligation-identifier-namespace-alias-and-master-system-q03", "text": "How may obligation identifier, namespace, alias and master system be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "validation", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "obligation-identifier-namespace-alias-and-master-system-data", "name": "Obligation identifier, namespace, alias and master system data", "description": "Structured authority-qualified tax-obligation data for obligation identifier, namespace, alias and master system.", "value_kind": "identifier", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006" ] } ], "artifacts": [ { "id": "obligation-identifier-namespace-alias-and-master-system-record", "name": "Obligation identifier, namespace, alias and master system record", "description": "Versioned evidence-bearing record for obligation identifier, namespace, alias and master system with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus obligation-identifier-namespace-alias-and-master-system assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-001", "SRC-006" ] } ], "inline_only_rationale": null }, { "id": "tax-type-obligation-class-jurisdiction-and-administration-profile", "name": "Tax type, obligation class, jurisdiction and administration profile", "description": "Tax kind, direct or indirect classification, obligation class, competent jurisdiction, administration profile and classifier version.", "source_refs": [ "SRC-003", "SRC-004", "SRC-006" ], "questions": [ { "id": "tax-type-obligation-class-jurisdiction-and-administration-profile-q01", "text": "What identities, classes, parties, authority and values define tax type, obligation class, jurisdiction and administration profile?", "kind": "classification", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "tax-type-obligation-class-jurisdiction-and-administration-profile-q02", "text": "Which rule, source record, calculation, event time and knowledge time support tax type, obligation class, jurisdiction and administration profile?", "kind": "authority", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "tax-type-obligation-class-jurisdiction-and-administration-profile-q03", "text": "How may tax type, obligation class, jurisdiction and administration profile be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "interoperability", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "tax-type-obligation-class-jurisdiction-and-administration-profile-data", "name": "Tax type, obligation class, jurisdiction and administration profile data", "description": "Structured authority-qualified tax-obligation data for tax type, obligation class, jurisdiction and administration profile.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-004", "SRC-006" ] } ], "artifacts": [ { "id": "tax-type-obligation-class-jurisdiction-and-administration-profile-record", "name": "Tax type, obligation class, jurisdiction and administration profile record", "description": "Versioned evidence-bearing record for tax type, obligation class, jurisdiction and administration profile with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus tax-type-obligation-class-jurisdiction-and-administration-profile assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-003", "SRC-004", "SRC-006" ] } ], "inline_only_rationale": null } ] }, { "id": "liable-party-capacity-and-competent-authority", "name": "Liable party, capacity and competent authority", "description": "References the taxpayer and authority without importing their master records.", "source_refs": [ "SRC-001", "SRC-003", "SRC-004", "SRC-006" ], "findings": [ { "id": "taxpayer-liable-party-representative-and-capacity-reference", "name": "Taxpayer, liable party, representative and capacity reference", "description": "External party identifiers, registration references, case-specific capacity, joint or withholding role, representative authority and validity interval.", "source_refs": [ "SRC-003", "SRC-004", "SRC-006" ], "questions": [ { "id": "taxpayer-liable-party-representative-and-capacity-reference-q01", "text": "What identities, classes, parties, authority and values define taxpayer, liable party, representative and capacity reference?", "kind": "relationship", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "taxpayer-liable-party-representative-and-capacity-reference-q02", "text": "Which rule, source record, calculation, event time and knowledge time support taxpayer, liable party, representative and capacity reference?", "kind": "temporal", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "taxpayer-liable-party-representative-and-capacity-reference-q03", "text": "How may taxpayer, liable party, representative and capacity reference be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "access", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "taxpayer-liable-party-representative-and-capacity-reference-data", "name": "Taxpayer, liable party, representative and capacity reference data", "description": "Structured authority-qualified tax-obligation data for taxpayer, liable party, representative and capacity reference.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-004", "SRC-006" ] } ], "artifacts": [ { "id": "taxpayer-liable-party-representative-and-capacity-reference-record", "name": "Taxpayer, liable party, representative and capacity reference record", "description": "Versioned evidence-bearing record for taxpayer, liable party, representative and capacity reference with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus taxpayer-liable-party-representative-and-capacity-reference assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-003", "SRC-004", "SRC-006" ] } ], "inline_only_rationale": null }, { "id": "tax-authority-office-jurisdiction-and-administration-responsibility", "name": "Tax authority, office, jurisdiction and administration responsibility", "description": "External authority and office references, competence basis, administration responsibility, contact route and valid interval.", "source_refs": [ "SRC-001", "SRC-006" ], "questions": [ { "id": "tax-authority-office-jurisdiction-and-administration-responsibility-q01", "text": "What identities, classes, parties, authority and values define tax authority, office, jurisdiction and administration responsibility?", "kind": "definition", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "tax-authority-office-jurisdiction-and-administration-responsibility-q02", "text": "Which rule, source record, calculation, event time and knowledge time support tax authority, office, jurisdiction and administration responsibility?", "kind": "decision", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "tax-authority-office-jurisdiction-and-administration-responsibility-q03", "text": "How may tax authority, office, jurisdiction and administration responsibility be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "exception", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "tax-authority-office-jurisdiction-and-administration-responsibility-data", "name": "Tax authority, office, jurisdiction and administration responsibility data", "description": "Structured authority-qualified tax-obligation data for tax authority, office, jurisdiction and administration responsibility.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006" ] } ], "artifacts": [ { "id": "tax-authority-office-jurisdiction-and-administration-responsibility-record", "name": "Tax authority, office, jurisdiction and administration responsibility record", "description": "Versioned evidence-bearing record for tax authority, office, jurisdiction and administration responsibility with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus tax-authority-office-jurisdiction-and-administration-responsibility assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-001", "SRC-006" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "legal-basis-taxable-event-and-scope", "name": "Legal basis, taxable event and scope", "description": "Records source-qualified rules and the event, object, income or transaction asserted to create the obligation.", "rationale": "Potential liability, declared liability and assessed liability must not be collapsed, and applicable law remains jurisdiction specific.", "source_refs": [ "SRC-003", "SRC-004", "SRC-008", "SRC-010" ], "layers": [ { "id": "legal-sources-period-place-and-taxing-right", "name": "Legal sources, period, place and taxing right", "description": "Pins the law, period and allocation assertions used for the obligation.", "source_refs": [ "SRC-003", "SRC-004", "SRC-008", "SRC-010" ], "findings": [ { "id": "legal-instrument-provision-rule-version-exception-and-override", "name": "Legal instrument, provision, rule version, exception and override", "description": "External legal source, provision anchors, authority, effective interval, interpretation status, exception, override and supersession.", "source_refs": [ "SRC-003", "SRC-004", "SRC-010" ], "questions": [ { "id": "legal-instrument-provision-rule-version-exception-and-override-q01", "text": "What identities, classes, parties, authority and values define legal instrument, provision, rule version, exception and override?", "kind": "event", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "legal-instrument-provision-rule-version-exception-and-override-q02", "text": "Which rule, source record, calculation, event time and knowledge time support legal instrument, provision, rule version, exception and override?", "kind": "provenance", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "legal-instrument-provision-rule-version-exception-and-override-q03", "text": "How may legal instrument, provision, rule version, exception and override be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "quality", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "legal-instrument-provision-rule-version-exception-and-override-data", "name": "Legal instrument, provision, rule version, exception and override data", "description": "Structured authority-qualified tax-obligation data for legal instrument, provision, rule version, exception and override.