BE-TAX TAXONOMY ARCHITECTURE GUIDE

Transcription

1 BE-TAX TAXONOMY ARCHITECTURE GUIDE Date: Version: FPS FINANCE

2 Table of Contents 0. Taxonomy summary information Introduction Domain model Introduction Requirements of the taxonomy Reference authorities Data scope of the taxonomy Logical model Introduction Taxonomy structure Taxonomy references Schema modularity Linkbase modularity Other aspects Extensibility Physical model Physical components Folder naming convention ExtendedLinkRoles Annexes General lexicon Specific lexicon Dimensions in the be-tax taxonomy Overview of data types used by the be-tax taxonomy Divergences from FRTA rules and restrictions (non-exhaustive) Implementation generic messaging specification FPS FINANCE 2 / 21

3 0. Taxonomy summary information be-tax Purpose and Scope Owner(s) Represents resident corporate income, income tax on non-resident corporations and resident legal entity tax returns, fiscal year 2015 Federal Public Service Finance Belgium Date Status Recognition Level Specification version References to other XBRL Modules Contact Final version XBRL Specification Version 2.1, dated with errata corrections to Dimensions 1.0, dated Formula 1.0, dated and Comments Namespace Namespace prefix Summary documents References to other taxonomies All files This is a project version be-tax-inc-rcorp be-tax-inc-nrcorp be-tax-inc-rle be-tax gebruikershandleiding / Manuel d utilisation be-tax busmatrixdatamodel be-tax architectureguide pfs-dt xsd pfs-gcd xsd pfs-gcd label.xml pfs-gcd presentation.xml pfs-vl xsd pfs-vl label.xml be-tax zip 2017 FPS FINANCE 3 / 21

4 Copyright FPS Finance This taxonomy and translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that: 1. The above copyright notice and this paragraph are included on all such copies and derivative works. 2. A link or URL to the original taxonomy is included in all such copies and derivative works. However, this taxonomy itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or other organizations, except as required to translate it into languages other than English. Members of XBRL International and the taxonomy owners agree to grant certain licenses under the XBRL International Intellectual Property Policy ( The name and trademarks of XBRL International may NOT be used in advertising or publicity pertaining to this document or its contents without specific, written prior permission. Title to copyright in this document will at all times remain with copyright holders. By using and/or copying this taxonomy, you (the licensee) agree that you have read, understood, and will comply with the terms and conditions set out in this document and in the Copyright, Intellectual Property and Trademarks documents This taxonomy and its associated files are provided on an "AS IS" basis and XBRL INTERNATIONAL AND THE OWNERS OF THE TAXONOMY DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. Recipients of this taxonomy are invited to submit, with their comments, notification of any relevant patent rights and copyrights of which they are aware and to provide supporting documentation. The attention of users of this taxonomy is directed to the possibility that its use may require use of an invention covered by patent rights. XBRL International and the owners of the taxonomy shall not be responsible for identifying patents for which a license may be required by this taxonomy, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. This taxonomy is prospective and advisory only. Prospective users are responsible for protecting themselves against liability for infringement of patents. XBRL International and the owners of this taxonomy takes no position regarding the validity or scope of any intellectual property or other rights that might be claimed to pertain to the implementation or use of the technology defined by implied by the taxonomy or the extent to which any license under such rights might or might not be available; neither do they represent that they has made any effort to identify any such rights. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy ( Warranty ALL PARTIES ACKNOWLEDGE THAT ALL INFORMATION PROVIDED AS PART OF THIS TAXONOMY OR ITS ASSOCIATED FILES IS PROVIDED "AS IS" WITH NO WARRANTIES WHATSOEVER, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, AND THE PARTIES EXPRESSLY DISCLAIM ANY WARRANTY OF MERCHANTABILITY, FITNESS FOR ANY PARTICULAR PURPOSE, NONINFRINGEMENT, OR TITLE, OR ANY WARRANTY OTHERWISE ARISING OUT OF ANY 2017 FPS FINANCE 4 / 21

