Financials pillar · v0.16.0
tax-return TaxReturn
One tax-return record.
$id · https://corpospec.com/schemas/v0.16.0/tax-return.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| balance_outstanding | number | yes | Outstanding balance (due — paid). |
| currency | IsoCurrency | yes | ISO 4217 currency code. |
| deductions | number | yes | Allowable deductions. |
| effective_rate_pct | number | yes | Effective rate (computed; informational). |
| entity | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| gross_base | number | yes | Pre-deduction gross income / sales / wages base. |
| id | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| internal_owner | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| jurisdiction | IsoCountry | yes | ISO 3166-1 alpha-2 country code. |
| period_end | IsoDate | yes | ISO 8601 date (YYYY-MM-DD). |
| period_start | IsoDate | yes | Period covered by the return. |
| retention_until | IsoDate | yes | Retention until 10y (HGB §257 / AO §147). |
| status | TaxReturnStatus | yes | Filing lifecycle. |
| statutory_due_date | IsoDate | yes | Statutory filing deadline. |
| tax_due | number | yes | Tax computed. |
| tax_kind | TaxKind | yes | Tax kind. |
| tax_paid | number | yes | Tax already paid (prepayments). |
| taxable_base | number | yes | Taxable base after deductions. |
| artefact_ref | PathRef? | — | PathRef to the filed return artefact. |
| assessment_ref | PathRef? | — | PathRef to the assessment notice. |
| filed_on | IsoDate? | — | |
| filing_id | string? | — | Filing accession / docket number from the authority. |
| preparer_ref | PathRef? | — | PathRef to preparing tax advisor / firm. |
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
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
TaxKind
Tax kind.
TaxReturnStatus
Filing lifecycle.
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/tax-return.schema.json