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-004", "SRC-010" ] } ], "artifacts": [ { "id": "legal-instrument-provision-rule-version-exception-and-override-record", "name": "Legal instrument, provision, rule version, exception and override record", "description": "Versioned evidence-bearing record for legal instrument, provision, rule version, exception and override with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus legal-instrument-provision-rule-version-exception-and-override assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-003", "SRC-004", "SRC-010" ] } ], "inline_only_rationale": null }, { "id": "tax-period-residence-source-place-and-treaty-allocation", "name": "Tax period, residence, source, place and treaty allocation", "description": "Tax period, residence and source assertions, place-of-supply or situs references, allocation rule, relief route and evidence time.", "source_refs": [ "SRC-003", "SRC-004", "SRC-008" ], "questions": [ { "id": "tax-period-residence-source-place-and-treaty-allocation-q01", "text": "What identities, classes, parties, authority and values define tax period, residence, source, place and treaty allocation?", "kind": "lifecycle", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "tax-period-residence-source-place-and-treaty-allocation-q02", "text": "Which rule, source record, calculation, event time and knowledge time support tax period, residence, source, place and treaty allocation?", "kind": "retention", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "tax-period-residence-source-place-and-treaty-allocation-q03", "text": "How may tax period, residence, source, place and treaty allocation be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "security", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "tax-period-residence-source-place-and-treaty-allocation-data", "name": "Tax period, residence, source, place and treaty allocation data", "description": "Structured authority-qualified tax-obligation data for tax period, residence, source, place and treaty allocation.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-004", "SRC-008" ] } ], "artifacts": [ { "id": "tax-period-residence-source-place-and-treaty-allocation-record", "name": "Tax period, residence, source, place and treaty allocation record", "description": "Versioned evidence-bearing record for tax period, residence, source, place and treaty allocation with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus tax-period-residence-source-place-and-treaty-allocation assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-003", "SRC-004", "SRC-008" ] } ], "inline_only_rationale": null } ] }, { "id": "taxable-event-object-base-scope-and-exemption", "name": "Taxable event, object, base scope and exemption", "description": "Describes what may create or limit the obligation without importing transaction or asset masters.", "source_refs": [ "SRC-003", "SRC-004", "SRC-010" ], "findings": [ { "id": "taxable-event-transaction-income-asset-payroll-or-status-reference", "name": "Taxable event, transaction, income, asset, payroll or status reference", "description": "External source-object identifiers, event class, role in liability, occurrence time, jurisdiction and evidence reference.", "source_refs": [ "SRC-003", "SRC-004" ], "questions": [ { "id": "taxable-event-transaction-income-asset-payroll-or-status-reference-q01", "text": "What identities, classes, parties, authority and values define taxable event, transaction, income, asset, payroll or status reference?", "kind": "measurement", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "taxable-event-transaction-income-asset-payroll-or-status-reference-q02", "text": "Which rule, source record, calculation, event time and knowledge time support taxable event, transaction, income, asset, payroll or status reference?", "kind": "requirement", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "taxable-event-transaction-income-asset-payroll-or-status-reference-q03", "text": "How may taxable event, transaction, income, asset, payroll or status reference be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "validation", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "taxable-event-transaction-income-asset-payroll-or-status-reference-data", "name": "Taxable event, transaction, income, asset, payroll or status reference data", "description": "Structured authority-qualified tax-obligation data for taxable event, transaction, income, asset, payroll or status reference.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-004" ] } ], "artifacts": [ { "id": "taxable-event-transaction-income-asset-payroll-or-status-reference-record", "name": "Taxable event, transaction, income, asset, payroll or status reference record", "description": "Versioned evidence-bearing record for taxable event, transaction, income, asset, payroll or status reference with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus taxable-event-transaction-income-asset-payroll-or-status-reference assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-003", "SRC-004" ] } ], "inline_only_rationale": null }, { "id": "chargeability-scope-threshold-exemption-exclusion-and-relief-assertion", "name": "Chargeability, scope, threshold, exemption, exclusion and relief assertion", "description": "Authority-qualified applicability assertion, threshold test, exemption or exclusion, relief conditions, claimant, amount effect and uncertainty.", "source_refs": [ "SRC-003", "SRC-004", "SRC-010" ], "questions": [ { "id": "chargeability-scope-threshold-exemption-exclusion-and-relief-assertion-q01", "text": "What identities, classes, parties, authority and values define chargeability, scope, threshold, exemption, exclusion and relief assertion?", "kind": "state", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "chargeability-scope-threshold-exemption-exclusion-and-relief-assertion-q02", "text": "Which rule, source record, calculation, event time and knowledge time support chargeability, scope, threshold, exemption, exclusion and relief assertion?", "kind": "temporal", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "chargeability-scope-threshold-exemption-exclusion-and-relief-assertion-q03", "text": "How may chargeability, scope, threshold, exemption, exclusion and relief assertion be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "process", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "chargeability-scope-threshold-exemption-exclusion-and-relief-assertion-data", "name": "Chargeability, scope, threshold, exemption, exclusion and relief assertion data", "description": "Structured authority-qualified tax-obligation data for chargeability, scope, threshold, exemption, exclusion and relief assertion.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-003", "SRC-004", "SRC-010" ] } ], "artifacts": [ { "id": "chargeability-scope-threshold-exemption-exclusion-and-relief-assertion-record", "name": "Chargeability, scope, threshold, exemption, exclusion and relief assertion record", "description": "Versioned evidence-bearing record for chargeability, scope, threshold, exemption, exclusion and relief assertion with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus chargeability-scope-threshold-exemption-exclusion-and-relief-assertion assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-003", "SRC-004", "SRC-010" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "returns-source-records-and-tax-base", "name": "Returns, source records and tax base", "description": "Links taxpayer declarations and source evidence and represents transparent base calculations.", "rationale": "A return is a taxpayer assertion, source records remain external, and a base calculation is not yet an authority assessment or collectible balance.", "source_refs": [ "SRC-002", "SRC-004", "SRC-006", "SRC-007" ], "layers": [ { "id": "return-declaration-revision-and-filing-state", "name": "Return, declaration, revision and filing state", "description": "Preserves declared facts, revision chains and filing evidence.", "source_refs": [ "SRC-004", "SRC-006", "SRC-007", "SRC-009" ], "findings": [ { "id": "return-declaration-identifier-form-period-and-taxpayer-assertion", "name": "Return, declaration, identifier, form, period and taxpayer assertion", "description": "External return identifier, form and version, filer, represented taxpayer, tax period, declared totals, signature and source digest.", "source_refs": [ "SRC-004", "SRC-006", "SRC-007" ], "questions": [ { "id": "return-declaration-identifier-form-period-and-taxpayer-assertion-q01", "text": "What identities, classes, parties, authority and values define return, declaration, identifier, form, period and taxpayer assertion?", "kind": "identity", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "return-declaration-identifier-form-period-and-taxpayer-assertion-q02", "text": "Which rule, source record, calculation, event time and knowledge time support return, declaration, identifier, form, period and taxpayer assertion?", "kind": "evidence", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "return-declaration-identifier-form-period-and-taxpayer-assertion-q03", "text": "How may return, declaration, identifier, form, period and taxpayer assertion be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "validation", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "return-declaration-identifier-form-period-and-taxpayer-assertion-data", "name": "Return, declaration, identifier, form, period and taxpayer assertion data", "description": "Structured authority-qualified tax-obligation data for return, declaration, identifier, form, period and taxpayer assertion.