{ "cells": { "grain:m_travel_records#AE.AE|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Dubai Administrative Resolution No. 1 of 2020 implements Decree No. 41 of 2013 for holiday homes; Abu Dhabi separately issues DCT holiday-home directives, so the evidence is emirate-specific.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/dlp_holiday_homes.json\",\"author_fetch_sha256\":\"60b14fa05f3ece2e34d12bd5f1bb02f53128a142b756ea727a5dbfb412b5174c\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/dlp_holiday_homes.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Administrative Resolution No. (1) of 2020\n\nIssuing the Implementing Bylaw of Decree No. (41) of 2013\n\nRegulating the Activity of Leasing out Holiday Homes in the Emirate of Dubai^(^([1]))\n\nــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــ\n\n \n\nThe Director General of the Department of Tourism and Commerce Marketing,\n\n \n\nAfter perusal of:\n\nLaw No. (1) of 1997 Establishing the Department of Tourism and Commerce Marketing and its amendments;\n\nDecree No. (41) of 2013 Regulating the Activity of Leasing out Holiday Homes in the Emirate of Dubai; and\n\nExecutive Council Resolution No. (49) of 2014 Approving the Fees and Fines Related to the Activity of Leasing out Holiday Homes in the Emirate of Dubai,\n\n \n\nDoes hereby issue this Resolution.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://dlp.dubai.gov.ae/Legislation%20Reference/2020/Administrative%20Resolution%20No.%20%281%29%20of%202020.html", "table": "grain" }, "grain:m_travel_records#AE.AE|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The licensed holiday-home operator collects and maintains the guest record and regularly supplies guest information to Dubai's DTCM.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/dlp_holiday_homes.json\",\"author_fetch_sha256\":\"60b14fa05f3ece2e34d12bd5f1bb02f53128a142b756ea727a5dbfb412b5174c\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/dlp_holiday_homes.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Obligations of Licensees\n\nArticle (14)\n\nIn addition to the obligations prescribed by the Decree, a Licensee must:\n\n1.     in conducting the Activity, not prejudice the rights and interests of Guests, and not impose any unfair obligations or conditions on them;\n\n2.     submit a comprehensive insurance policy issued by an insurance company licensed to operate in the Emirate to  cover any damage that Guests may sustain. The insurance policy must be valid for the entire term of the Licence;\n\n3.     conclude a Holiday Home Lease Contract with the Guest and provide the Guest with a copy thereof;\n\n4.     ensure that the Holiday Home Lease Contracts are consistent with the Licence and Permit;\n\n5.     perform all his contractual obligations towards Guests under the Holiday Home Lease Contracts concluded with them;\n\n6.     perform his obligations under the Holiday Home Lease Contract, including, handing over the Holiday Home to the Guest on the date agreed upon in the contract and in a condition allowing the Guest, throughout the term of the contract, full use of the Holiday Home as intended, in accordance with the terms agreed upon in the contract;\n\n7.     not charge the Guest any costs other than those agreed upon in the contracts concluded with them;\n\n8.     regularly provide the DTCM with the Guests information, as  prescribed by the DTCM;\n\n9.     prepare a list of the rules and requirements that a Guest must comply with during his stay at the Holiday Home; and provide the Guest with a copy of this list to ensure his knowledge thereof and compliance therewith. These rules and requirements must be consistent with the relevant resolutions and instructions issued by the DTCM;\n\n10.  draft, in accordance with the Guide, a policy for processing complaints raised by Guests against the Licensee. This policy must be displayed in a prominent place for easy reference by Guests;\n\n11.  investigate complaints raised by Guests against the Licensee; take the necessary action concerning these complaints, and document all relevant information and procedures, including:\n\na.     date and time of receiving the complaint;\n\nb.    complainant’s information and contact details;\n\nc.     subject matter of the complaint; and\n\nd.    measures taken in respect of the complaint, and date and time of implementing such measures.\n\n12.  use the Licensee's approved trade name in all dealings with third parties;\n\n13.  include the Licensee's approved trade name and Permit number in all print and digital advertisements;\n\n14.  not promote, describe, or advertise Holiday Homes in a misleading way or to achieve a purpose that contradicts the provisions of the Decree and this Resolution;\n\n15.  comply with the maximum occupancy capacity determined in the Holiday Home Permit;\n\n16.  observe integrity, professionalism, courtesy, and tactfulness in dealing with Guests, residents of neighbouring real property units, and persons in charge of managing the building or residential compound where the Holiday Home is located;\n\n17.  ensure that the Holiday Home is clean and habitable;\n\n18.  designate emergency and Guest service contact numbers that are available twenty-four (24) hours a day, seven (7) days a week;\n\n19.  manage all Guests’ needs and services in respect of leasing out Holiday Homes;\n\n20.  take reasonable safety measures and precautions to provide a safe environment for Guests and visitors, particularly against hazards related to fire, swimming pools, and well-being facilities;\n\n21.  keep abreast of, and comply with, the resolutions and instructions issued by the DTCM;\n\n22.  maintain, for at least three (3) years, paper and electronic records that contain all Guest information; and\n\n23.  not disclose Guest information unless to the concerned Government Entities, or the competent judicial authority.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://dlp.dubai.gov.ae/Legislation%20Reference/2020/Administrative%20Resolution%20No.%20%281%29%20of%202020.html", "table": "grain" }, "grain:m_travel_records#AE.AE|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A Dubai holiday-home licensee concludes a lease contract, provides prescribed guest information to DTCM, and maintains paper and electronic records containing all guest information.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/dlp_holiday_homes.json\",\"author_fetch_sha256\":\"60b14fa05f3ece2e34d12bd5f1bb02f53128a142b756ea727a5dbfb412b5174c\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/dlp_holiday_homes.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Obligations of Licensees\n\nArticle (14)\n\nIn addition to the obligations prescribed by the Decree, a Licensee must:\n\n1.     in conducting the Activity, not prejudice the rights and interests of Guests, and not impose any unfair obligations or conditions on them;\n\n2.     submit a comprehensive insurance policy issued by an insurance company licensed to operate in the Emirate to  cover any damage that Guests may sustain. The insurance policy must be valid for the entire term of the Licence;\n\n3.     conclude a Holiday Home Lease Contract with the Guest and provide the Guest with a copy thereof;\n\n4.     ensure that the Holiday Home Lease Contracts are consistent with the Licence and Permit;\n\n5.     perform all his contractual obligations towards Guests under the Holiday Home Lease Contracts concluded with them;\n\n6.     