5 PROPOSAL, RECOMMENDATION, OR SAMPLE; OR ANY WARRANTY THAT THE USE OF THE CONTENTS OF THE TAXONOMY OR ITS ASSOCIATED FILES WILL NOT INFRINGE ANY THIRD PARTY PATENTS, COPYRIGHTS, TRADEMARKS OR OTHER RIGHTS. Limitation of Liability IN NO EVENT WILL XBRL INTERNATIONAL OR THE OWNERS OR AUTHORS OF THE TAXONOMY BE LIABLE TO ANY USER OR ANY THIRD PARTY FOR THE COST OF PROCURING SUBSTITUTE GOODS OR SERVICES, LOST PROFITS, LOSS OF USE, LOSS OF DATA OR ANY DIRECT, INDIRECT, CONSEQUENTIAL, INCIDENTAL, PUNITIVE OR SPECIAL DAMAGES, WHETHER UNDER CONTRACT, TORT, WARRANTY OR OTHERWISE, ARISING IN ANY WAY OUT OF THE USE OF THIS TAXONOMY OR ITS ASSOCIATED FILES, OR THE PERFORMANCE OR IMPLEMENTATION OF THE CONTENTS THEREOF OF ANY TYPE WHATSOEVER, WHETHER OR NOT SUCH PARTY HAD ADVANCE NOTICE OF THE POSSIBILITY OF SUCH DAMAGES FPS FINANCE 5 / 21

6 1. Introduction The be-tax Taxonomy Architecture Guide describes the architecture of the be-tax tax return taxonomy (hereafter referred to as be-tax taxonomy). This document is organized into four chapters, as follows: Chapter 1 includes introductory remarks Chapter 2, the domain model, provides a general overview of the domain and covers the following subjects: 1. The main requirements identified for the taxonomy 2. A description of the data domain 3. The organization of concepts Chapter 3, the logical model, describes the logical architecture of the taxonomy components. Chapter 4, physical model, describes the organization of the taxonomy in physical files and folders. The annexes contain: 1. Lexicon 2. Dimensions in the be-tax taxonomy 3. Data types used in the be-tax taxonomy This document is part of a full set of documents that document the be-tax taxonomy. The document name refers to the date of publication of the related taxonomy. The full set of documents consists of: Title Filename Content be-tax Taxonomy Architecture Guide be-tax-<<date of publication>>- ArchitectureGuide.doc The purpose of this document is to detail the architecture of the be-tax taxonomy. be-tax Taxonomy Preparer Guide be-tax Taxonomy Bus Matrix Data Model be-tax-<<date of publication>>- PreparerGuide.doc be-tax-<<date of publication>>- BusMatrixDataModel.doc This document provides preparers of tax filings with the necessary guidelines for creating instance documents. This document presents the full be-tax taxonomy 2017 FPS FINANCE 6 / 21

7 2. Domain model 2.1. Introduction The domain model describes: 1. the requirements of the taxonomy, 2. the stakeholders and parties involved, 3. the reference authorities of the taxonomy, 4. the data scope of the taxonomy, 5. versioning aspects of the taxonomy Requirements of the taxonomy The next table provides an overview of the requirements that have been defined to guide the design of the taxonomy. Requirement Description REQ-01: 100% XBRL The taxonomy must conform to the XBRL 2.1 specification, compliant. including errata, the Dimensions 1.0 and the Formula 1.0 specification. REQ-02: Comprehensible Terminology that can be understood by a business user is used and technical jargon is avoided. REQ-03: Consistency and stability REQ-04: Ease of implementation REQ-05: Aligned with other taxonomies used in the Belgian jurisdiction REQ-06: Avoid redundancy of concepts REQ-07: Performance REQ-08: Flexible REQ-09: Extensibility REQ-10: Version control The goal of the taxonomy is to deliver a clear, transparent and consistent data structure that reflects the full content of the tax return forms and appendices. This does not necessarily involve the exact reproduction of the current forms. The taxonomy should take user friendliness for preparers and submitters into account. It is also important for business experts to understand the taxonomy. Therefore the bus matrix data model is added to the taxonomy. Where possible and relevant, the taxonomy is aligned with other Belgian taxonomies, e.g. issued by NBB. Redundancy should be avoided through the use of unique tags for equal concepts or by referring to other existing taxonomies. The structural design of the taxonomy impacts the performance of the data processing of the tax filings received from the submitters. A modular design enables the taxonomy to only load those parts of the taxonomy that are relevant for the validation and processing. Reusability is at the heart of the XBRL standard, as XBRL enables the reuse of concepts inside a taxonomy as well as concepts from other taxonomies. Extensibility enables the introduction of new concepts to a taxonomy or to link additional taxonomies. The design of the taxonomy reflects the tax domain in a way that the taxonomy can easily be extended to include other parts of the tax domain. The structure and naming conventions used for the taxonomy enable the extension to other domains and to parts to be used by the internal back office system. Although a versioning specification has not yet been published by XBRL International, a standardised versioning approach will be used to manage the changes in the taxonomies FPS FINANCE 7 / 21

