Tax Roles represent the ongoing obligations of a given tax type within an account at a given point in time. It may be also be thought of as the reason a taxpayer must interact with the tax authority, or one of the taxpayer's relationships with the tax authority.
Tax roles include the dates that the tax is effective. If you consider a business, some tax types are required for the entire time a company is in business, such as corporate income tax. Other tax types may only be in effect if the company is engaging in certain activities, which may change over time.
The tax role often governs the filing calendar that dictates the filing periods for which the taxpayer is obliged to file. For every filing period that the taxpayer is expected to file a return for this tax type, an appropriate obligation must be defined for this account and tax role.
Refer to Maintaining Tax Roles for more information.
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