perform his obligations under the Holiday Home Lease Contract, including, handing over the Holiday Home to the Guest on the date agreed upon in the contract and in a condition allowing the Guest, throughout the term of the contract, full use of the Holiday Home as intended, in accordance with the terms agreed upon in the contract;\n\n7.     not charge the Guest any costs other than those agreed upon in the contracts concluded with them;\n\n8.     regularly provide the DTCM with the Guests information, as  prescribed by the DTCM;\n\n9.     prepare a list of the rules and requirements that a Guest must comply with during his stay at the Holiday Home; and provide the Guest with a copy of this list to ensure his knowledge thereof and compliance therewith. These rules and requirements must be consistent with the relevant resolutions and instructions issued by the DTCM;\n\n10.  draft, in accordance with the Guide, a policy for processing complaints raised by Guests against the Licensee. This policy must be displayed in a prominent place for easy reference by Guests;\n\n11.  investigate complaints raised by Guests against the Licensee; take the necessary action concerning these complaints, and document all relevant information and procedures, including:\n\na.     date and time of receiving the complaint;\n\nb.    complainant’s information and contact details;\n\nc.     subject matter of the complaint; and\n\nd.    measures taken in respect of the complaint, and date and time of implementing such measures.\n\n12.  use the Licensee's approved trade name in all dealings with third parties;\n\n13.  include the Licensee's approved trade name and Permit number in all print and digital advertisements;\n\n14.  not promote, describe, or advertise Holiday Homes in a misleading way or to achieve a purpose that contradicts the provisions of the Decree and this Resolution;\n\n15.  comply with the maximum occupancy capacity determined in the Holiday Home Permit;\n\n16.  observe integrity, professionalism, courtesy, and tactfulness in dealing with Guests, residents of neighbouring real property units, and persons in charge of managing the building or residential compound where the Holiday Home is located;\n\n17.  ensure that the Holiday Home is clean and habitable;\n\n18.  designate emergency and Guest service contact numbers that are available twenty-four (24) hours a day, seven (7) days a week;\n\n19.  manage all Guests’ needs and services in respect of leasing out Holiday Homes;\n\n20.  take reasonable safety measures and precautions to provide a safe environment for Guests and visitors, particularly against hazards related to fire, swimming pools, and well-being facilities;\n\n21.  keep abreast of, and comply with, the resolutions and instructions issued by the DTCM;\n\n22.  maintain, for at least three (3) years, paper and electronic records that contain all Guest information; and\n\n23.  not disclose Guest information unless to the concerned Government Entities, or the competent judicial authority.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://dlp.dubai.gov.ae/Legislation%20Reference/2020/Administrative%20Resolution%20No.%20%281%29%20of%202020.html", "table": "grain" }, "grain:m_travel_records#AE.AE|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Abu Dhabi's official booking form captures check-in and check-out dates, nights, and for each guest the name, nationality, ID or passport information, and contact details.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/dct_holiday_homes.json\",\"author_fetch_sha256\":\"8396c4d3ae0b5cbb43076a81e006e05a7f2078348a9463ab5ee8f35c20ea8677\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/dct_holiday_homes.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The booking form consists of the following sections:\n\n 1. Booking Details\n\n o Enter the required booking information such as check-in date, check-out date, number\n of nights, and any other requested fields.\n\n 2. Guest Details\n\n o Add information for each guest staying at the unit, including name, nationality,\n ID/Passport information, and contact details.\n\n o You can add as many guests as required", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://dct.gov.ae/DataFolder/Circulars/Circular%203_%202026_%20Entry%20and%20Update%20of%20Data%20in%20the%20Holiday%20Homes%20Licensing%20System.pdf", "table": "grain" }, "grain:m_travel_records#AE.AE|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "For Abu Dhabi holiday-home check-ins, the official source distinguishes UAE ID for residents from passport for non-residents; this is an accommodation-reporting classification, not a tax-residency determination.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/dct_holiday_homes.json\",\"author_fetch_sha256\":\"8396c4d3ae0b5cbb43076a81e006e05a7f2078348a9463ab5ee8f35c20ea8677\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/dct_holiday_homes.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "This circular shall be deemed a binding regulatory ‫ ﻭﻳﺭﺟﻰ‬،‫ﻳُﻌﻣﻝ ﺑﻬﺫﺍ ﺍﻟﺗﻌﻣﻳﻡ ﺑﺎﻋﺗﺑﺎﺭﻩ ﺗﻭﺟﻳﻬًﺎ ﺗﻧﻅﻳﻣﻳًﺎ ﻣُﻠﺯِﻣًﺎ ﻟﻛﺎﻓﺔ ﺍﻟﻣﺧﺎﻁﺑﻳﻥ ﺑﻪ‬\n directive applicable to all concerned parties. Please note :‫ﺍﻟﻌﻠﻡ ﺑﻣﺎ ﻳﻠﻲ‬\n the following:\n\n Mandatory Use of the Electronic System ‫ﺍﻻﻟﺗﺯﺍﻡ ﺑﺎﺳﺗﺧﺩﺍﻡ ﺍﻟﻧﻅﺎﻡ ﺍﻹﻟﻛﺗﺭﻭﻧﻲ‬\n Effective 15 April 2026, following a transitional period ‫ ﻭﺑﻌﺩ ﻣﻬﻠﺔ ﺍﻧﺗﻘﺎﻟﻳﺔ ﻻﺳﺗﻛﻣﺎﻝ ﺍﻟﺗﺳﺟﻳﻝ ﻭﺗﻭﻓﻳﻖ‬،2026 ‫ ﺃﺑﺭﻳﻝ‬15 ‫ﺍﻋﺗﺑﺎﺭﺍً ﻣﻥ‬\n for system registration and compliance, all Holiday ‫ ﻳﺗﻭﺟﺏ ﻋﻠﻰ ﺟﻣﻳﻊ ﻣﻼﻙ ﻭﻣﺷﻐﻠﻲ ﻭﺣﺩﺍﺕ ﺑﻳﻭﺕ ﺍﻟﻌﻁﻼﺕ ﺍﺳﺗﺧﺩﺍﻡ‬،‫ﺍﻷﻭﺿﺎﻉ‬\n Homeowners and operators are required to use the DCT :‫ﻧﻅﺎﻡ ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ – ﺃﺑﻭﻅﺑﻲ ﻟﺟﻣﻳﻊ ﺍﻟﻌﻣﻠﻳﺎﺕ‬\n Abu Dhabi Holiday Homes System for all operations:\n\n\nCircular No. 3/2026\n\f 1. Registering guest check-ins through the approved ‫ ﺗﺳﺟﻳﻝ ﺩﺧﻭﻝ ﺍﻟﻧﺯﻻء ﻣﻥ ﺧﻼﻝ ﺍﻟﻧﻅﺎﻡ ﺍﻟﻣﻌﺗﻣﺩ ﻣﻊ ﺇﺩﺭﺍﺝ ﺑﻣﺎ ﻳﺷﻣﻝ ﺭﻓﻊ‬.1\n system, including uploading official documents (UAE ID .(‫ﺍﻟﻣﺳﺗﻧﺩﺍﺕ ﺍﻟﺭﺳﻣﻳﺔ )ﺍﻟﻬﻭﻳﺔ ﺍﻹﻣﺎﺭﺍﺗﻳﺔ ﻟﻠﻣﻘﻳﻣﻳﻥ – ﺟﻭﺍﺯ ﺍﻟﺳﻔﺭ ﻟﻐﻳﺭ ﺍﻟﻣﻘﻳﻣﻳﻥ‬\n for residents and passport for non-residents).\n\n 2. Entering occupancy data prior to unit check-in, :‫ ﺑﻣﺎ ﻳﺷﻣﻝ‬،‫ ﺇﺩﺧﺎﻝ ﺑﻳﺎﻧﺎﺕ ﺍﻹﺷﻐﺎﻝ ﻗﺑﻝ ﺇﺷﻐﺎﻝ ﺍﻟﻭﺣﺩﺓ‬.2\n including: ،‫ ﺗﺎﺭﻳﺦ ﺍﻹﺷﻐﺎﻝ‬-\n - Check-in date, ،‫ ﺍﻷﺳﻌﺎﺭ‬-\n - Pricing information, .‫ ﻣﺩﺓ ﺍﻹﻗﺎﻣﺔ‬-\n - Duration of stay. ‫ﻣﻊ ﺍﻻﻟﺗﺯﺍﻡ ﺑﺄﺣﻛﺎﻡ ﺗﺷﺭﻳﻌﺎﺕ ﺣﻣﺎﻳﺔ ﺍﻟﺑﻳﺎﻧﺎﺕ ﻭﺍﻟﺧﺻﻭﺻﻳﺔ ﺍﻟﻣﻌﻣﻭﻝ ﺑﻬﺎ ﻓﻲ ﺇﻣﺎﺭﺓ‬\n All data processing shall be conducted in compliance .‫ﺃﺑﻭﻅﺑﻲ‬\n with applicable data protection and privacy laws in the\n Emirate of Abu Dhabi.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://dct.gov.ae/DataFolder/Circulars/Circular%203_%202026_%20Entry%20and%20Update%20of%20Data%20in%20the%20Holiday%20Homes%20Licensing%20System.pdf", "table": "grain" }, "grain:m_travel_records#AE.AE|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "ICP describes the UAE Population Register Program as a national government initiative and central identity infrastructure for UAE nationals and residents.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/population_register.json\",\"author_fetch_sha256\":\"93bcf4ed64f0df43992546dc954fb5a176ab1680a723be3318c41a67793d49fa\",\"record_cell_key\":\"records.resident-registration.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/population_register.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The Population Register Program is a national pioneering project that comes under the significant development plans in the U.A.E. Nowadays; it is considered one of the governmental initiatives aiming at achieving the continued development and growth in all life aspects, in addition to being one of the e- governmental projects.