8 2.3. Reference authorities The main reference authority for the tax filings is the Income Tax Code (WIB92 or CIR92). This code distinguishes the following income tax categories: Reference Scope French reference Dutch reference Corporate Income Tax Belgian companies ISoc VenB Individual Income Tax natural persons IPP PB Income Tax on Legal Entities Belgian legal entities other than companies ; mostly non-profit organizations and foundations IPM RPB Income Tax on Nonresidents non-residents, include natural and legal persons INR/soc & INR/P.P. BNI/ven & BNI/Nat. Pers. The scope of the be-tax taxonomy is limited to Corporate Income Tax, Income Tax on Nonresidents and Income Tax on Legal Entities. The taxonomy is no authority in its own right; it articulates the concepts, definitions and relationships in a readable format for software applications. Hereunder you will find an overview of the reference texts containing the body of knowledge for the said domain: French Reference Dutch Reference Description CIR92 Code des impôts WIB92 Wetboek van de Legal basis for income taxes, sur les revenus 92 inkomstenbelastingen 1992 thoroughly reviewed in Main reference authority for [be-taxinc]. AR/CIR92 Arrêté royal d'exécution du Code des impôts sur les revenus 92 NBB pfs core taxonomy of the National Bank of Belgium (NBB) KB/WIB92 Koninklijk besluit tot uitvoering van het WIB92 NBB pfs core taxonomy of the National Bank of Belgium (NBB) Specific laws or decrees will be referenced where of use. Royal Decree implementing the Income Tax Code thoroughly reviewed in A number of primary concepts from the NBB core taxonomy can be reused within [be-tax]. [be-tax] will copy the NBB references for these concepts Data scope of the taxonomy The following concepts are in scope for the be-tax taxonomy: Primary concepts required for the tax returns; Dimensional members required for the tax returns; Concepts required for the presentation and structuring of the primary concepts and dimensional members. The following concepts are not in scope: Concepts required for the exact reproduction of the current tax return forms, e.g. preparer instructions available on the forms; Specific concepts required for the control and processing of the tax returns. The concepts defined in the taxonomy reflect the basic structure of today s tax return forms FPS FINANCE 8 / 21

9 Hereunder you will find a visual representation of the concept organization: Figure 1: Concept organization 2017 FPS FINANCE 9 / 21

