BE-TAX TAXONOMY ARCHITECTURE GUIDE · 2019-07-17 · Represents resident corporate income, income...

BE-TAX TAXONOMY

ARCHITECTURE GUIDE

DATE: 2019-04-30

VERSION: 1.0

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Table of Contents

Taxonomy summary information ............................................................................... 3 Introduction ........................................................................................................ 6 Domain model ..................................................................................................... 7

Introduction ....................................................................................................... 7 Requirements of the taxonomy ............................................................................... 7 Reference authorities ........................................................................................... 8 Data scope of the taxonomy ................................................................................... 9

Logical model ..................................................................................................... 10 Introduction ......................................................................................................10 Taxonomy structure ............................................................................................10 Taxonomy references .........................................................................................10 Schema modularity.............................................................................................11 Linkbase modularity ............................................................................................13 Other aspects ...................................................................................................14 Extensibility ......................................................................................................14

Physical model ................................................................................................... 15

Physical components ..........................................................................................15 Folder naming convention ....................................................................................18 Extended Link Roles ...........................................................................................18

Annexes ........................................................................................................... 19

General lexicon .................................................................................................19 Specific lexicon .................................................................................................20 Dimensions in the be-tax taxonomy .........................................................................20 Overview of data types used by the be-tax taxonomy ....................................................21 Divergences from FRTA rules and restrictions (non-exhaustive) .......................................22 Implementation generic messaging specification .........................................................22

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TAXONOMY SUMMARY INFORMATION

be-tax-2019-04-30

Purpose and

Scope

Represents resident corporate income, income tax on non-resident

corporations and resident legal entity tax returns, fiscal year 2019

Owner(s) Federal Public Service Finance Belgium

Date 2019-04-30

Status Final version

Recognition Level

Specification

version

XBRL Specification Version 2.1, dated 2003-12-31 with errata corrections to

2008-07-02

Dimensions 1.0, dated 2006-09-18

Formula 1.0, dated 2009-06-22 and 2011-10-24

References to

other XBRL

Modules

Contact [email protected]

Comments This is a project version.

Namespace

http://www.minfin.fgov.be/be/tax/inc/rcorp/2019-04-30

http://www.minfin.fgov.be/be/tax/inc/nrcorp/2019-04-30

http://www.minfin.fgov.be/be/tax/inc/rle/2019-04-30

Namespace

prefix

be-tax-inc-rcorp

be-tax-inc-nrcorp

be-tax-inc-rle

Summary

documents

be-tax-2019-04-30-Gebruikershandleiding / Manuel d’utilisation

be-tax-2019-04-30-BusMatrixDataModel

be-tax-2019-04-30-ArchitectureGuide

References to

other taxonomies

pfs-dt-2019-04-01.xsd

pfs-gcd-2019-04-01.xsd

pfs-gcd-2019-04-01-label.xml

pfs-gcd-2019-04-01-presentation.xml

pfs-vl-2019-04-01.xsd

pfs-vl-2019-04-01-label.xml

All files be-tax-2019-04-30_Vx.x.x.zip

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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 (https://www.xbrl.org/the-consortium/about/legal/).

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 https://www.xbrl.org/the-

consortium/about/legal/.

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 (https://www.xbrl.org/the-

consortium/about/legal/).

Warranty

ALL PARTIES ACKNOWLEDGE THAT ALL INFORMATION PROVIDED AS PART OF THIS

TAXONOMY OR ITS ASSOCIATED FILES IS PROVIDED "AS IS" WITH NO WARRANTIES

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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 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.

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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-<<date of

publication>>-

PreparerGuide.doc

This document provides preparers

of tax filings with the necessary

guidelines for creating instance

documents.

be-tax Taxonomy

Bus Matrix Data

Model

be-tax-<<date of

publication>>-

BusMatrixDataModel.doc

This document presents the full

be-tax taxonomy

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DOMAIN MODEL

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

compliant.

The taxonomy must conform to the XBRL 2.1 specification,

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

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.

REQ-04: Ease of

implementation

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.

REQ-05: Aligned with

other taxonomies used in

the Belgian jurisdiction

Where possible and relevant, the taxonomy is aligned with

other Belgian taxonomies, e.g. issued by NBB.

REQ-06: Avoid

redundancy of concepts

Redundancy should be avoided through the use of unique

tags for equal concepts or by referring to other existing

taxonomies.

REQ-07: Performance 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.

REQ-08: Flexible 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.

REQ-09: Extensibility 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.