\n\nPurposes and benefits of the Population Register Program :\n\n- Set up and develop an accurate centralized database as well as secure the information security and secrecy.\n- Identify and verify the identity of individuals thanks to the identification number associated with the biological characteristics.\n- Issue a safe smart identity card to identify all the population of the UAE.\n- Achieve linkage and integration with the various government and semi- government authorities.\n- Provision of statistical information and data in support of planning and decision making.\n- Provision of a solid infrastructure for the e- government project.\n- Upgrade and ease of the governmental services level.\n- Put an end to forgery.\n\nThe Population Register Program includes a centralized database consisting of particulars and data of all UA nationals and residents of the UAE which were collected upon registration. The newly used technology in the Population Register Program helps avail the latest methods of protecting the data and information in addition to provision of a safer environment to identify and verify the identity of individuals", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://icp.gov.ae/en/population-register/", "table": "grain" }, "grain:m_travel_records#AE.AE|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The federal identity authority's Population Register Program collects the particulars and data upon registration and operates the central identity database.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/population_register.json\",\"author_fetch_sha256\":\"93bcf4ed64f0df43992546dc954fb5a176ab1680a723be3318c41a67793d49fa\",\"record_cell_key\":\"records.resident-registration.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/population_register.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The Population Register Program is a national pioneering project that comes under the significant development plans in the U.A.E. Nowadays; it is considered one of the governmental initiatives aiming at achieving the continued development and growth in all life aspects, in addition to being one of the e- governmental projects.\n\nPurposes and benefits of the Population Register Program :\n\n- Set up and develop an accurate centralized database as well as secure the information security and secrecy.\n- Identify and verify the identity of individuals thanks to the identification number associated with the biological characteristics.\n- Issue a safe smart identity card to identify all the population of the UAE.\n- Achieve linkage and integration with the various government and semi- government authorities.\n- Provision of statistical information and data in support of planning and decision making.\n- Provision of a solid infrastructure for the e- government project.\n- Upgrade and ease of the governmental services level.\n- Put an end to forgery.\n\nThe Population Register Program includes a centralized database consisting of particulars and data of all UA nationals and residents of the UAE which were collected upon registration. The newly used technology in the Population Register Program helps avail the latest methods of protecting the data and information in addition to provision of a safer environment to identify and verify the identity of individuals", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://icp.gov.ae/en/population-register/", "table": "grain" }, "grain:m_travel_records#AE.AE|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The record is a centralized database of particulars and data for UAE nationals and UAE residents collected upon registration.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/population_register.json\",\"author_fetch_sha256\":\"93bcf4ed64f0df43992546dc954fb5a176ab1680a723be3318c41a67793d49fa\",\"record_cell_key\":\"records.resident-registration.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/population_register.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The Population Register Program is a national pioneering project that comes under the significant development plans in the U.A.E. Nowadays; it is considered one of the governmental initiatives aiming at achieving the continued development and growth in all life aspects, in addition to being one of the e- governmental projects.\n\nPurposes and benefits of the Population Register Program :\n\n- Set up and develop an accurate centralized database as well as secure the information security and secrecy.\n- Identify and verify the identity of individuals thanks to the identification number associated with the biological characteristics.\n- Issue a safe smart identity card to identify all the population of the UAE.\n- Achieve linkage and integration with the various government and semi- government authorities.\n- Provision of statistical information and data in support of planning and decision making.\n- Provision of a solid infrastructure for the e- government project.\n- Upgrade and ease of the governmental services level.\n- Put an end to forgery.\n\nThe Population Register Program includes a centralized database consisting of particulars and data of all UA nationals and residents of the UAE which were collected upon registration. The newly used technology in the Population Register Program helps avail the latest methods of protecting the data and information in addition to provision of a safer environment to identify and verify the identity of individuals", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://icp.gov.ae/en/population-register/", "table": "grain" }, "grain:m_travel_records#AE.AE|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The system includes a data registry, electronic fingerprints, document copying and archiving, smart cards, digital coding, and an identification number associated with biological characteristics.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/population_register.json\",\"author_fetch_sha256\":\"93bcf4ed64f0df43992546dc954fb5a176ab1680a723be3318c41a67793d49fa\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/population_register.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "System components\n\n- Data registry.\n- Biometric system (electronic fingerprints system).\n- Documents photocopying and archiving system.\n- System automation and management programs.\n- Smart cards and digital coding.\n- Security system.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://icp.gov.ae/en/population-register/", "table": "grain" }, "grain:m_travel_records#AE.AE|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The register's population scope is UAE nationals and residents, with data collected upon registration; it is a direct official resident-registration source.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/population_register.json\",\"author_fetch_sha256\":\"93bcf4ed64f0df43992546dc954fb5a176ab1680a723be3318c41a67793d49fa\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/population_register.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The Population Register Program is a national pioneering project that comes under the significant development plans in the U.A.E. Nowadays; it is considered one of the governmental initiatives aiming at achieving the continued development and growth in all life aspects, in addition to being one of the e- governmental projects.\n\nPurposes and benefits of the Population Register Program :\n\n- Set up and develop an accurate centralized database as well as secure the information security and secrecy.