10 3. Logical model 3.1. Introduction This chapter provides an overview of the logical components of the be-tax taxonomy and shows how these are related. Please note: the logical model differs from the way the taxonomy is organized in physical files and folders. E.g.: the dimensions schema be-tax-d in the logical model will be physically split in separate schema files ( d- ) per individual dimension. E.g.: the logical template schema be-tax-t will be physically split in separate files. The physical files and the folder structure are described in the physical model (chapter 4) Taxonomy structure The taxonomy will use the following general description of the domain: be the taxonomy falls within the Belgian jurisdiction. tax the taxonomy belongs to the tax domain. o inc the taxonomy belongs to the income tax sub domain. Within the be-tax-inc domain, currently the following sub domains apply: rcorp Resident CORPorate Income Tax rle Income Tax on Resident Legal Entities nrcorp Income Tax on Non-Resident CORPorations This naming convention is used in the physical model of the taxonomy as described in chapter 4. This results in the following taxonomy names: be-tax-inc-rcorp, be-tax-incnrcorp and be-tax-inc-rle Taxonomy references The following external taxonomies are referenced by the be-tax taxonomy: XBRL Dimension taxonomy, version 1.0 NBB taxonomy o The be-tax taxonomy will not refer to the NBB Core taxonomy, given the limited reusability of these concepts, although a limited number of primary concepts from the NBB core taxonomy are reused within [be-tax]. [be-tax] contains a full copy of these NBB concepts. o The NBB Data type schema is reused by the be-tax taxonomy. If extensions to this schema are needed, NBB agreed to add these to the NBB data type schema to allow for one data type schema for both taxonomies. o o The NBB GCD taxonomy is reused by the be-tax taxonomy. The NBB Value list taxonomy is reused by the be-tax taxonomy and extended with be-tax value lists FPS FINANCE 10 / 21

11 3.4. Schema modularity Figure 2: Architecture model Tax return taxonomy (be-tax-inc-rcorp) This schema is the entry point for the tax returns. It imports concepts from be-tax-inc and be-tax-t. It owns concepts for defining the hypercubes and placeholders for the dimensional structures developed in this taxonomy. Core taxonomy (be-tax-inc) The core taxonomy contains all primary and abstract concepts for the income tax domain. Dimension taxonomy (be-tax-d-...) The dimension taxonomy contains all dimensions used. For the be-tax taxonomy two types of dimensions are distinguished: Explicit Dimensions: commonly used breakdowns that are applied in several schedules and/or for several concepts, e.g. asset type. Explicit dimensions have a fixed number of dimension members. Typed Dimensions: these are used for non-limitative lists, where it cannot be predicted how many rows the submitter needs to declare, e.g. capital gains. Template taxonomy (be-tax-t- ) It contains the hypercube and placeholder concepts FPS FINANCE 11 / 21

12 It contains a definition linkbase, connecting the primary concepts imported from the core taxonomy (be-tax-inc) to the hypercubes. It contains a presentation linkbase, structuring the data domain according to the type determined in each template. Data type taxonomy The be-tax taxonomy will adopt the data type schema of NBB. An additional data type is added, this will be reviewed by the NBB and possibly added to the NBB schema in the next version of their taxonomy. Please refer to the appendices for an overview of the data types used by the be-tax taxonomy. 1 GCD taxonomy (gcd) Contains company identification information. Currently owned by NBB. Value list taxonomy (vl) The be-tax taxonomy will adopt the value list schema of NBB, which contains postal codes and other lists. If additional value lists are needed, these will be discussed and added to the NBB schema Linkbase modularity Reference linkbases References are provided for the concepts in the core taxonomy (be-tax-inc). Concepts in dimensional taxonomies do not have references in the current taxonomy version; dimensions can be reused in several tax return taxonomies in the future, with potentially different references. Reference characteristics: Each reference contains the following reference parts: Publisher, Number Only the Standard Reference role is used Multiple references can be related to one concept (all with the Standard Reference role) References are language neutral Label linkbases Labels are available in 3 languages: Dutch (NL), French (FR) and German (DE). The Standard Label role is required for all concepts. Other label roles like Verbose Label 3, Terse Label 4, Period Start Label, Period End Label 5 and the Total Label are used when necessary to provide a relevant description of the concept in the presentation linkbase. The Documentation Label (EN) role is used to document the codes used in the tax return forms, when possible and relevant. 1 In the meantime, a separate schema will be used for the new data types. 2 In the meantime, a separate schema will be used for the new value lists. 3 complete description of the concept 4 a very short description 5 The Period Start Label and the Period End Label are used for instant type concepts that require a different representation at the beginning and at the end of the period FPS FINANCE 12 / 21