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Requirement Description

REQ-10: Version control 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.

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 Non-

residents

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 Non-

residents 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 sur les revenus

92

WIB92 – Wetboek van de

inkomstenbelastingen

1992

Legal basis for income taxes,

thoroughly reviewed in 1992.

Main reference authority for

[be-tax-inc].

AR/CIR92 – Arrêté royal

d'exécution du Code des

impôts sur les revenus

92

KB/WIB92 – Koninklijk

besluit tot uitvoering van

het WIB92

Royal Decree implementing the

Income Tax Code thoroughly

reviewed in 1992.

NBB pfs – core

taxonomy of the

National Bank of

Belgium (NBB)

NBB pfs – core taxonomy

of the National Bank of

Belgium (NBB)

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.

Specific laws or decrees will be referenced where of use.

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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.

Hereunder you will find a visual representation of the concept organization:

Figure 1: Concept organization

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LOGICAL MODEL

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-inc-

nrcorp 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 The NBB “GCD” taxonomy is reused by the be-tax taxonomy.

o The NBB “Value list” taxonomy is reused by the be-tax taxonomy and

extended with be-tax value lists.

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SCHEMA MODULARITY

NBB

Label

SchemaDimensionsbe-tax-d-...

Schema “GCD”pfs-gcd

Label

Presentation

Schema“Data Type”

pfs-dt

Definition

Schema“RCORP tax return”

be-tax-inc-rcorp

Schema“NRCORP tax return”

be-tax-inc-nrcorp

Schema“RLE tax return”

be-tax-inc-rle

SchemaTaxonomy “core”

be-tax-inc

Label

Reference

Label

Presentation

SchemaTemplatesbe-tax-t-...

Definition

Label

Presentation Presentation

Schema “Value list”

pfs-vl

Label

Definition

LabelPresentation

Definition

FormulaFormula

Formula

Import

--------- Ref

Formula

Schema“Data Type”

be-tax-dt

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.

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Template taxonomy (be-tax-t-…) • It contains the hypercube and placeholder concepts.

• 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.2

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.

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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.

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.

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.

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Formula linkbases The XBRL Formula specification was approved on June 22, 2009. 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

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 objects6.

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.

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PHYSICAL MODEL

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

be-tax-inc

http://www.minfin.fgov.be/be/tax/inc/

Files Filename

Schema be-tax-inc-<<date of publication>>.xsd

Example: be-tax-inc-2019-04-30.xsd

Label linkbase be-tax-inc-<<date of publication>> -label.xml

Example: be-tax-inc-2019-04-30-label.xml

Presentation

linkbase

Not applicable in this version of the taxonomy.

Reference linkbase

be-tax-inc-<<date of publication>>-reference.xml

Example: be-tax-inc-2019-04-30-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>>

http://www.minfin.fgov.be/be/tax/d/<<name of dimension>>

Files Filename

Schema be-tax-d-<<name of dimension>>-<<date of publication>>.xsd

Example: be-tax-d-asst-2019-04-30.xsd

Comment: typed dimensions are grouped in one single schema file:

be-tax-d-ty-<<date of publication>>.xsd

Label linkbase

be-tax-d-<<name of dimension>>-<<date of publication>>-label.xml

Example:

be-tax-d-asst-2019-04-30-label.xml

Presentation

linkbase

Not applicable in this version of the taxonomy.

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.