\n- Identify and verify the identity of individuals thanks to the identification number associated with the biological characteristics.\n- Issue a safe smart identity card to identify all the population of the UAE.\n- Achieve linkage and integration with the various government and semi- government authorities.\n- Provision of statistical information and data in support of planning and decision making.\n- Provision of a solid infrastructure for the e- government project.\n- Upgrade and ease of the governmental services level.\n- Put an end to forgery.\n\nThe Population Register Program includes a centralized database consisting of particulars and data of all UA nationals and residents of the UAE which were collected upon registration. The newly used technology in the Population Register Program helps avail the latest methods of protecting the data and information in addition to provision of a safer environment to identify and verify the identity of individuals", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://icp.gov.ae/en/population-register/", "table": "grain" }, "grain:m_travel_records#AE.AE|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Federal Tax Authority administers Corporate Tax registration under the Corporate Tax Law and implementing decisions and issues Corporate Tax Registration Numbers.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/tax_registration.json\",\"author_fetch_sha256\":\"524e14927262b01e73ea36512596ecf7521a7ba1b4d3d7e6cb7eece82687bcf1\",\"record_cell_key\":\"records.tax-records.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/tax_registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "This service enables all persons subject to Corporate Tax to submit a registration application to the Federal Tax Authority, in order to obtain a Corporate Tax Registration Number and comply with the applicable tax obligations.\n\nChannels and working hours \n\n• EmaraTax platform:\n24 hours a day, 7 days a week\n \n\n \n\nService Fees Details \n\nFree of charge\n\nEstimated Time to Submit Application \n\n25 Minutes\n\nEstimated Time to Complete Application by the FTA \n\n20 business days from the date the completed application was received\n\nRequired Documents and Forms \n\n• Certificate of Incorporation, Memorandum of Association, or Partnership Agreement (if available).\n• Commercial Registration Certificate, or any official document issued by the licensing authority.\n• Valid Trade License, including branch licenses (if applicable).\n• Emirates ID and passport of any owner holding more than 25% ownership, and of authorized signatories.\n• Proof of authorization for the signatory.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://tax.gov.ae/en/services/corporate.tax.registration.aspx", "table": "grain" }, "grain:m_travel_records#AE.AE|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Taxable and applicable Exempt Persons maintain the supporting records; the FTA receives returns and uses the records to verify taxable income or exempt status.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/tax_retention.json\",\"author_fetch_sha256\":\"3784b83e1cdb042a365ccfdb823484aecee698c197d7bcb5a21156a3cfbe3598\",\"record_cell_key\":\"records.tax-records.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/tax_retention.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The Federal Tax Authority (FTA) emphasises the obligation for all Taxable Persons subject to UAE Corporate Tax to maintain all records and documents supporting the information provided in their Tax Returns or any other document required to be submitted to the FTA. These records enable the FTA to verify the Taxable Person’s Taxable Income for Corporate Tax purposes.\nAlthough the records and documents required to be submitted along with the Corporate Tax Returns may vary according to the nature of the business carried out, certain essential documentation must be maintained by Taxable Persons, including but not limited to documents pertaining to the Taxable Person's record of transactions in the Tax Period, a record of assets (including details of any purchases or disposals of assets), a record of liabilities, and a record of any shares held at the end of the tax period.\nIf a Taxable Person fails to keep the required records including all information specified in the Tax Procedures Law and the Corporate Tax Law, administrative penalties will be imposed in accordance with the relevant tax legislation.\nFurther, Exempt Persons are also required to maintain records to allow the FTA to verify their status of the Exempt Person, in accordance with the Corporate Tax Law. The required documents in this case depend on the basis of the exemption. Both Taxable Persons and Exempt Persons must retain relevant records for a period of at least seven (7) years following the end of the Tax Period to which they relate.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://tax.gov.ae/en/media.centre/news/pr.28082025.aspx", "table": "grain" }, "grain:m_travel_records#AE.AE|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Corporate Tax supporting records include transaction records, asset purchases and disposals, liabilities, shares held at period end, and other material supporting Tax Returns or FTA submissions.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/tax_retention.json\",\"author_fetch_sha256\":\"3784b83e1cdb042a365ccfdb823484aecee698c197d7bcb5a21156a3cfbe3598\",\"record_cell_key\":\"records.tax-records.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/tax_retention.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The Federal Tax Authority (FTA) emphasises the obligation for all Taxable Persons subject to UAE Corporate Tax to maintain all records and documents supporting the information provided in their Tax Returns or any other document required to be submitted to the FTA. These records enable the FTA to verify the Taxable Person’s Taxable Income for Corporate Tax purposes.\nAlthough the records and documents required to be submitted along with the Corporate Tax Returns may vary according to the nature of the business carried out, certain essential documentation must be maintained by Taxable Persons, including but not limited to documents pertaining to the Taxable Person's record of transactions in the Tax Period, a record of assets (including details of any purchases or disposals of assets), a record of liabilities, and a record of any shares held at the end of the tax period.\nIf a Taxable Person fails to keep the required records including all information specified in the Tax Procedures Law and the Corporate Tax Law, administrative penalties will be imposed in accordance with the relevant tax legislation.\nFurther, Exempt Persons are also required to maintain records to allow the FTA to verify their status of the Exempt Person, in accordance with the Corporate Tax Law. The required documents in this case depend on the basis of the exemption. Both Taxable Persons and Exempt Persons must retain relevant records for a period of at least seven (7) years following the end of the Tax Period to which they relate.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://tax.gov.ae/en/media.centre/news/pr.28082025.aspx", "table": "grain" }, "grain:m_travel_records#AE.AE|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Corporate Tax registration documents include incorporation or partnership documents, commercial registration, trade licences, and Emirates ID and passport details for owners above 25% and authorised signatories.