13 Presentation linkbases As the users of the be-tax taxonomy are familiar with the current paper-based or electronic forms, the presentation linkbase in be-tax-inc-rcorp and be-tax-t- reflects the current forms structure. An extended link is created for each individual form or section when necessary. No presentation linkbase is added to be-tax-inc. Definition linkbases Definition linkbases are only used for the dimensional taxonomies: [be-tax-d- ]: dimension definition [be-tax-t- ]: hypercube definition and to connect the primary concepts to the hypercubes [be-tax-inc-rcorp],[be-tax-inc-nrcorp] and [be-tax-inc-rle] for structures unique to the entry point Given the limited reusability, currently no definition linkbase is related to the [be-tax-d- ] schemas Specific presentation hypercubes are added to facilitate the screen generation in BIZTAX, they have no other functional use in this taxonomies. Calculation linkbases Calculation linkbases have not been retained for this version of the taxonomy, due to its limited use. Formula linkbases The XBRL Formula specification was approved on June 22, Formulas are included in this version of the be-tax taxonomy ([be-tax-inc-rcorp], [be-tax-inc-nrcorp] and [be-tax-inc-rle]) and are structured according the template and entry point structure. e.g. f-ace: all business rules for template t-ace e.g. f-rcorp: all business rules for entry point rcorp which are not defined in a template or are in common with another entry point e.g. f-corp: all business rules which are in common for the entry points rcorp and nrcorp e.g. f-le: all business rules which are in common for the entry points nrcorp and rle 3.6. Other aspects The taxonomy will provide the possibility of including attachments for non-structured annexes. These will be stored in concepts using a data type designed for binary objects 6. As this capability has also been implemented by NBB, the be-tax will follow the NBB approach Extensibility The be-tax taxonomy does not allow extensions by preparers or submitters to be submitted. Typed dimensions are used for lists with an unknown number of records (non-limitative lists) and the submitter will have to provide values for those typed dimensions in the instance document. 6 The data type for required annexes is provided by NBB data type taxonomy: pfd-dt: nonemptybase64binaryitemtype FPS FINANCE 13 / 21

14 4. Physical model 4.1. Physical components Considering the FRTA file naming conventions and specific needs of the be-tax taxonomy, the following adjusted file naming structure is defined for the be-tax taxonomy: Core taxonomy NamespacePrefix NamespaceIdentifier Files Schema Label linkbase be-tax-inc Filename be-tax-inc-<<date of publication>>.xsd Example: be-tax-inc xsd be-tax-inc-<<date of publication>> -label.xml Example: be-tax-inc label.xml Presentation Not applicable in this version of the taxonomy. linkbase Reference linkbase be-tax-inc-<<date of publication>>-reference.xml Example: be-tax-inc reference.xml Definition linkbase Not applicable in this version of the taxonomy. Formula linkbase Not applicable in this version of the taxonomy Dimensional taxonomy schemas NamespacePrefix NamespaceIdentifier d-<<name of dimension>> of dimension>> Files Schema Label linkbase Filename be-tax-d-<<name of dimension>>-<<date of publication>>.xsd Example: be-tax-d-asst xsd Comment: typed dimensions are grouped in one single schema file: be-tax-d-ty-<<date of publication>>.xsd be-tax-d-<<name of dimension>>-<<date of publication>>-label.xml Example: be-tax-d-asst label.xml Not applicable in this version of the taxonomy. Presentation linkbase Reference linkbase Not applicable in this version of the taxonomy. Definition linkbase Not applicable in this version of the taxonomy. Formula linkbase Not applicable in this version of the taxonomy Template taxonomy schemas NamespacePrefix NamespaceIdentifier Files Schema t-<<name of template>> of template>> Filename be-tax-t-<<name of hypercube>>-<<date of publication>>.xsd Example: be-tax-t-cg xsd 2017 FPS FINANCE 14 / 21