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-006", "SRC-007" ] } ], "artifacts": [ { "id": "return-declaration-identifier-form-period-and-taxpayer-assertion-record", "name": "Return, declaration, identifier, form, period and taxpayer assertion record", "description": "Versioned evidence-bearing record for return, declaration, identifier, form, period and taxpayer assertion with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus return-declaration-identifier-form-period-and-taxpayer-assertion assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-004", "SRC-006", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "filing-receipt-acceptance-lateness-amendment-and-supersession", "name": "Filing, receipt, acceptance, lateness, amendment and supersession", "description": "Submission, receipt and acceptance events, channel, due time, timeliness, rejection, amendment reason and immutable predecessor link.", "source_refs": [ "SRC-006", "SRC-007", "SRC-009" ], "questions": [ { "id": "filing-receipt-acceptance-lateness-amendment-and-supersession-q01", "text": "What identities, classes, parties, authority and values define filing, receipt, acceptance, lateness, amendment and supersession?", "kind": "classification", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "filing-receipt-acceptance-lateness-amendment-and-supersession-q02", "text": "Which rule, source record, calculation, event time and knowledge time support filing, receipt, acceptance, lateness, amendment and supersession?", "kind": "authority", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "filing-receipt-acceptance-lateness-amendment-and-supersession-q03", "text": "How may filing, receipt, acceptance, lateness, amendment and supersession be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "interoperability", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "filing-receipt-acceptance-lateness-amendment-and-supersession-data", "name": "Filing, receipt, acceptance, lateness, amendment and supersession data", "description": "Structured authority-qualified tax-obligation data for filing, receipt, acceptance, lateness, amendment and supersession.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-006", "SRC-007", "SRC-009" ] } ], "artifacts": [ { "id": "filing-receipt-acceptance-lateness-amendment-and-supersession-record", "name": "Filing, receipt, acceptance, lateness, amendment and supersession record", "description": "Versioned evidence-bearing record for filing, receipt, acceptance, lateness, amendment and supersession with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus filing-receipt-acceptance-lateness-amendment-and-supersession assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-006", "SRC-007", "SRC-009" ] } ], "inline_only_rationale": null } ] }, { "id": "source-evidence-base-components-and-calculation", "name": "Source evidence, base components and calculation", "description": "Maintains traceable inputs and party-qualified computations.", "source_refs": [ "SRC-002", "SRC-004", "SRC-007" ], "findings": [ { "id": "ledger-invoice-payroll-asset-transaction-and-third-party-evidence-reference", "name": "Ledger, invoice, payroll, asset, transaction and third-party evidence reference", "description": "External record identifier, evidence type, source system, period, covered component, extraction profile, digest, quality and access marking.", "source_refs": [ "SRC-002", "SRC-004", "SRC-007" ], "questions": [ { "id": "ledger-invoice-payroll-asset-transaction-and-third-party-evidence-reference-q01", "text": "What identities, classes, parties, authority and values define ledger, invoice, payroll, asset, transaction and third-party evidence reference?", "kind": "relationship", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "ledger-invoice-payroll-asset-transaction-and-third-party-evidence-reference-q02", "text": "Which rule, source record, calculation, event time and knowledge time support ledger, invoice, payroll, asset, transaction and third-party evidence reference?", "kind": "temporal", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "ledger-invoice-payroll-asset-transaction-and-third-party-evidence-reference-q03", "text": "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?", "kind": "access", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "ledger-invoice-payroll-asset-transaction-and-third-party-evidence-reference-data", "name": "Ledger, invoice, payroll, asset, transaction and third-party evidence reference data", "description": "Structured authority-qualified tax-obligation data for ledger, invoice, payroll, asset, transaction and third-party evidence reference.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-002", "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "ledger-invoice-payroll-asset-transaction-and-third-party-evidence-reference-record", "name": "Ledger, invoice, payroll, asset, transaction and third-party evidence reference record", "description": "Versioned evidence-bearing record for ledger, invoice, payroll, asset, transaction and third-party evidence reference with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus ledger-invoice-payroll-asset-transaction-and-third-party-evidence-reference assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-002", "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "tax-base-component-deduction-credit-rate-formula-rounding-and-calculation", "name": "Tax base component, deduction, credit, rate, formula, rounding and calculation", "description": "Party-qualified inputs, additions, deductions, credits, rate or band, formula version, rounding, currency, output and derivation graph.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ], "questions": [ { "id": "tax-base-component-deduction-credit-rate-formula-rounding-and-calculation-q01", "text": "What identities, classes, parties, authority and values define tax base component, deduction, credit, rate, formula, rounding and calculation?", "kind": "definition", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "tax-base-component-deduction-credit-rate-formula-rounding-and-calculation-q02", "text": "Which rule, source record, calculation, event time and knowledge time support tax base component, deduction, credit, rate, formula, rounding and calculation?", "kind": "decision", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "tax-base-component-deduction-credit-rate-formula-rounding-and-calculation-q03", "text": "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?", "kind": "exception", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "tax-base-component-deduction-credit-rate-formula-rounding-and-calculation-data", "name": "Tax base component, deduction, credit, rate, formula, rounding and calculation data", "description": "Structured authority-qualified tax-obligation data for tax base component, deduction, credit, rate, formula, rounding and calculation.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "artifacts": [ { "id": "tax-base-component-deduction-credit-rate-formula-rounding-and-calculation-record", "name": "Tax base component, deduction, credit, rate, formula, rounding and calculation record", "description": "Versioned evidence-bearing record for tax base component, deduction, credit, rate, formula, rounding and calculation with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus tax-base-component-deduction-credit-rate-formula-rounding-and-calculation assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-003", "SRC-004", "SRC-007" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "assessment-notice-due-and-balance", "name": "Assessment, notice, due and balance", "description": "Represents authority and taxpayer calculations, assessment decisions, notification and time-qualified balances.", "rationale": "Assessment issuance, legal effect, notice, due date, payable amount, collectible amount and collected amount can differ and must retain separate authority and time.", "source_refs": [ "SRC-001", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-009" ], "layers": [ { "id": "calculation-assertions-and-assessment-decision", "name": "Calculation assertions and assessment decision", "description": "Separates calculations by origin and records the competent decision.", "source_refs": [ "SRC-004", "SRC-006", "SRC-007" ], "findings": [ { "id": "self-assessed-authority-calculated-estimated-and-reassessment-assertion", "name": "Self-assessed, authority-calculated, estimated and reassessment assertion", "description": "Calculation origin, actor, method, inputs, assumption, estimated status, uncertainty, amount components, superseded assertion and provenance.", "source_refs": [ "SRC-004", "SRC-006", "SRC-007" ], "questions": [ { "id": "self-assessed-authority-calculated-estimated-and-reassessment-assertion-q01", "text": "What identities, classes, parties, authority and values define self-assessed, authority-calculated, estimated and reassessment assertion?", "kind": "event", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "self-assessed-authority-calculated-estimated-and-reassessment-assertion-q02", "text": "Which rule, source record, calculation, event time and knowledge time support self-assessed, authority-calculated, estimated and reassessment assertion?", "kind": "provenance", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "self-assessed-authority-calculated-estimated-and-reassessment-assertion-q03", "text": "How may self-assessed, authority-calculated, estimated and reassessment assertion be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "quality", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "self-assessed-authority-calculated-estimated-and-reassessment-assertion-data", "name": "Self-assessed, authority-calculated, estimated and reassessment assertion data", "description": "Structured authority-qualified tax-obligation data for self-assessed, authority-calculated, estimated and reassessment assertion.