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/tax_registration.json\",\"author_fetch_sha256\":\"524e14927262b01e73ea36512596ecf7521a7ba1b4d3d7e6cb7eece82687bcf1\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/tax_registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "This service enables all persons subject to Corporate Tax to submit a registration application to the Federal Tax Authority, in order to obtain a Corporate Tax Registration Number and comply with the applicable tax obligations.\n\nChannels and working hours \n\n• EmaraTax platform:\n24 hours a day, 7 days a week\n \n\n \n\nService Fees Details \n\nFree of charge\n\nEstimated Time to Submit Application \n\n25 Minutes\n\nEstimated Time to Complete Application by the FTA \n\n20 business days from the date the completed application was received\n\nRequired Documents and Forms \n\n• Certificate of Incorporation, Memorandum of Association, or Partnership Agreement (if available).\n• Commercial Registration Certificate, or any official document issued by the licensing authority.\n• Valid Trade License, including branch licenses (if applicable).\n• Emirates ID and passport of any owner holding more than 25% ownership, and of authorized signatories.\n• Proof of authorization for the signatory.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://tax.gov.ae/en/services/corporate.tax.registration.aspx", "table": "grain" }, "grain:m_travel_records#AE.AE|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "FTA guidance treats tax residence as a tax-law test: 183-day presence can qualify, while the 90-day test additionally requires a legal right to reside plus a permanent place of residence, employment, or business. It is not identical to immigration residence alone.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/AE.json\",\"accepted_record_sha256\":\"d0e81b700ecd73084b798c0ba95947e187894f66b5b01433d54c547604cff528\",\"accepted_revision_sha\":\"4a9057a632660b73aaa671758e4a37b38234a501d0c326714f8c827c7c5b4310\",\"author_fetch_path\":\"w2_research_gov/AE/events/tax_residency.json\",\"author_fetch_sha256\":\"b2fac85daf5788e5524b6c6e6894c5c7a71c549f3adfa84bee72caa9172469c9\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/AE/events/tax_residency.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "5.2.2. 90-days+ test ................................................................................................. 38\n 5.2.3. Exceptional circumstances leading to a physical presence ............................ 41\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 1\n\f 5.2.4. Usual or primary place of residence and centre of financial and personal\n interests test ............................................................................................................ 43\n\n6. Tax residency under Double Taxation Agreements ..... 46\n 6.1. Juridical persons that are tax resident under Double Taxation Agreements ........ 46\n 6.1.1. Tax residence of Government Entities under Double Taxation Agreements ... 46\n 6.1.2. Tax residence of Exempt Persons under Double Taxation Agreements ......... 47\n 6.1.3. Double Taxation Agreements tie-breaker rules for juridical persons ............... 47\n 6.2. Natural persons that are tax resident under Double Taxation Agreements .......... 48\n 6.2.1. Double Taxation Agreement tie-breaker rules for natural persons.................. 49\n 6.2.2. Non-resident under the Double Taxation Agreement ..................................... 51\n\n7. Obtaining a Tax Residency Certificate ........................... 53\n 7.1. Tax Residency Certificate ................................................................................... 53\n 7.2. Periods covered by the Tax Residency Certificate .............................................. 53\n 7.3. How to apply for a Tax Residency Certificate ...................................................... 54\n 7.4. Applying for a Tax Residency Certificate for the purposes of a Double Taxation\n Agreement ........................................................................................................ 55\n 7.5. Required documentation ..................................................................................... 56\n 7.5.1. Documentation required to apply for a Tax Residency Certificate for purposes\n other than the application of a Double Taxation Agreement..................................... 56\n 7.5.2. Documentation required to apply for a Tax Residency Certificate for Double\n Taxation Agreement purposes ................................................................................. 57\n 7.6. Application response by the FTA......................................................................... 58\n 7.7. Fees .................................................................................................................... 59\n\n8. International form stamping ............................................ 60\n9. Appendix 1: Tax Resident Certificate sample ............... 62\n10.Appendix 2: Residency criteria of various legislative\n instruments ....................................................................... 63\n11.Updates and Amendments .............................................. 66\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 2\n\f1. Glossary\n\nAED: The United Arab Emirates dirham.\n\nAuthority: Federal Tax Authority.\n\nBusiness: Any activity conducted regularly, on an ongoing and independent basis by\nany Person and in any location, such as industrial, commercial, agricultural,\nvocational, professional, service or excavation activities or any other activity related to\nthe use of tangible or intangible properties.\n\nBusiness Activity: Any transaction or activity, or series of transactions or series of\nactivities conducted by a Person in the course of its Business.\n\nConnected Person: Any Person affiliated with a Taxable Person as determined in\nClause 2 of Article 36 of the Corporate Tax Law.\n\nCorporate Tax: The tax imposed by the Corporate Tax Law on juridical persons and\nBusiness income.\n\nCorporate Tax Law: Federal Decree-Law No. 47 of 2022 on the Taxation of\nCorporations and Businesses, and its amendments.\n\nCorporate Tax Payable: Corporate Tax that has or will become due for payment to\nthe FTA in respect of one or more Tax Periods.\n\nDouble Taxation Agreement: An international agreement signed by two or more\ncountries for the avoidance of double taxation and the prevention of fiscal evasion on\nincome and capital.\n\nExempt Person: A Person exempt from Corporate Tax under Article 4 of the\nCorporate Tax Law.\n\nExtractive Business: The Business or Business Activity of exploring, extracting,\nremoving, or otherwise producing and exploiting the Natural Resources of the UAE, or\nany interest therein as determined by the Minister.\n\nFinancial Statements: A complete set of statements as specified under the\nAccounting Standards applied by the Taxable Person, which includes, but is not limited\nto, statement of income, statement of other comprehensive income, balance sheet,\nstatement of changes in equity and cash flow statement.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 3\n\fFinancial Year: The Gregorian calendar year, or the twelve-month period for which\nthe Taxable Person prepares Financial Statements.\n\nForeign Permanent Establishment: A place of Business or other form of presence\noutside the UAE of a Resident Person that is determined in accordance with the criteria\nprescribed in Article 14 of the Corporate Tax Law.