15 Files Filename Label linkbase be-tax-t-<<name of template>>-<<date of publication>>-label.xml Example: be-tax-t-cg label.xml Presentation be-tax-t-<<name of template>>-<<date of publication >>linkbase presentation.xml be-tax-t-cg presentation.xml Reference linkbase Not applicable in this version of the taxonomy. Definition linkbase be-tax-t-<<name of template>>-<<date of publication >>definition.xml be-tax-t-cg definition.xml Formula linkbase be-tax-f-<< name of template >>-<<number>>-<<date of publication>>-assertion.xml Example: be-tax-f-cg assertion.xml Resident companies tax return taxonomy NamespacePrefix NamespaceIdentifier inc-rcorp Files Filename Schema be-tax-inc-<<abbreviation of income tax type>>-<<date of publication>>.xsd Example: be-tax-inc-rcorp xsd Label linkbase be-tax-inc-<<abbreviation of income tax type>>-<<date of publication>>-label.xml Example: be-tax-inc-rcorp label.xml Presentation be-tax-inc-<<abbreviation of income tax type>>-<<date of linkbase publication>>-presentation.xml Example: be-tax-inc-rcorp presentation.xml Reference linkbase Not applicable in this version of the taxonomy. Definition linkbase be-tax-inc-<<abbreviation of income tax type>>-<<date of publication>>-definition.xml Example: be-tax-inc-rcorp definition.xml Formula linkbase be-tax-f-<<abbreviation of income tax type>>-<<number>>-<<date of publication>>-assertion.xml Example: be-tax-f-rcorp assertion.xml Example: be-tax-f-corp assertion.xml Non-resident companies tax return taxonomy NamespacePrefix NamespaceIdentifier inc-nrcorp Files Filename Schema be-tax-inc-<<abbreviation of income tax type>>-<<date of publication>>.xsd Example: be-tax-inc-nrcorp xsd Label linkbase be-tax-inc-<<abbreviation of income tax type>>-<<date of publication>>-label.xml Example: be-tax-inc-nrcorp label.xml Presentation be-tax-inc-<<abbreviation of income tax type>>-<<date of linkbase publication>>-presentation.xml Example: be-tax-inc-nrcorp presentation.xml Reference linkbase Not applicable in this version of the taxonomy FPS FINANCE 15 / 21

16 Definition linkbase be-tax-inc-<<abbreviation of income tax type>>-<<date of publication>>-definition.xml Example: be-tax-inc-nrcorp definition.xml Formula linkbase be-tax-f-<<abbreviation of income tax type>>-<<number>>-<<date of publication>>-assertion.xml Example: be-tax-f-nrcorp assertion.xml Example: be-tax-f-corp assertion.xml Example: be-tax-f-le assertion.xml Legal entities tax return taxonomy NamespacePrefix NamespaceIdentifier inc-rle Files Filename Schema be-tax-inc-<<abbreviation of income tax type>>-<<date of publication>>.xsd Example: be-tax-inc-rle xsd Label linkbase be-tax-inc-<<abbreviation of income tax type>>-<<date of publication>>-label.xml Example: be-tax-inc-rle label.xml Presentation be-tax-inc-<<abbreviation of income tax type>>-<<date of linkbase publication>>-presentation.xml Example: be-tax-inc-rle presentation.xml Reference linkbase Not applicable in this version of the taxonomy. Definition linkbase be-tax-inc-<<abbreviation of income tax type>>-<<date of publication>>-definition.xml Example: be-tax-inc-rle definition.xml Formula linkbase be-tax-f-<<abbreviation of income tax type>>-<<number>>-<<date of publication>>-assertion.xml Example: be-tax-f-rle assertion.xml Example: be-tax-f-le assertion.xml 4.2. Folder naming convention All taxonomy files will be stored in one single folder. Folder name: be-tax-<<version date>> 4.3. ExtendedLinkRoles Entry points In the tax return taxonomy, an extended link is created for each tax return form. It hosts the presentation and definition linkbases for the relevant form or section. Example of naming convention in the presentation linkbase: RoleName: Form275.1-CorporateTaxReturn Name: Form275.1-CorporateTaxReturn Definition: Form275.1-CorporateTaxReturn The naming convention of the definition linkbase follows the conventions for the template schemas FPS FINANCE 16 / 21