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-006", "SRC-007" ] } ], "artifacts": [ { "id": "self-assessed-authority-calculated-estimated-and-reassessment-assertion-record", "name": "Self-assessed, authority-calculated, estimated and reassessment assertion record", "description": "Versioned evidence-bearing record for self-assessed, authority-calculated, estimated and reassessment assertion with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus self-assessed-authority-calculated-estimated-and-reassessment-assertion assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-004", "SRC-006", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "assessment-decision-authority-basis-amount-status-and-legal-effect", "name": "Assessment decision, authority, basis, amount, status and legal effect", "description": "Assessment identifier and kind, competent actor, cited basis, covered period, established components, issue time, legal-effect time and decision status.", "source_refs": [ "SRC-004", "SRC-006", "SRC-010" ], "questions": [ { "id": "assessment-decision-authority-basis-amount-status-and-legal-effect-q01", "text": "What identities, classes, parties, authority and values define assessment decision, authority, basis, amount, status and legal effect?", "kind": "lifecycle", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "assessment-decision-authority-basis-amount-status-and-legal-effect-q02", "text": "Which rule, source record, calculation, event time and knowledge time support assessment decision, authority, basis, amount, status and legal effect?", "kind": "retention", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "assessment-decision-authority-basis-amount-status-and-legal-effect-q03", "text": "How may assessment decision, authority, basis, amount, status and legal effect be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "security", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "assessment-decision-authority-basis-amount-status-and-legal-effect-data", "name": "Assessment decision, authority, basis, amount, status and legal effect data", "description": "Structured authority-qualified tax-obligation data for assessment decision, authority, basis, amount, status and legal effect.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-006", "SRC-010" ] } ], "artifacts": [ { "id": "assessment-decision-authority-basis-amount-status-and-legal-effect-record", "name": "Assessment decision, authority, basis, amount, status and legal effect record", "description": "Versioned evidence-bearing record for assessment decision, authority, basis, amount, status and legal effect with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus assessment-decision-authority-basis-amount-status-and-legal-effect assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-004", "SRC-006", "SRC-010" ] } ], "inline_only_rationale": null } ] }, { "id": "notice-due-components-and-balance-snapshot", "name": "Notice, due components and balance snapshot", "description": "Records delivery evidence and non-destructive balance views.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006", "SRC-009" ], "findings": [ { "id": "assessment-notice-recipient-channel-delivery-effective-time-and-contest", "name": "Assessment notice, recipient, channel, delivery, effective time and contest", "description": "Notice identifier, recipient, channel, dispatch and delivery evidence, effective-notice rule, failure, contest and appeal information.", "source_refs": [ "SRC-005", "SRC-006", "SRC-009" ], "questions": [ { "id": "assessment-notice-recipient-channel-delivery-effective-time-and-contest-q01", "text": "What identities, classes, parties, authority and values define assessment notice, recipient, channel, delivery, effective time and contest?", "kind": "measurement", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "assessment-notice-recipient-channel-delivery-effective-time-and-contest-q02", "text": "Which rule, source record, calculation, event time and knowledge time support assessment notice, recipient, channel, delivery, effective time and contest?", "kind": "requirement", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "assessment-notice-recipient-channel-delivery-effective-time-and-contest-q03", "text": "How may assessment notice, recipient, channel, delivery, effective time and contest be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "validation", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "assessment-notice-recipient-channel-delivery-effective-time-and-contest-data", "name": "Assessment notice, recipient, channel, delivery, effective time and contest data", "description": "Structured authority-qualified tax-obligation data for assessment notice, recipient, channel, delivery, effective time and contest.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-005", "SRC-006", "SRC-009" ] } ], "artifacts": [ { "id": "assessment-notice-recipient-channel-delivery-effective-time-and-contest-record", "name": "Assessment notice, recipient, channel, delivery, effective time and contest record", "description": "Versioned evidence-bearing record for assessment notice, recipient, channel, delivery, effective time and contest with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus assessment-notice-recipient-channel-delivery-effective-time-and-contest assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-009" ] } ], "inline_only_rationale": null }, { "id": "principal-credit-interest-penalty-due-date-payable-disputed-and-collectible-balance", "name": "Principal, credit, interest, penalty, due date, payable, disputed and collectible balance", "description": "Time-qualified components, currency, due event, credits, suspended or disputed portion, collectible portion, paid reference total and reconciliation status.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006" ], "questions": [ { "id": "principal-credit-interest-penalty-due-date-payable-disputed-and-collectible-balance-q01", "text": "What identities, classes, parties, authority and values define principal, credit, interest, penalty, due date, payable, disputed and collectible balance?", "kind": "state", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "principal-credit-interest-penalty-due-date-payable-disputed-and-collectible-balance-q02", "text": "Which rule, source record, calculation, event time and knowledge time support principal, credit, interest, penalty, due date, payable, disputed and collectible balance?", "kind": "temporal", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "principal-credit-interest-penalty-due-date-payable-disputed-and-collectible-balance-q03", "text": "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?", "kind": "process", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "principal-credit-interest-penalty-due-date-payable-disputed-and-collectible-balance-data", "name": "Principal, credit, interest, penalty, due date, payable, disputed and collectible balance data", "description": "Structured authority-qualified tax-obligation data for principal, credit, interest, penalty, due date, payable, disputed and collectible balance.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-005", "SRC-006" ] } ], "artifacts": [ { "id": "principal-credit-interest-penalty-due-date-payable-disputed-and-collectible-balance-record", "name": "Principal, credit, interest, penalty, due date, payable, disputed and collectible balance record", "description": "Versioned evidence-bearing record for principal, credit, interest, penalty, due date, payable, disputed and collectible balance with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus principal-credit-interest-penalty-due-date-payable-disputed-and-collectible-balance assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-004", "SRC-005", "SRC-006" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "adjustment-dispute-audit-collection-and-lifecycle", "name": "Adjustment, dispute, audit, collection and lifecycle", "description": "Preserves successor changes and links external audit, appeal, payment and enforcement processes.", "rationale": "An amendment never erases the prior filing or assessment, and a payment, audit or collection case keeps its own master identity and authority.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-007", "SRC-009" ], "layers": [ { "id": "correction-relief-reassessment-and-limitation", "name": "Correction, relief, reassessment and limitation", "description": "Models governed changes and time limits.", "source_refs": [ "SRC-003", "SRC-004", "SRC-006", "SRC-007" ], "findings": [ { "id": "amendment-correction-relief-refund-offset-and-reassessment-change", "name": "Amendment, correction, relief, refund, offset and reassessment change", "description": "Change request or decision, initiator, authority, reason, affected components, delta, successor assertion, refund or offset reference and provenance.", "source_refs": [ "SRC-003", "SRC-004", "SRC-006", "SRC-007" ], "questions": [ { "id": "amendment-correction-relief-refund-offset-and-reassessment-change-q01", "text": "What identities, classes, parties, authority and values define amendment, correction, relief, refund, offset and reassessment change?", "kind": "identity", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "amendment-correction-relief-refund-offset-and-reassessment-change-q02", "text": "Which rule, source record, calculation, event time and knowledge time support amendment, correction, relief, refund, offset and reassessment change?", "kind": "evidence", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "amendment-correction-relief-refund-offset-and-reassessment-change-q03", "text": "How may amendment, correction, relief, refund, offset and reassessment change be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "validation", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "amendment-correction-relief-refund-offset-and-reassessment-change-data", "name": "Amendment, correction, relief, refund, offset and reassessment change data", "description": "Structured authority-qualified tax-obligation data for amendment, correction, relief, refund, offset and reassessment change.