Usages of Tax Obligation for Taxpayer Registration Creation and Update, De-registration, Re-registration
Tax obligation is the key information of a taxpayer in a tax system. Due to varieties in actual business, a tax obligation needs to be flexible enough to reflect the unambiguous agreement between taxpayer and tax office. The first registration establishes the tax obligation attached to the master data, by which the taxpayer is able to file tax returns / refund requests to the tax office. Afterwards, the tax obligation can be updated through change requests to support requirements from cancellation, extension or re-registration. The time-dependency should be considered during rules validation so that incorrect filings can be filtered out for further manual intervention.