Financials pillar · v0.16.0
tax-liability TaxLiability
Tax-liability record (per period × jurisdiction × kind).
$id · https://corpospec.com/schemas/v0.16.0/tax-liability.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| accrued_amount | number | yes | Accrued amount at period end. |
| bucket | TaxBucket | yes | Tax bucket per IAS 12 / ASC 740. |
| currency | IsoCurrency | yes | ISO 4217 currency code. |
| effective_rate_pct | number | yes | Effective tax rate pct (computed). |
| entity | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| id | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| jurisdiction | IsoCountry | yes | ISO 3166-1 alpha-2 country code. |
| outstanding_balance | number | yes | Net outstanding balance (accrued − prepayments − paid). |
| owner | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| paid_amount | number | yes | Cash paid against this period. |
| period_end | IsoDate | yes | ISO 8601 date (YYYY-MM-DD). |
| period_start | IsoDate | yes | ISO 8601 date (YYYY-MM-DD). |
| prepayments | number | yes | Pre-payments / withholding credits. |
| recognised_on | IsoDate | yes | Recognised in the GL on this date. |
| status | LiabilityStatus | yes | Lifecycle. |
| tax_kind | TaxKind | yes | Tax kind. |
| journal_ref | PathRef? | — | PathRef to the GL journal recognising the accrual. |
| tax_return_ref | PathRef? | — | PathRef to the matching tax_return.rs record (when filed). |
Definitions
Shared types referenced within this schema.
IsoCountry
ISO 3166-1 alpha-2 country code.
pattern: ^[A-Z]{2}$
IsoCurrency
ISO 4217 currency code.
pattern: ^[A-Z]{3}$
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
LiabilityStatus
Lifecycle.
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
TaxBucket
Tax bucket per IAS 12 / ASC 740.
TaxKind
Tax kind.
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/tax-liability.schema.json