Message type defines the type of reporting The OECD code describing the legal status of the Entity Sole proprietorship (1 Person running a business and no legal distinction between the owner and the business) Corporation Government International organisation Pension Fund Charity Collective Investment Vehicle Partnership (other than a collective investment Vehicle) Trust (other than a collective investment vehicle, charity or pension fund) Estate Other (specify in the 'OtherInfo' element) The OECD code describing the nature of the payments. Cash Dividends Interest Capital Gains Dividends-in-kind Mixed in-kind and cash dividends Other income Different types of Methods. Periodic Determinations Sales Restrictions/Investor Restriction Sales Restrictions/Geographic Restriction Sales Restrictions/Preferential Rate Restriction Tracing The MessageTypeIndic defines the type of message sent The message contains new information The message contains corrections for previously sent information The message advises there is no data to report The message is to void a previous message Data type for any kind of numeric data with two decimal fraction digits, especially monetary amounts. Data type for tax rates. Tax rates have to be entered as decimal numbers with a total of four digits, two before and two after the decimal point. Information in the message header identifies the Tax Administration that is sending the message. It specifies when the message was created, what period (normally a year) the report is for, and the nature of the report (original, corrected, supplemental, etc). Free text expressing the restrictions for use of the information this message contains and the legal framework under which it is given All necessary contact information about persons responsible for and involved in the processing of the data transmitted in this message, both legally and technically. Free text as this is not intended for automatic processing. Sender's unique identifier for this message Sender's unique identifier that has to be corrected. Must point to 1 or more previous message The reporting year for which information is transmitted in documents of the current message. The user must spread the data about the name of a party over up to six elements. The container element for this will be 'NameFix'. His Excellency,Estate of the Late ... Greeting title. Example: Mr, Dr, Ms, Herr, etc. Can have multiple titles. FirstName of the person Defines the name type of FirstName. Example: Given Name, Forename, Christian Name, Father's Name, etc. In some countries, FirstName could be a Family Name or a SurName. Use this attribute to define the type for this name. Middle name (essential part of the name for many nationalities). Example: Sakthi in "Nivetha Sakthi Shantha". Can have multiple middle names. Defines the name type of Middle Name. Example: First name, middle name, maiden name, father's name, given name, etc. de, van, van de, von, etc. Example: Derick de Clarke Defines the type of name associated with the NamePrefix. For example the type of name is LastName and this prefix is the prefix for this last name. Represents the position of the name in a name string. Can be Given Name, Forename, Christian Name, Surname, Family Name, etc. Use the attribute "NameType" to define what type this name is. In case of a company, this field can be used for the company name. Defines the name type of LastName. Example: Father's name, Family name, Sur Name, Mother's Name, etc. In some countries, LastName could be the given name or first name. Jnr, Thr Third, III Could be compressed initials - PhD, VC, QC Deceased, Retired ... This type brings together all data about a person as a party. Name and address are required components and each can be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be given. The code for the legal type according to the OECD codelist must be added. The structures of all of the subelements are defined elsewhere in this schema. This is the identification number/identification code for the Entity in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. Attribute 'INType' defines the type of identification number. Country code of issuing country, indicating country of Residence (to taxes and other) Identification Number Type This container brings together all data about an organisation as a party. Name and address are required components and each can be present more than once to enable as complete a description as possible. Whenever possible one or more identifiers (TIN etc) should be added as well as a residence country code. Additional data that describes and identifies the party can be given . The code for the legal type according to the OECD codelist must be added. The structures of all of the subelements are defined elsewhere in this schema. Entity Identification Number This data type is to be used whenever monetary amounts are to be communicated. Such amounts shall be given including two fractional digits of the main currency unit. The code for the currency in which the value is expressed has to be taken from the ISO codelist 4217 and added in attribute currCode. Structure of the address for a party broken down into its logical parts, recommended for easy matching. The 'City' element is the only required subelement. All of the subelements are simple text - data type 'string'. The user has the option to enter the data about the address of a party either as one long field or to spread the data over up to eight elements or even to use both formats. If the user chooses the option to enter the data required in separate elements, the container element for this will be 'AddressFix'. If the user chooses the option to enter the data required in a less structured way in 'AddressFree' all available address details shall be presented as one string of bytes, blank or "/" (slash) or carriage return- line feed used as a delimiter between parts of the address. PLEASE NOTE that the address country code is outside both of these elements. The use of the fixed form is recommended as a rule to allow easy matching. However, the use of the free form is recommended if the sending state cannot reliably identify and distinguish the different parts of the address. The user may want to use both formats e.g. if besides separating the logical parts of the address he also wants to indicate a suitable breakdown into print-lines by delimiters in the free text form. In this case 'AddressFix' has to precede 'AddressFree'. Name of organisation This is the identification number/identification code for the party in question. As the identifier may be not strictly numeric, it is just defined as a string of characters. Attribute 'issuedBy' is required to designate the issuer of the identifier. Country code of issuing country, indicating country of Residence (to taxes and other) The International Bank Account Number has to be given here for the account into which the payment in question has been made. Depending on the transmission type this element is optional. Its structure is: Country code, 2 letters/Check digits, 2 digits/Basic Bank Account Number (BBAN), 10 to 30 alphanumeric characters The International Securities Identification Number relevant to the reported payment. Its structure is: Country code, 2 letters/Main code, 9 alphanumeric characters/Check digit, 1 digit Other Security Identification Number: A security identification number other than the standard ISIN Other Bank Account Number: A bank account number other than the standard IBAN Registration Authority for the Bank Identifier Code: Bank code, 4 alphanumeric characters/Country code, 2 letters/Location code, 2 alphanumeric characters /Branch code, 3 alphanumeric characters, optional Account number definition Security Account number Amount of tax to be paid Amount of tax to be refunded Reporting on Other AIs Basic type of payment Part of Covered Payment entitled to reduce rate of withholding Method used to determine proportion of Covered Payment entitled to reduced rate of withholding Type of Covered Payment (interest, dividend,...) Information about the type the AI has to deliver to the Source Country. Issuer of Security Gross amount of Covered Payment Tax rate applied to Covered Payment Amount Tax Withheld by Authorised Intermediary Amount Tax Withheld by Withholding Agent SendingAuthorised Intermediary List of Contractual Intermediaries Authorised Intermediary Information regarding Aggregate Covered Payments Gross Amount of Covered Payments Gross Amount of Covered Payments received Gross Amount of Covered Payments paid, directly or indirectly through one or more Contractual Intermediaries, to other Authorised Intermediaries acting in their capacity as AIs Gross Amount of Covered Payments not included in lines 2 and 3, on which a reduction of or exemption from withholding was applied GrossOther element should correspond to the amount in the GrossACP element, less the amounts of the GrossAI and the ReducApplied elements Aggregate tax withheld Aggregate tax withheld by Authorised Intermediary on Covered Payments Aggregate tax withheld on Covered Payments by Withholding Agents, if different from Authorised Intermediary Year end exchange rates applied on Aggregate Covered Payments made in foreign currencies TRACE Version