\n\nForeign Tax Credit: Tax paid under the laws of a foreign jurisdiction on income or\nprofits that may be deducted from the Corporate Tax due, in accordance with the\nconditions of Article 47(2) of the Corporate Tax Law.\n\nFree Zone: A designated and defined geographic area within the UAE that is specified\nin a decision issued by the Cabinet at the suggestion of the Minister.\n\nFree Zone Person: A juridical person incorporated, established or otherwise\nregistered in a Free Zone, including a branch of a Non-Resident Person registered in\na Free Zone.\n\nFTA: Federal Tax Authority, being the Authority responsible for the administration,\ncollection and enforcement of federal taxes in the UAE.\n\nGovernment Controlled Entity: Any juridical person, directly or indirectly wholly\nowned and controlled by a Government Entity, as specified in a decision issued by the\nCabinet at the suggestion of the Minister.\n\nGovernment Entity: The Federal Government, Local Governments, ministries,\ngovernment departments, government agencies, authorities and public institutions of\nthe Federal Government or Local Governments.\n\nLicence: A document issued by a Licensing Authority under which a Business or\nBusiness Activity is conducted in the UAE.\n\nLocal Government: Any of the governments of the Member Emirates of the\nFederation.\n\nMandated Activity: Any activity conducted by a Government Controlled Entity in\naccordance with the legal instrument establishing or regulating the entity, that is\nspecified in a decision issued by the Cabinet at the suggestion of the Minister.\n\nMinister: Minister of Finance.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 4\n\fMutual Agreement Procedure: A process that allows competent authorities of\ncontracting states to resolve disputes regarding the application of Double Taxation\nAgreements.\n\nNatural Resources: Water, oil, gas, coal, naturally formed minerals, and other non-\nrenewable, non-living natural resources that may be extracted from the UAE’s\nTerritory.\n\nNon-Extractive Natural Resource Business: The Business or Business Activity of\nseparating, treating, refining, processing, storing, transporting, marketing or\ndistributing the Natural Resources of the UAE.\n\nNon-Resident Person: The Taxable Person specified in Article 11(4) of the Corporate\nTax Law.\n\nOECD: The Organisation for Economic Cooperation and Development.\n\nParticipating Interest: An ownership interest in the shares or capital of a juridical\nperson that meets the conditions referred to in Article 23 of the Corporate Tax Law.\n\nPermanent Establishment: A place of Business or other form of presence in the UAE\nof a Non-Resident Person in accordance with Article 14 of the Corporate Tax Law.\n\nPermanent Place of Residence: The place located in the UAE and available to the\nnatural person at all times.\n\nPerson: Any natural person or juridical person.\n\nQualifying Investment Fund: Any entity whose principal activity is the issuing of\ninvestment interests to raise funds or pool investor funds or establish a joint investment\nfund with the aim of enabling the holder of such an investment interest to benefit from\nthe profits or gains from the entity’s acquisition, holding, management or disposal of\ninvestments, in accordance with the applicable legislation and when it meets the\nconditions set out in Article 10 of the Corporate Tax Law.\n\nQualifying Public Benefit Entity: Any entity that meets the conditions set out in\nArticle 9 of the Corporate Tax Law and that is listed in a decision issued by the Cabinet\nat the suggestion of the Minister.\n\nRelated Party: Any Person associated with a Taxable Person as determined in Article\n35(1) of the Corporate Tax Law.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 5\n\fResidence Permit: The permit or authorisation issued by the competent authorities\nin the UAE granting the natural person the right to reside or work within the territory of\nthe UAE, and does not include any temporary permit to enter the UAE for a specified\nperiod for the purposes of temporary travel, tourism, sport, medical treatment or any\nother purpose.\n\nResident Person: The Taxable Person specified in Article 11(3) of the Corporate Tax\nLaw.\n\nState: United Arab Emirates.\n\nState Sourced Income: Income accruing in, or derived from, the UAE as specified in\nArticle 13 of the Corporate Tax Law.\n\nTax: Every federal tax imposed under the Tax Law, that the FTA is mandated to\nadminister, collect and enforce.\n\nTax Law: Any federal law whereby Tax is imposed.\n\nTax Period: The period for which a Tax Return is required to be filed.\n\nTax Registration Number: A unique number issued by the FTA to each Person who\nis registered for Corporate Tax purposes in the UAE.\n\nTax Residency Certificate: A certificate issued by the FTA proving that the Person\nis a Tax Resident in the UAE.\n\nTax Resident: The Person who is resident of the UAE as specified in Articles 3 and 4\nof Cabinet Decision No. 85 of 2022.\n\nTax Return: Information filed with the FTA for Corporate Tax purposes in the form\nand manner as prescribed by the FTA, including any schedule or attachment thereto,\nand any amendment thereof.\n\nTaxable Income: The income that is subject to Corporate Tax under the Corporate\nTax Law.\n\nTaxable Person: A Person subject to Corporate Tax in the UAE under the Corporate\nTax Law.\n\nTurnover: The gross amount of income derived during a Gregorian calendar year.\n\nUAE: United Arab Emirates.\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 6\n\fWithholding Tax: Corporate Tax to be withheld from State Sourced Income in\naccordance with Article 45 of the Corporate Tax Law.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 7\n\f2. Introduction\n\n2.1. Overview\n\nFederal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses\nand its amendments (“Corporate Tax Law”) was issued on 3 October 2022 and was\npublished in Issue #737 of the Official Gazette of the United Arab Emirates (“UAE”) on\n10 October 2022.\n\nThe Corporate Tax Law provides the legislative basis for imposing a federal tax on\ncorporations and Business profits (“Corporate Tax”) in the UAE.\n\nThe provisions of the Corporate Tax Law shall apply to Tax Periods commencing on\nor after 1 June 2023.\n\n2.2. Purpose of this guide\n\nThis guide is designed to provide general guidance on Corporate Tax in the UAE and\non tax residency rules. It provides readers with an overview of the following:\n• how a Person can determine whether they are a Resident Person for Corporate\n Tax purposes,\n• how a Person can determine whether they are a UAE Tax Resident under\n domestic law,\n• how a Person can determine whether they are a UAE Tax Resident under a\n Double Taxation Agreement (“DTA”), and\n• how a UAE Tax Resident can obtain a Tax Residency Certificate.\n\n2.3. Who should read this guide?\n\nThis guide should be read by anyone that is responsible for tax matters, operating in\nthe UAE, who wants to know more about the application of the domestic Tax\nResidency rules in the UAE, as well as their tax agents and advisers. It is intended to\nbe read in conjunction with the Corporate Tax Law, the implementing decisions and\nother relevant guidance published by the FTA.\n\n2.4. How to use this guide\n\nThe relevant articles of the Corporate Tax Law and the implementing decisions are\nindicated in each section of the guide.