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-004", "SRC-006", "SRC-007" ] } ], "artifacts": [ { "id": "amendment-correction-relief-refund-offset-and-reassessment-change-record", "name": "Amendment, correction, relief, refund, offset and reassessment change record", "description": "Versioned evidence-bearing record for amendment, correction, relief, refund, offset and reassessment change with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus amendment-correction-relief-refund-offset-and-reassessment-change assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-003", "SRC-004", "SRC-006", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "limitation-deadline-extension-suspension-waiver-and-finality", "name": "Limitation, deadline, extension, suspension, waiver and finality", "description": "Rule and trigger, calculated deadline, jurisdiction calendar, suspension or waiver, finality assertion, challenge and knowledge time.", "source_refs": [ "SRC-003", "SRC-006", "SRC-008", "SRC-009" ], "questions": [ { "id": "limitation-deadline-extension-suspension-waiver-and-finality-q01", "text": "What identities, classes, parties, authority and values define limitation, deadline, extension, suspension, waiver and finality?", "kind": "classification", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "limitation-deadline-extension-suspension-waiver-and-finality-q02", "text": "Which rule, source record, calculation, event time and knowledge time support limitation, deadline, extension, suspension, waiver and finality?", "kind": "authority", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "limitation-deadline-extension-suspension-waiver-and-finality-q03", "text": "How may limitation, deadline, extension, suspension, waiver and finality be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "interoperability", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "limitation-deadline-extension-suspension-waiver-and-finality-data", "name": "Limitation, deadline, extension, suspension, waiver and finality data", "description": "Structured authority-qualified tax-obligation data for limitation, deadline, extension, suspension, waiver and finality.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-006", "SRC-008", "SRC-009" ] } ], "artifacts": [ { "id": "limitation-deadline-extension-suspension-waiver-and-finality-record", "name": "Limitation, deadline, extension, suspension, waiver and finality record", "description": "Versioned evidence-bearing record for limitation, deadline, extension, suspension, waiver and finality with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus limitation-deadline-extension-suspension-waiver-and-finality assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-003", "SRC-006", "SRC-008", "SRC-009" ] } ], "inline_only_rationale": null } ] }, { "id": "audit-objection-appeal-payment-and-collection-links", "name": "Audit, objection, appeal, payment and collection links", "description": "Connects processes that can confirm, contest, satisfy or enforce the obligation.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007" ], "findings": [ { "id": "audit-adjustment-objection-appeal-review-and-dispute-state-reference", "name": "Audit adjustment, objection, appeal, review and dispute-state reference", "description": "External audit or dispute identifier, issue, authority, affected assessment, lodged time, suspension effect, disputed amount, outcome and successor decision.", "source_refs": [ "SRC-006", "SRC-007" ], "questions": [ { "id": "audit-adjustment-objection-appeal-review-and-dispute-state-reference-q01", "text": "What identities, classes, parties, authority and values define audit adjustment, objection, appeal, review and dispute-state reference?", "kind": "relationship", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "audit-adjustment-objection-appeal-review-and-dispute-state-reference-q02", "text": "Which rule, source record, calculation, event time and knowledge time support audit adjustment, objection, appeal, review and dispute-state reference?", "kind": "temporal", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "audit-adjustment-objection-appeal-review-and-dispute-state-reference-q03", "text": "How may audit adjustment, objection, appeal, review and dispute-state reference be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "access", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "audit-adjustment-objection-appeal-review-and-dispute-state-reference-data", "name": "Audit adjustment, objection, appeal, review and dispute-state reference data", "description": "Structured authority-qualified tax-obligation data for audit adjustment, objection, appeal, review and dispute-state reference.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-006", "SRC-007" ] } ], "artifacts": [ { "id": "audit-adjustment-objection-appeal-review-and-dispute-state-reference-record", "name": "Audit adjustment, objection, appeal, review and dispute-state reference record", "description": "Versioned evidence-bearing record for audit adjustment, objection, appeal, review and dispute-state reference with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus audit-adjustment-objection-appeal-review-and-dispute-state-reference assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-006", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "payment-credit-refund-debt-collection-enforcement-and-write-off-reference", "name": "Payment, credit, refund, debt collection, enforcement and write-off reference", "description": "External transaction or case identifier, applied amount, allocation, value date, collection status, enforcement basis, write-off authority and reconciliation evidence.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007" ], "questions": [ { "id": "payment-credit-refund-debt-collection-enforcement-and-write-off-reference-q01", "text": "What identities, classes, parties, authority and values define payment, credit, refund, debt collection, enforcement and write-off reference?", "kind": "definition", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "payment-credit-refund-debt-collection-enforcement-and-write-off-reference-q02", "text": "Which rule, source record, calculation, event time and knowledge time support payment, credit, refund, debt collection, enforcement and write-off reference?", "kind": "decision", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "payment-credit-refund-debt-collection-enforcement-and-write-off-reference-q03", "text": "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?", "kind": "exception", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "payment-credit-refund-debt-collection-enforcement-and-write-off-reference-data", "name": "Payment, credit, refund, debt collection, enforcement and write-off reference data", "description": "Structured authority-qualified tax-obligation data for payment, credit, refund, debt collection, enforcement and write-off reference.", "value_kind": "collection", "cardinality": "0..n", "required": false, "source_refs": [ "SRC-005", "SRC-006", "SRC-007" ] } ], "artifacts": [ { "id": "payment-credit-refund-debt-collection-enforcement-and-write-off-reference-record", "name": "Payment, credit, refund, debt collection, enforcement and write-off reference record", "description": "Versioned evidence-bearing record for payment, credit, refund, debt collection, enforcement and write-off reference with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus payment-credit-refund-debt-collection-enforcement-and-write-off-reference assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-005", "SRC-006", "SRC-007" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "interoperability-access-records-and-agent-governance", "name": "Interoperability, access, records and agent governance", "description": "Provides loss-aware exchange, purpose-bound views and safe automated maintenance.", "rationale": "Tax data is sensitive and jurisdiction-bound; exchange schemas and autonomous agents cannot silently decide liability or overwrite authoritative records.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010" ], "layers": [ { "id": "exchange-projections-provenance-and-time", "name": "Exchange projections, provenance and time", "description": "Projects evidence and legal assertions with declared loss and source anchors.", "source_refs": [ "SRC-002", "SRC-007", "SRC-008", "SRC-009", "SRC-010" ], "findings": [ { "id": "saft-return-schema-legalruleml-prov-and-time-projection", "name": "SAF-T, return schema, LegalRuleML, PROV and time projection", "description": "Source and target profile versions, mapping, transformed fields, omissions, code translations, temporal semantics, digest and round-trip limits.", "source_refs": [ "SRC-002", "SRC-007", "SRC-008", "SRC-010" ], "questions": [ { "id": "saft-return-schema-legalruleml-prov-and-time-projection-q01", "text": "What identities, classes, parties, authority and values define saf-t, return schema, legalruleml, prov and time projection?", "kind": "event", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "saft-return-schema-legalruleml-prov-and-time-projection-q02", "text": "Which rule, source record, calculation, event time and knowledge time support saf-t, return schema, legalruleml, prov and time projection?", "kind": "provenance", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "saft-return-schema-legalruleml-prov-and-time-projection-q03", "text": "How may saf-t, return schema, legalruleml, prov and time projection be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "quality", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "saft-return-schema-legalruleml-prov-and-time-projection-data", "name": "SAF-T, return schema, LegalRuleML, PROV and time projection data", "description": "Structured authority-qualified tax-obligation data for saf-t, return schema, legalruleml, prov and time projection.