ONTOLOGY EXPLORER
taxpayer identification number
<https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/NorthAmericanEntities/USRegulatoryAgencies/TaxpayerIdentificationNumber>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "taxpayer identification number" |
| subClassOf | TaxIdentifier |
| subClassOf | _:c14n1436 |
| subClassOf | _:c14n822 |
| definition | "identification number used by the Internal Revenue Service (IRS) in the administration of tax laws in the United States" |
| abbreviation | "TIN" |
| adaptedFrom | "https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin"^^<http://www.w3.org/2001/XMLSchema#anyURI> |
| explanatoryNote | "A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:\n- When filing tax returns.\n- When claiming treaty benefits.\n\nA TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:\n- Tax treaty benefits (other than for income from marketable securities)\n- Exemption for effectively connected income\n- Exemption for certain annuities." |