\n\nIt is recommended that the guide is read in its entirety to provide a complete\nunderstanding of the definitions and interactions of the different rules. Further\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 8\n\fguidance on some of the areas covered in this guide can be found in other topic-\nspecific guides.\n\nIn some instances, examples are used to illustrate how key elements of the Corporate\nTax Law apply to Resident Persons and the impact on the application to obtain a Tax\nResidency Certificate. The examples in the guide:\n - show how these elements operate in isolation and do not show the interactions\n with other provisions of the Corporate Tax Law that may occur. They do not, and\n are not intended to, cover the full facts of the hypothetical scenarios used nor all\n aspects of the Corporate Tax regime, and should not be relied upon for legal or\n tax advice purposes, and\n - are only meant for providing the readers with general information on the subject\n matter of this guide. They are exclusively intended to explain the rules related to\n the subject matter of this guide and do not relate at all to the tax or legal position\n of any specific Persons.\n\n2.5. Legislative references\n\nIn this guide, the following legislation will be referred to as follows:\n• Federal Law No. 5 of 1985 on Civil Transactions, and its amendments, is referred\n to as “Federal Law No. 5 of 1985’’,\n• Federal Decree-Law No. 32 of 2021 on Commercial Companies is referred to as\n “Federal Decree-Law No. 32 of 2021”,\n• Federal Decree-Law No. 28 of 2022 on Tax Procedures is referred to as “Federal\n Decree-Law No. 28 of 2022”,\n• Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and\n Businesses, and its amendments, is referred to as “Corporate Tax Law”,\n• Federal Decree-Law No. 31 of 2023 on Trusts is referred to as “Federal Decree-\n Law No. 31 of 2023”,\n• Cabinet Decision No. 65 of 2020 on Fees for the Services Provided by the Federal\n Tax Authority, and its amendments is referred to as “Cabinet Decision No. 65 of\n 2020’’,\n• Cabinet Decision No. 85 of 2022 on Determination of Tax Residency is referred to\n as “Cabinet Decision No. 85 of 2022”,\n• Cabinet Decision No. 49 of 2023 on Specifying the Categories of Businesses or\n Business Activities Conducted by a Resident or Non-Resident Natural Person that\n are Subject to Corporate Tax is referred to as “Cabinet Decision No. 49 of 2023”,\n• Cabinet Decision No. 56 of 2023 on Determination of a Non-Resident Person’s\n Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the\n Taxation of Corporations and Businesses is referred to as “Cabinet Decision No.\n 56 of 2023”,\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 9\n\f• Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-\n Law No. 28 of 2022 on Tax Procedures is referred to as “Cabinet Decision No. 74\n of 2023”,\n• Ministerial Decision No. 27 of 2023 on Implementation of certain Provisions of\n Cabinet Decision No. 85 of 2022 on Determination of Tax Residency is referred to\n as “Ministerial Decision No. 27 of 2023”,\n• Ministerial Decision No. 116 of 2023 on the Participation Exemption for the\n Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations\n and Businesses is referred to as “Ministerial Decision No. 116 of 2023”,\n• Ministerial Decision No. 247 of 2023 on the Issuance of Tax Residency Certificate\n for the Purposes of International Agreements is referred to as “Ministerial Decision\n No. 247 of 2023”,\n• Foundations Regulations 2017 of the Abu Dhabi Global Market is referred to as\n “ADGM Foundations Regulations 2017”,\n• Dubai International Financial Centre Law No. 3 of 2018 is referred to as “DIFC Law\n No. 3 of 2018”, and\n• Ras Al Khaimah International Corporate Centre Regulations 2019 is referred to as\n “RAK ICC Foundations Regulations 2019”.\n\n2.6. Status of this guide\n\nThis guidance is not a legally binding document but is intended to provide assistance\nin understanding the tax implications for Persons relating to the Corporate Tax regime\nin the UAE. The information provided in this guide should not be interpreted as legal\nor tax advice. It is not meant to be comprehensive and does not provide a definitive\nanswer in every case. It is based on the legislation as it stood when the guide was\npublished. Each Person’s own specific circumstances should be considered.\n\nThe Corporate Tax Law, the implementing decisions and the guidance materials\nreferred to in this document will set out the principles and rules that govern the\napplication of Corporate Tax in the UAE. Nothing in this publication modifies or is\nintended to modify the requirements of any legislation.\n\nThis document is subject to change without notice.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 10\n\f3. Concept of tax residence\n\nThe essential purpose of the concept of tax residence is to establish a connecting\nfactor between a Person and a specific jurisdiction for tax purposes. A Person may be\neither a natural person (an individual) or a juridical person (a separate legal entity).\n\nA Person may be liable to tax in any jurisdiction where the Person meets the criteria\nto be a tax resident. Each country has sovereignty to establish its own definition of tax\nresidency and, therefore, it is possible for a Person with cross-border economic\nactivities to be considered tax resident in more than one jurisdiction.\n\nWhere a Person is dual resident (that is, tax resident in two jurisdictions), the\napplicable DTA between the two jurisdictions generally determines the jurisdiction that\nis considered to be the residence state of the Person and how taxing rights should be\nallocated between the two jurisdictions. One jurisdiction may be considered the\n“residence state” while the other jurisdiction may be considered the “source state”.\n\nWhere there is a DTA, a Person that is tax resident in one jurisdiction but has been\nsubject to tax in both jurisdictions should be able to claim relief from double taxation,\nsuch as applying a reduced withholding tax rate or requesting a withholding tax refund.\nTo do this, a Person may be required to provide a Tax Residency Certificate (“TRC”)\nissued by a jurisdiction. A Person can apply to the FTA for a TRC (see Section 7). The\nFTA also provides an international form stamping service (see Section 8).\n\nTax residency is a different from other types of residency, such as for immigration\npurposes. Holding a Residence Permit or right to reside in the UAE based on the\napplicable immigration rules does not automatically mean that a natural person is also\na Tax Resident in the UAE. Similarly, it is possible for a natural person to satisfy the\ncriteria to be considered a Tax Resident of the UAE without holding a Residence\nPermit.\n\nBeing a “Resident Person” subject to Corporate Tax (see Section 4) is not the same\nas being a “Tax Resident” of the UAE (see Section 5) for the purposes of other taxes\nor being tax resident in the UAE for the purposes of a DTA entered into between the\nUAE and another jurisdiction.\n\nBeing a “Resident Person” for Corporate Tax purposes is also different from the\nconcepts of residency used in subjects such as citizenship or when considering where\na person is domiciled or habitually resides. These concepts are further detailed in\nSection 6.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 11\n\f4. Resident Person under the Corporate Tax Law\n\nA Taxable Person is a Person subject to UAE Corporate Tax. Such a Person is either\na “Resident Person” or a “Non-Resident Person”.1 Furthermore, a Person is either a\n“juridical person” or a “natural person”. These classifications determine the scope of\nthe Person’s Corporate Tax obligations.