17 Templates An ExtendedLinkRole is created for each hypercube and each template structure. It is part of the template s definition linkbase. Example hc- : RoleName: hc-ricg Name: hc-ricg Definition: ReinvestmentCapitalGainHypercube Example t- : RoleName: t-reinvestmentcapitalgain Name: t-reinvestmentcapitalgain Definition: t-reinvestmentcapitalgain Dimensions In the current taxonomy version, no ExtendedLinkRoles are created for dimension schemas: these do not have a presentation or definition linkbase FPS FINANCE 17 / 21

18 5. Annexes 5.1. General lexicon Table 1: General lexicon Term Definition abstract element An element of which the attribute abstract in its XML schema declaration has the value "true" and which, therefore, cannot be used in an XML instance. arc Arcs relate concepts to each other by associating their locators. Arcs also associate concepts with resources by connecting the concept locators to the resources themselves. Arcs have sets of attributes that document the nature of the relationships expressed in extended links. Importantly, all arcs have xlink:arcrole attributes that determine the semantics of the relationships they describe. concept Concepts are defined in two equivalent ways. In a syntactic sense, a concept is an XML schema element definition, defining the element to be in the item element substitution group or in the tuple element substitution group. At a semantic level, a concept is a definition of a kind of fact that can be reported about the activities or nature of a business activity. context Contexts are elements that occur as children of the root element in XBRL instances. They document the entity, the period and the scenario that collectively give the appropriate context for understanding the values of items. Discoverable A DTS is a collection of taxonomy schemas and linkbases. The bounds of a Taxonomy Set DTS are such that the DTS includes all taxonomy schemas and linkbases (DTS) that can be discovered by following links or references in the taxonomy schemas and linkbases included in the DTS. At least one taxonomy schema in a DTS must import the xbrl-instance xsd schema. extended link An extended link is an element identified as an extended link using the syntax defined in the XML Linking Language. Extended links represent sets of relationships between information that they contain and information contained in third party documents. fact Simple facts express their values as simple contents (except in the case of simple facts the values of which are expressed as ratios), using items. linkbase A linkbase is a collection of XML Linking Language extended links that document the semantics of concepts in a taxonomy. period An instant or a duration of time. In business reporting, financial numbers and other facts are reported as of an instant or for a period of a certain duration. Facts about instants and durations are both common. taxonomy taxonomy schema unit XBRL instance A taxonomy is an XML schema and the set of XBRL linkbases that it references using linkbaseref elements and the linkbases that are nested within it. A taxonomy schema is an XML schema. A large part of many taxonomy schemas is given over to the definition of the syntax for the concepts in that taxonomy. Units are XML fragments that occur as children of the root element in XBRL instances. Each unit element is only capable of documenting a single unit of measurement. XBRL instances are XML fragments with root element xbrl. XBRL instances contain business report facts, with each fact corresponding to a concept defined in their supporting DTS. XBRL instances also contain contexts and units that provide additional information needed to interpret the facts in the instance FPS FINANCE 18 / 21