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-002", "SRC-007", "SRC-008", "SRC-010" ] } ], "artifacts": [ { "id": "saft-return-schema-legalruleml-prov-and-time-projection-record", "name": "SAF-T, return schema, LegalRuleML, PROV and time projection record", "description": "Versioned evidence-bearing record for saf-t, return schema, legalruleml, prov and time projection with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus saft-return-schema-legalruleml-prov-and-time-projection assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-002", "SRC-007", "SRC-008", "SRC-010" ] } ], "inline_only_rationale": null }, { "id": "source-lineage-authority-event-time-knowledge-time-and-quality", "name": "Source lineage, authority, event time, knowledge time and quality", "description": "Source record, derivation chain, responsible actor, authority, observation and knowledge times, validation outcome, uncertainty and correction history.", "source_refs": [ "SRC-006", "SRC-007", "SRC-008", "SRC-009" ], "questions": [ { "id": "source-lineage-authority-event-time-knowledge-time-and-quality-q01", "text": "What identities, classes, parties, authority and values define source lineage, authority, event time, knowledge time and quality?", "kind": "lifecycle", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "source-lineage-authority-event-time-knowledge-time-and-quality-q02", "text": "Which rule, source record, calculation, event time and knowledge time support source lineage, authority, event time, knowledge time and quality?", "kind": "retention", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "source-lineage-authority-event-time-knowledge-time-and-quality-q03", "text": "How may source lineage, authority, event time, knowledge time and quality be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "security", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "source-lineage-authority-event-time-knowledge-time-and-quality-data", "name": "Source lineage, authority, event time, knowledge time and quality data", "description": "Structured authority-qualified tax-obligation data for source lineage, authority, event time, knowledge time and quality.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-006", "SRC-007", "SRC-008", "SRC-009" ] } ], "artifacts": [ { "id": "source-lineage-authority-event-time-knowledge-time-and-quality-record", "name": "Source lineage, authority, event time, knowledge time and quality record", "description": "Versioned evidence-bearing record for source lineage, authority, event time, knowledge time and quality with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus source-lineage-authority-event-time-knowledge-time-and-quality assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-006", "SRC-007", "SRC-008", "SRC-009" ] } ], "inline_only_rationale": null } ] }, { "id": "purpose-bound-access-retention-and-safe-operations", "name": "Purpose-bound access, retention and safe operations", "description": "Controls sensitive tax records and autonomous changes.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ], "findings": [ { "id": "taxpayer-authority-auditor-dispute-public-and-analytical-view", "name": "Taxpayer, authority, auditor, dispute, public and analytical view", "description": "Audience, purpose, authority, allowed fields, masking, aggregation, expiry, freshness, disclosure event and re-identification risk.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ], "questions": [ { "id": "taxpayer-authority-auditor-dispute-public-and-analytical-view-q01", "text": "What identities, classes, parties, authority and values define taxpayer, authority, auditor, dispute, public and analytical view?", "kind": "measurement", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "taxpayer-authority-auditor-dispute-public-and-analytical-view-q02", "text": "Which rule, source record, calculation, event time and knowledge time support taxpayer, authority, auditor, dispute, public and analytical view?", "kind": "requirement", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "taxpayer-authority-auditor-dispute-public-and-analytical-view-q03", "text": "How may taxpayer, authority, auditor, dispute, public and analytical view be validated, disputed, corrected, superseded, retained and disclosed without silently deciding tax liability?", "kind": "validation", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "taxpayer-authority-auditor-dispute-public-and-analytical-view-data", "name": "Taxpayer, authority, auditor, dispute, public and analytical view data", "description": "Structured authority-qualified tax-obligation data for taxpayer, authority, auditor, dispute, public and analytical view.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ] } ], "artifacts": [ { "id": "taxpayer-authority-auditor-dispute-public-and-analytical-view-record", "name": "Taxpayer, authority, auditor, dispute, public and analytical view record", "description": "Versioned evidence-bearing record for taxpayer, authority, auditor, dispute, public and analytical view with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus taxpayer-authority-auditor-dispute-public-and-analytical-view assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ] } ], "inline_only_rationale": null }, { "id": "agent-operation-authority-prewrite-postwrite-concurrency-recovery-and-retention", "name": "Agent operation, authority, pre-write, post-write, concurrency, recovery and retention", "description": "Actor and agent, delegated authority, intended mutation, head version, validation, idempotency, approval class, outcome, rollback reference, retention and audit event.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ], "questions": [ { "id": "agent-operation-authority-prewrite-postwrite-concurrency-recovery-and-retention-q01", "text": "What identities, classes, parties, authority and values define agent operation, authority, pre-write, post-write, concurrency, recovery and retention?", "kind": "state", "answer_data": [ "identifiers and classes", "actors and authority", "values and references", "explicit unknowns" ] }, { "id": "agent-operation-authority-prewrite-postwrite-concurrency-recovery-and-retention-q02", "text": "Which rule, source record, calculation, event time and knowledge time support agent operation, authority, pre-write, post-write, concurrency, recovery and retention?", "kind": "temporal", "answer_data": [ "legal source", "evidence or calculation", "event and knowledge time", "provenance" ] }, { "id": "agent-operation-authority-prewrite-postwrite-concurrency-recovery-and-retention-q03", "text": "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?", "kind": "process", "answer_data": [ "validation controls", "dispute route", "successor record", "retention and access", "non-adjudication boundary" ] } ], "data_elements": [ { "id": "agent-operation-authority-prewrite-postwrite-concurrency-recovery-and-retention-data", "name": "Agent operation, authority, pre-write, post-write, concurrency, recovery and retention data", "description": "Structured authority-qualified tax-obligation data for agent operation, authority, pre-write, post-write, concurrency, recovery and retention.", "value_kind": "collection", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ] } ], "artifacts": [ { "id": "agent-operation-authority-prewrite-postwrite-concurrency-recovery-and-retention-record", "name": "Agent operation, authority, pre-write, post-write, concurrency, recovery and retention record", "description": "Versioned evidence-bearing record for agent operation, authority, pre-write, post-write, concurrency, recovery and retention with legal source, event and knowledge time, provenance and access marking.", "media_or_form": [ "logical tax obligation record", "authoritative tax-system or source-evidence reference" ], "serial": true, "identity_strategy": "Obligation identifier plus agent-operation-authority-prewrite-postwrite-concurrency-recovery-and-retention assertion or event identifier; taxpayer name, tax type, period, date and digest never identify the obligation alone.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007" ] } ], "inline_only_rationale": null } ] } ] } ] }, "functions": [ { "id": "register-tax-obligation", "name": "Register tax obligation", "description": "Create authority-qualified obligation identity, tax profile, liable-party references and explicit potential-liability status.", "inputs": [ "authority", "taxpayer reference", "tax profile", "legal basis" ], "outputs": [ "obligation revision" ], "preconditions": [ "authority, identity namespace and tax profile validate" ], "effects": [ "obligation becomes resolvable without asserting final liability" ], "source_refs": [ "SRC-001", "SRC-006" ] }, { "id": "bind-legal-basis-and-taxable-scope", "name": "Bind legal basis and taxable scope", "description": "Attach source-qualified law, period, place, taxable-event references, exemptions and allocation assertions.", "inputs": [ "obligation", "legal sources", "taxable-event references" ], "outputs": [ "scope revision" ], "preconditions": [ "source versions, jurisdiction and effective interval validate" ], "effects": [ "potential scope becomes attributable and reviewable" ], "source_refs": [ "SRC-003", "SRC-004", "SRC-010" ] }, { "id": "ingest-return-assertion", "name": "Ingest return assertion", "description": "Link an external return or declaration and preserve filer assertion, receipt, acceptance and amendment chain.", "inputs": [ "obligation", "return reference", "filing evidence" ], "outputs": [ "return-link revision" ], "preconditions": [ "taxpayer, period, return version and source digest validate" ], "effects": [ "declared liability is recorded separately from assessment" ], "source_refs": [ "SRC-004", "SRC-006", "SRC-007" ] }, { "id": "assemble-tax-base-calculation", "name": "Assemble tax base calculation", "description": "Build a source-linked calculation with components, rates, deductions, credits, rounding