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TEMPLATE TAXONOMY SCHEMAS

NamespacePrefix

NamespaceIdentifier

t-<<name of template>>

http://www.minfin.fgov.be/be/tax/t/<<name of template>>

Files Filename

Schema be-tax-t-<<name of hypercube>>-<<date of publication>>.xsd

Example: be-tax-t-cg-2019-04-30.xsd

Label linkbase be-tax-t-<<name of template>>-<<date of publication>>-label.xml

Example: be-tax-t-cg-2019-04-30-label.xml

Presentation

linkbase

be-tax-t-<<name of template>>-<<date of publication >>-

presentation.xml

be-tax-t-cg-2019-04-30-presentation.xml


Definition linkbase

be-tax-t-<<name of template>>-<<date of publication >>-

definition.xml

be-tax-t-cg-2019-04-30-definition.xml

Formula linkbase be-tax-f-<< name of template >>-<<number>>-<<date of

publication>>-assertion.xml

Example: be-tax-f-cg-5101-2019-04-30-assertion.xml

RESIDENT COMPANIES TAX RETURN TAXONOMY

NamespacePrefix

NamespaceIdentifier

inc-rcorp

http://www.minfin.fgov.be/be/tax/inc/rcorp

Files Filename

Schema be-tax-inc-<<abbreviation of income tax type>>-<<date of

publication>>.xsd

Example: be-tax-inc-rcorp-2019-04-30.xsd

Label linkbase be-tax-inc-<<abbreviation of income tax type>>-<<date of

publication>>-label.xml

Example: be-tax-inc-rcorp-2019-04-30-label.xml

Presentation

linkbase

be-tax-inc-<<abbreviation of income tax type>>-<<date of

publication>>-presentation.xml

Example: be-tax-inc-rcorp-2019-04-30-presentation.xml


Definition linkbase


publication>>-definition.xml

Example: be-tax-inc-rcorp-2019-04-30-definition.xml

Formula linkbase be-tax-f-<<abbreviation of income tax type>>-<<number>>-<<date of


Example: be-tax-f-rcorp-2418-2019-04-30-assertion.xml

Example: be-tax-f-corp-1410-2019-04-30-assertion.xml

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NON-RESIDENT COMPANIES TAX RETURN TAXONOMY

NamespacePrefix

NamespaceIdentifier

inc-nrcorp

http://www.minfin.fgov.be/be/tax/inc/nrcorp

Files Filename


publication>>.xsd

Example: be-tax-inc-nrcorp-2019-04-30.xsd



Example: be-tax-inc-nrcorp-2019-04-30-label.xml

Presentation

linkbase



Example: be-tax-inc-nrcorp-2019-04-30-presentation.xml


Definition linkbase



Example: be-tax-inc-nrcorp-2019-04-30-definition.xml



Example: be-tax-f-nrcorp-3413-2019-04-30-assertion.xml

Example: be-tax-f-corp-1410-2019-04-30-assertion.xml

Example: be-tax-f-le-1800-2019-04-30-assertion.xml

LEGAL ENTITIES TAX RETURN TAXONOMY

NamespacePrefix

NamespaceIdentifier

inc-rle

http://www.minfin.fgov.be/be/tax/inc/rle

Files Filename


publication>>.xsd

Example: be-tax-inc-rle-2019-04-30.xsd



Example: be-tax-inc-rle-2019-04-30-label.xml

Presentation

linkbase



Example: be-tax-inc-rle-2019-04-30-presentation.xml


Definition linkbase be-tax-inc-<<abbreviation of income tax type>>-<<date of


Example: be-tax-inc-rle-2019-04-30-definition.xml



Example: be-tax-f-rle-4205-2019-04-30-assertion.xml

Example: be-tax-f-le-1800-2019-04-30-assertion.xml

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FOLDER NAMING CONVENTION

All taxonomy files will be stored in one single folder.

Folder name: be-tax-<<version date>>

EXTENDED LINK ROLES

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.

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.

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ANNEXES

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

Taxonomy Set

(DTS)

A DTS is a collection of taxonomy schemas and linkbases. The bounds of a

DTS are such that the DTS includes all taxonomy schemas and linkbases

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-2003-12-31.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 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.

taxonomy schema 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.

unit 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 instance 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.

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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-inc-

nrcorp]

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.

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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 Example

Monetary14D2ItemType NBB Monetary value

14 positions +

2 decimals

Standard format

for most monetary

values

nonNegativeDecimal6D2ItemType NBB Numeric, non-

negative value

6 positions +

2 decimals

Number of

employees in FTE

positiveIntegerMin1Max6ItemType NBB Positive integer

value ranging from

1 to 6

Number of hours,

reference numbers

nonNegativeInteger6ItemType NBB Non-negative

integer value

6 positions

nonNegativeMonetary14D2ItemType NBB Non-negative

monetary value

14 positions +

2 decimals

Zero or more

nonPositiveMonetary14D2ItemType NBB Non-positive

monetary value

14 positions +

2 decimals

Zero of less

percentageItemType NBB Decimal value

1 position +

4 decimals

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

be empty

Text that must

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

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DIVERGENCES FROM FRTA RULES AND RESTRICTIONS (NON-

EXHAUSTIVE)

• Section 2.1.6 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.

• Section 2.1.12 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 2.1.22 Reference part element definitions MUST provide a documentation

element containing a human readable explanation.

The used references are comprehensible for business users.

• Section 3.3.1 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 4.2.7 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 4.3.1 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 4.3.2 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.

BE-TAX TAXONOMY ARCHITECTURE GUIDE · 2019-07-17 · Represents resident corporate income, income...

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