19 5.2. Specific lexicon Table 2: Specific lexicon Term Definition be-tax taxonomy The full set of taxonomies to support the be-tax tax returns [be-tax-inc-rcorp] Taxonomy specific for tax on resident corporations [be-tax-incnrcorp] Taxonomy specific for tax on non-resident corporations [be-tax-inc-rle] Taxonomy specific for tax on resident legal entities [be-tax-inc] Taxonomy containing the primary concepts for the income tax domain Dimensions in the be-tax taxonomy Explanatory remarks about the use of dimensions in the be-tax taxonomy In the be-tax taxonomy it is opted to use dimensions and not tuples. There are three main reasons for using dimensions in this taxonomy: the pattern non-limitative list is frequently used in the forms; there are several related types of forms which provide important reuse with dimensions Overview of dimensions An overview of the dimensions that are used in the current forms used for be-tax taxonomy can be found in the bus matrix. One specific hypercube structure d-hh will be explained in more detail hereunder Specific hypercube structure d-hh This specific hypercube structure is a hypercube without any dimension. The hypercube without any dimension is also defined in the d-hh taxonomy and is called EmptyHypercube. This hypercube has to be assigned to all primary concepts which ought to be reported without dimensions. The d-hh taxonomy also contains a placeholder for those concepts called AdimensionalPrimaryConcepts. In a template with dimensionless primary concepts, the abstract placeholder AdimensionalPrimaryConcepts is on top of the domain-member network of those dimensionless concepts. This is done in the extended link role which starts with AdimensionalPrimaryConcepts. The hypercube without dimensions is assigned to the placeholder concept using an /all arc FPS FINANCE 19 / 21

20 5.4. Overview of data types used by the be-tax taxonomy Hereunder you will find an overview of the specific data types that are used in the be-tax taxonomy: Table 3: List of specific data types Data Type Defined by Explanation Monetary14D2ItemType NBB Monetary value 14 positions + 2 decimals nonnegativedecimal6d2itemtype NBB Numeric, nonnegative value 6 positions + 2 decimals positiveintegermin1max6itemtype NBB Positive integer value ranging from 1 to 6 nonnegativeinteger6itemtype NBB Non-negative integer value 6 positions nonnegativemonetary14d2itemtype NBB Non-negative monetary value 14 positions + 2 decimals nonpositivemonetary14d2itemtype NBB Non-positive monetary value 14 positions + 2 decimals percentageitemtype NBB Decimal value 1 position + 4 decimals Example Standard format for most monetary values Number of employees in FTE Number of hours, reference numbers Zero or more Zero of less 0,xxxx, maximum value equals 1 nonemptybase64binaryitemtype NBB Binary large objects PDF document Integer6ItemType NBB Integer value 6 positions Number of employees nonemptytokenstringitemtype NBB String that may not Text that must be empty contain at least one character that is not a white space or tab nonemptynormalizedstringitemtype NBB String that may not be empty Text that must contain at least one character that is not a white space or tab 5.5. Divergences from FRTA rules and restrictions (non-exhaustive) Section The value of the nillable attribute SHOULD be true for all concepts. The nillable attribute is false for all concepts, the value nil is not accepted for these tax returns. The reported fact values must to be precise values FPS FINANCE 20 / 21

21 Section Each concept must have documentation in either the label or reference linkbase. When sufficient the references are limited to the form or section level (containing a Form or Section suffix) within the taxonomy. Section Reference part element definitions MUST provide a documentation element containing a human readable explanation. The used references are comprehensible for business users. Section All concepts in a DTS which have an additive relationship in all equal contexts should have calculation relationships in that DTS. Calculation linkbases have not been retained for this version of the taxonomy, due to its limited use. Section A label linkbase SHOULD only contain labels defined in a single language. Due to the Belgian multilingual context and the absence of extensions in other languages, one label linkbase containing Dutch, French an German labels is considered to be more suitable. Section Persisting taxonomies MUST use a targetnamespace that is an XBRL International style URI for all final versions of their taxonomies. The target namespace URI structure has been reduced in comparison to the XBRL International style URI. Section Each unique taxonomy schema target namespace must have one and only one namespace prefix of one to twelve characters, which will be its recommended namespace prefix. The structure and naming conventions used for the taxonomy must enable the extension to other domains. The namespace prefixes for role schemas exceed twelve characters in order to represent the corresponding tax returns and their issue dates Implementation generic messaging specification The previous taxonomies used labels to provide messages when there are issues with assertions. This mechanism was introduced in 2008 as a way to present information to the users and was implemented in the different validating tools at the time. Since then, the generic messaging specification has been introduced that formally defines a standard for these messages. The Generic messaging specification uses different roles and requires that satisfied and non-satisfied messages are linked individually. This modification is implemented in this version of the taxonomy FPS FINANCE 21 / 21