and origin.", "inputs": [ "obligation", "source references", "formula profile" ], "outputs": [ "calculation assertion" ], "preconditions": [ "inputs, rule versions, currency and calculation origin validate" ], "effects": [ "calculation becomes reproducible without replacing source ledgers" ], "source_refs": [ "SRC-002", "SRC-004", "SRC-007" ] }, { "id": "record-assessment-decision", "name": "Record assessment decision", "description": "Record a self-assessment, authority assessment, estimate or reassessment with competent authority and legal-effect semantics.", "inputs": [ "obligation", "calculation assertion", "decision authority" ], "outputs": [ "assessment revision" ], "preconditions": [ "competence, source, affected period and amount components validate" ], "effects": [ "assessed liability is established as a distinct assertion" ], "source_refs": [ "SRC-004", "SRC-006", "SRC-010" ] }, { "id": "notify-and-establish-due-balance", "name": "Notify and establish due balance", "description": "Record notice evidence, legal-effect time, due date and a componentized payable and collectible balance snapshot.", "inputs": [ "obligation", "assessment", "notice evidence", "due rule" ], "outputs": [ "notice event", "balance snapshot" ], "preconditions": [ "recipient, delivery, legal-effect rule, currency and dispute status validate" ], "effects": [ "notice and balance become queryable without treating them as payment" ], "source_refs": [ "SRC-005", "SRC-006", "SRC-009" ] }, { "id": "amend-correct-relieve-or-reassess", "name": "Amend, correct, relieve or reassess", "description": "Append a successor change with authority, reason, deltas, limitation and preserved predecessor.", "inputs": [ "obligation", "change request or decision", "authority" ], "outputs": [ "successor obligation revision" ], "preconditions": [ "authority, deadline, affected components and predecessor head validate" ], "effects": [ "history remains immutable and current assertions are explicit" ], "source_refs": [ "SRC-003", "SRC-004", "SRC-006", "SRC-007" ] }, { "id": "link-audit-objection-or-appeal", "name": "Link audit, objection or appeal", "description": "Connect external audit and dispute processes and record their effect on amounts and collection status.", "inputs": [ "obligation", "external case", "typed relation" ], "outputs": [ "process-link revision" ], "preconditions": [ "case identity, authority, affected assessment and suspension rule validate" ], "effects": [ "disputed and undisputed portions remain distinguishable" ], "source_refs": [ "SRC-006", "SRC-007" ] }, { "id": "apply-payment-credit-or-collection-reference", "name": "Apply payment, credit or collection reference", "description": "Reconcile an external payment, credit, refund, debt or enforcement reference into a new balance snapshot.", "inputs": [ "obligation", "external transaction or case", "allocation" ], "outputs": [ "reconciled balance snapshot" ], "preconditions": [ "external identity, currency, allocation and value date validate" ], "effects": [ "balance changes without importing or rewriting the external master" ], "source_refs": [ "SRC-005", "SRC-006", "SRC-007" ] }, { "id": "issue-projection-or-retire-obligation", "name": "Issue projection or retire obligation", "description": "Create a purpose-bound exchange view or record closure, archive and retention without deleting cited history.", "inputs": [ "obligation revision", "purpose or closure authority", "profile" ], "outputs": [ "validated projection or retirement event" ], "preconditions": [ "access, freshness, finality, legal hold and retention validate" ], "effects": [ "consumer receives a traceable view or governed terminal state" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-007" ] } ], "composition": [ { "target": "Taxpayer, Person and Organization models", "relation": "REFERENCE", "purpose": "Resolve liable parties, representatives and authorities without duplicating party identity.", "required": true, "source_refs": [ "SRC-003", "SRC-004" ] }, { "target": "Legal Instrument / Norm", "relation": "REFERENCE", "purpose": "Cite jurisdiction-specific tax rules, provisions, exceptions, overrides and validity intervals.", "required": true, "source_refs": [ "SRC-003", "SRC-004", "SRC-010" ] }, { "target": "Return, Source Record and Financial Transaction models", "relation": "REFERENCE", "purpose": "Link declarations, accounting evidence and payments while preserving their master identities.", "required": true, "source_refs": [ "SRC-002", "SRC-004", "SRC-007" ] }, { "target": "Audit, Dispute, Court Case, Debt and Enforcement models", "relation": "REFERENCE", "purpose": "Connect external review and collection processes and their effect on obligation assertions.", "required": false, "source_refs": [ "SRC-005", "SRC-006" ] }, { "target": "SAF-T, LegalRuleML, PROV-O, OWL-Time and RFC 3339", "relation": "ALIGN", "purpose": "Provide loss-aware evidence, rule, provenance and temporal projections.", "required": false, "source_refs": [ "SRC-002", "SRC-007", "SRC-008", "SRC-009", "SRC-010" ] } ], "serviceLayers": { "dimension": { "owner_package_requirements": [ "Dimension identity, owner, tax-data authority, namespace and accountable stewardship", "Taxpayer, tax type, obligation, return, assessment, notice, payment, dispute, audit and collection registries", "Master-system mappings for persons, organizations, legal instruments, transactions, assets, payroll, returns, payments and cases", "Jurisdiction, calculation, filing, notice, dispute, collection, confidentiality, retention and agent-operation policies" ], "namespace_guidance": "Mint obligation and assertion identifiers only when no authoritative tax-administration identifier exists; keep taxpayers, laws, returns, source records, payments, audits, disputes, debts and enforcement cases as typed external references.", "registry_links": [ "https://ver.cy/models/", "https://ver.cy/model-agent-protocol.md", "Dimension-local obligation, assessment, notice, balance, amendment and process-link registries" ] }, "canon_and_patch": { "canonicalization_rules": [ "Canonicalize by authoritative master-system obligation identifier qualified by tax authority, jurisdiction and tax profile, never by taxpayer name, tax type, period, date or amount.", "Keep potential, declared, assessed, payable, disputed, collectible and collected amounts as separate source-qualified assertions." ], "patch_rules": [ "Extensions declare jurisdiction and tax profile, target finding, legal source, authority, classifier and exchange-profile versions and interoperability impact.", "Changes to obligation identity, assessment authority, amount semantics, due or legal-effect rules, or access require a successor revision, migration map and preserved cited history." ], "compatibility_rules": [ "Unknown additive fields may be ignored only when identity, authority, law, period, amount components, assertion origin, time, access and provenance remain intact.", "Every SAF-T, return-schema, LegalRuleML or sector projection pins versions and states transformed fields, omissions, code translations and round-trip limits." ] }, "artifact_rules": { "identity_priority": [ "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." ], "timestamp_rule": "Use RFC 3339 timestamps with seconds and explicit offset or Z; separate taxable-event, filing, receipt, assessment, notice, legal-effect, due, payment, observation and knowledge times.", "serial_naming_rule": "Use {obligation-id}--{artifact-kind}--{assertion-or-event-id}; never use taxpayer name, tax type, period, date, amount or digest alone.", "integrity_rule": "Store digest, media type, authority, jurisdiction, tax and schema versions, legal source anchors, event and knowledge times, currency, access marking, quality and provenance." }, "policies": [ "Only the competent tax authority or legally authorized filer may establish official assessment, filing or adjustment assertions.", "Potential liability, declaration, assessment, notice, payable balance, disputed amount, collectible amount, payment and collection remain distinct.", "Rates, bases, relief, limitation, appeal rights and collection effects are jurisdiction-specific source-qualified profiles, never universal agent defaults.", "Agents may perform reversible clerical operations and propose calculations; legal interpretation, adverse assessment, disclosure, enforcement and write-off require accountable authority." ], "crud": { "read": [ "Resolve Dimension, authority, jurisdiction, tax profile, obligation head, event and knowledge time, access purpose and external masters." ], "create": [ "Create obligation identity, parties, tax profile, legal basis and explicit unknowns before attaching returns, assessments, notices or balances." ], "update": [ "Append return, calculation, assessment, notice, balance, amendment or process-link assertions with actor, authority, legal source, time and provenance; never overwrite cited history." ], "delete": [ "Apply statutory retention, legal hold, dispute and records policy; prefer closure or tombstone and never cascade deletion to taxpayers, laws, returns, source records, payments, audits or cases." ] }, "roles": [ { "name": "Tax administration authority", "responsibilities": [ "Own canonical obligation and assessment identity and official administration state." ] }, { "name": "Taxpayer or liable party", "responsibilities": [ "Provide declarations, evidence and authorized elections and exercise notice and dispute rights." ] }, { "name": "Tax representative", "responsibilities": [ "Act within documented mandate and preserve represented-party separation." ] }, { "name": "Assessment or audit officer", "responsibilities": [ "Review source-qualified evidence and record accountable findings or assessments." ] }, { "name": "Dispute and appeals authority", "responsibilities": [ "Govern objections, appeals, suspension effects and successor decisions." ] }, { "name": "Collection and reconciliation steward", "responsibilities": [ "Link external payments, debt and enforcement events to balance snapshots." ] }, { "name": "Privacy and records steward", "responsibilities": [ "Apply access, disclosure, retention, legal hold and recovery policy." ] } ], "access": { "default_rule": "Deny mutation and disclosure unless authority, role, purpose, jurisdiction and field policy grant it; taxpayer and third-party tax data default to restricted access.", "scopes": [ "bundle", "layer", "finding", "artifact" ], "exceptions": [ "Taxpayer access, authorized representation, oversight, judicial review or statutory information exchange cites authority and remains purpose-bound, attributable and reviewable." ], "audit_requirements": [ "Log actor, agent, role, purpose, obligation, operation, policy, RFC 3339 time, authority, affected external records and outcome." ] }, "agents_bootstrap": { "filename": "AGENTS.md", "required_fields": [ "Name", "Type", "Specification URL", "Storage type URL", "Interface URL", "Processes URL" ], "read_order": [ "Read Dimension tax authority, jurisdiction, legal-source, filing, notice, dispute, access, retention and agent-operation policies.", "Read this model and linked taxpayer, legal instrument, return, payment, audit, dispute, debt and enforcement models before mutation." ] } }, "coverage": { "claim": "A source-grounded reviewable draft of an authority-qualified tax obligation and assessment across OECD, United Nations, European Union, TADAT, OASIS, W3C and IETF primary materials, without universal tax calculation, legal interpretation, tax advice, assessment issuance or certified crosswalk claims.", "confidence": "medium", "checklist": [ { "dimension": "identity", "status": "covered", "notes": "Authority-qualified obligation identity is separated from taxpayer, return, assessment, payment and collection masters." }, { "dimension": "classification and definition", "status": "covered", "notes": "Tax type, obligation class, jurisdiction and administration profiles are versioned." }, { "dimension": "direct properties", "status": "covered", "notes": "Parties, legal basis, tax period, taxable scope, calculation, assessment, notice and balance assertions are first-class." }, { "dimension": "recognition and observation", "status": "covered", "notes": "Return, source evidence, filing, notice, payment reference and audit evidence are covered." }, { "dimension": "capabilities and possible actions", "status": "covered", "notes": "Register, bind scope, ingest, calculate, assess, notify, amend, link, reconcile, project and retire operations are governed." }, { "dimension": "composition", "status": "covered", "notes": "Returns, ledgers, invoices, payroll, assets, payments, audits, disputes and enforcement retain external master identity." }, { "dimension": "lifecycle", "status": "covered", "notes": "Potential, declared, assessed, notified, due, disputed, adjusted, satisfied, closed and archived states preserve history." }, { "dimension": "relationships", "status": "covered", "notes": "Taxpayer, authority, law, event, source record, return, payment and proceeding links are typed." }, { "dimension": "temporal", "status": "covered", "notes": "Tax period, filing, assessment, notice, legal-effect, due, payment, observation and knowledge times remain distinct." }, { "dimension": "spatial", "status": "covered", "notes": "Residence, source, place of supply, situs and jurisdiction are source-qualified references." }, { "dimension": "provenance", "status": "covered", "notes": "Calculations, decisions, notices, adjustments and balance snapshots retain source and responsible-agent provenance." }, { "dimension": "ownership and stewardship", "status": "covered", "notes": "Taxpayer, law, source record, return, payment, audit, dispute, debt and enforcement masters remain separate." }, { "dimension": "validation and quality", "status": "covered", "notes": "Identity, authority, period, source, calculation, currency, notice, balance and stale-head checks are explicit." }, { "dimension": "access and privacy", "status": "covered", "notes": "Taxpayer, authority, auditor, dispute, exchange and analytical views are purpose-bound." }, { "dimension": "retention and deletion", "status": "covered", "notes": "Returns, assessments, notices, amendments, disputes, allocations and legal holds are preserved." }, { "dimension": "interoperability", "status": "covered", "notes": "SAF-T, return-schema, LegalRuleML, PROV and time projections are versioned and loss-aware." } ], "known_omissions": [ "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." ], "conflicts": [ "Potential, declared, assessed, payable, disputed, collectible and collected amounts can legitimately differ.", "Taxpayer calculations, authority calculations, estimates, amendments and reassessments may coexist and supersede only within a declared assertion chain.", "Filing, assessment issuance, notice, legal effect, due, payment and knowledge can occur at different times and under different rules." ], "regional_assumptions": [ "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." ], "adversarial_checks": [ "Reject an obligation identified solely by taxpayer name, tax type, period, date, amount or document digest.", "Reject a return or taxpayer calculation represented as an authority assessment without a competent decision.", "Reject a current balance that merges disputed, suspended, collectible, paid and written-off amounts without source-qualified components.", "Reject replacement of an assessment or return without immutable amendment or reassessment lineage.", "Reject an agent action that interprets tax law, issues an adverse assessment, discloses sensitive data or destroys cited history without accountable 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 as an authority-qualified obligation aggregate with separately identified assertions and balance snapshots", "rationale": "The aggregate owns obligation identity, obligation-specific party and legal bindings, declared and assessed assertions, notice and balance views. Taxpayers, laws, source records, return documents, payments, audits, disputes, debts and enforcement processes preserve their own master identity and lifecycle." }, "decisions": [ { "concept": "Obligation versus taxpayer, return, payment and debt", "disposition": "accepted as separate identities", "rationale": "The obligation is one authority-qualified aggregate; parties, declarations, transactions and collection processes remain referenced masters." }, { "concept": "Taxpayer and competent authority", "disposition": "accepted as external parties with obligation-specific roles", "rationale": "Identity, registration and organizational records are external, while liable-party capacity, representation and competence are time-qualified bindings." }, { "concept": "Potential, declared and assessed liability", "disposition": "accepted as distinct assertion classes", "rationale": "A taxable event may imply potential scope, a return records a taxpayer assertion, and an assessment records a competent authority or self-assessment assertion." }, { "concept": "Self-assessment, authority calculation, estimate and reassessment", "disposition": "accepted as source-qualified calculation and decision variants", "rationale": "Origin, method, assumptions, evidence, authority and successor lineage must remain explicit so competing calculations are not silently merged." }, { "concept": "Amount and balance semantics", "disposition": "accepted as componentized time-qualified views", "rationale": "Principal, credit, interest, penalty, payable, disputed, suspended, collectible, paid and written-off amounts can legitimately differ." }, { "concept": "Tax temporal semantics", "disposition": "accepted as multiple independent times", "rationale": "Tax period, event, filing, receipt, assessment, notice, legal effect, due, payment, observation and knowledge time cannot be collapsed into one date." }, { "concept": "Amendment and reassessment history", "disposition": "accepted as immutable successor chains", "rationale": "Corrections, relief, amended returns and reassessments change current assertions but never erase cited predecessor evidence or decisions." }, { "concept": "Audit, dispute and collection", "disposition": "accepted as external process references", "rationale": "These processes have separate authority, identities and lifecycles; the obligation records typed links and quantified effects only." }, { "concept": "Interoperability", "disposition": "accepted as loss-aware versioned projections", "rationale": "SAF-T, return schemas, LegalRuleML, PROV and temporal standards address different concerns and cannot replace authoritative obligation state." }, { "concept": "Automated tax decisions", "disposition": "forbidden", "rationale": "Agents may maintain records and propose validations or calculations but cannot interpret governing tax law, issue adverse assessments, give tax advice or enforce without accountable authority." } ], "publicationHolds": [ "Claude and Grok timed out during their bounded attempts, so independent external review is absent and explicitly waived for this published reviewable draft.", "No approved model-relation rows were supplied; composition targets require approved cardinality, access and lifecycle contracts.", "Jurisdiction-specific tax types, rates, bases, deductions, credits, relief, limitation, filing, assessment, appeal and collection profiles require specialist review.", "Certified SAF-T, return-schema, LegalRuleML and tax-system crosswalks and conformance fixtures remain unverified.", "Independent external review was explicitly waived by the repository owner; this codex-only result remains a reviewable draft." ], "deferredResearch": [ "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." ] }, "statistics": { "sources": 10, "bundles": 6, "layers": 12, "findings": 24, "questions": 72, "artifacts": 24, "functions": 10 } }