\n\nResident Person\n\nA juridical person that is a Resident Person is subject to Corporate Tax on its Taxable\nIncome derived from inside and outside the UAE (worldwide income).2\n\nA natural person that is a Resident Person is subject to Corporate Tax on his or her\nTaxable Income derived from in and outside the UAE, provided it relates to the\nBusinesses or Business Activities conducted by the natural person in the UAE,3 and\nthe Turnover derived from such Businesses or Business Activities exceeds AED\n1,000,000 within a Gregorian calendar year.4\n\nFor both a juridical person and a natural person who is a Resident Person, the\nCorporate Tax Law exempts certain income earned outside of the UAE, and allows a\ncredit for taxes paid in a foreign country on income that is also subject to Corporate\nTax in the UAE.\n\nNon-Resident Person\n\nA Non-Resident Person, whether a juridical person or natural person, is generally only\nsubject to Corporate Tax on income sourced in the UAE, or attributable to a Permanent\nEstablishment in the UAE.\n\nA Non-Resident Person that is a juridical person may also be subject to Corporate Tax\non income derived from a nexus in the UAE.5\n\n4.1. Resident Person that is a juridical person\n\nA juridical person refers to a legal entity that is incorporated, established or recognised\nunder the relevant legislation. The relevant legislation includes the Federal, Emirate,\nFree Zone legislation and regulations, and appropriate laws of foreign jurisdictions. A\n\n1 Article 11(2) of the Corporate Tax Law.\n2 Article 12(1) of the Corporate Tax Law.\n3 Article 12(2) of the Corporate Tax Law.\n4 Article 2(1) of Cabinet Decision No. 49 of 2023.\n5 Article 2(1) of Cabinet Decision No. 56 of 2023.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 12\n\fjuridical person has a legal personality separate from its founders, owners and\ndirectors.\nA juridical person is a Resident Person who is in scope for Corporate Tax purposes if:\n• it is incorporated or otherwise established or recognised under the applicable\n legislation of the UAE, irrespective of where its effective management and control\n is exercised,6 or\n• it is incorporated or otherwise established or recognised under the applicable\n legislation outside the UAE but its effective management and control is exercised\n in the UAE7 (see Section 4.1.4).\n\n4.1.1. Juridical person incorporated or formed in the UAE\n\nA juridical person can be incorporated or established under different legal forms.\n\nIn the UAE, juridical persons include Limited Liability Companies (LLCs), Private\nShareholding Companies (PSCs) with one single interest holder, Public or Private\nJoint Stock Companies (PJSCs), foundations or trusts that have been established\nunder the UAE “mainland” legislation.\n\nCivil companies incorporated or established in the UAE are also considered to be\njuridical persons.8\n\nFurthermore, companies that are labelled as “offshore companies”, which are\nincorporated in the UAE are also considered to be juridical persons.\n\nAccording to Federal Law No. 5 of 1985, a juridical person has:\n• a separate financial liability from any other person, and\n• legal capacity within the limits laid down by law or establishing document, and\n• the right to bring legal proceedings, and\n• a separate place of residence.9\n\nHowever, whether a person is juridical will ultimately be assessed based on the\nestablishment law of each entity.\n\n\n Example 1: Juridical person legally formed under the UAE law\n\n Company A is a media outlet that was established under Federal Decree-Law No.\n 32 of 2021 as an entity with separate legal personality. As a juridical person\n\n\n6 Article 11(3)(a) of the Corporate Tax Law.\n7 Article 11(3)(b) of the Corporate Tax Law.\n8 Article 92 of the Federal Law No. 5 of 1985.\n9 Article 93 of the Federal Law No. 5 of 1985.\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 13\n\f established under the laws of the UAE, Company A is a Resident Person for\n Corporate Tax purposes.\n\n\nA UAE branch of a UAE juridical person is seen as an extension of its head office and,\ntherefore, not considered a separate juridical person from its head office.10\n\n\n Example 2: UAE branch of a juridical person incorporated in the UAE\n\n Company B is an LLC that is incorporated in the UAE. Company B has a head\n office in Dubai, but mainly operates from branches in Ajman, Sharjah, and Abu\n Dhabi.\n\n As a juridical person that is incorporated in the UAE, Company B is a Resident\n Person for Corporate Tax purposes.\n\n Although Company B has separate offices and premises for its branches across\n the UAE, these branches are all considered an extension of Company B’s head\n office. The head office and its branches are treated as one and the same, i.e.\n Company B and all of its UAE branches are considered as one juridical person that\n is a Resident Person.\n\n\nSimilarly, a UAE branch of a foreign juridical person is an extension of its parent or\nhead office and is not considered a separate legal entity from the parent or head office.\nA UAE branch of a foreign company cannot be considered a Resident Person in its\nown right. Instead, the foreign company with a UAE branch has a UAE Permanent\nEstablishment, and is considered as a Non-Resident Person for Corporate Tax\npurposes.11\n\n\n Example 3: UAE branch of a foreign company\n\n Company C is a company that is incorporated in Country C. It registers a branch in\n Al Ain, Abu Dhabi, for the purposes of facilitating loan arrangements for other\n companies in the same group.\n\n Company C has no other connection to the UAE and is not considered a Resident\n Person under the Corporate Tax Law because it is not effectively managed and\n controlled in the UAE. Instead, because of its Abu Dhabi branch and assuming that\n\n\n\n\n10 Article 11(5) of the Corporate Tax Law.\n11 Article 11(4)(a) of the Corporate Tax Law.\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 14\n\f the necessary conditions are met, Company C has a Permanent Establishment in\n the UAE and is considered a Non-Resident Person for Corporate Tax purposes.\n\n\n4.1.2. Free Zones\n\nFree Zones in the UAE have been set up to encourage investment and facilitate trade.\nThese Free Zones offer businesses highly efficient infrastructure and distinct services\nthat facilitate smooth workflows.\n\nThe Corporate Tax rules for a juridical person also apply to a Free Zone Person.\nTherefore, if a juridical person is incorporated or formed in a Free Zone in the UAE,\nthe juridical person is also a Resident Person for Corporate Tax purposes.12\n\nFor the purposes of applying the Free Zone regime for Corporate Tax purposes, a\nbranch of a foreign company established or registered in a Free Zone is considered\nthe head office with the foreign parent being considered as a foreign branch. However,\nfor tax residency purposes, where a branch of a foreign company (that is tax resident\noutside of the UAE) is established in a UAE Free Zone, the foreign company is\nconsidered to be a Non-Resident Person for Corporate Tax purposes.\n\n4.1.3. Exempt Persons\n\nAn Exempt Person for Corporate Tax purposes is not considered a Resident Person\nsubject to Corporate Tax, unless that Person conducts a Business or Business Activity\nthat is outside the scope of their exempted activity.\n\nThis only applies to Government Entities,13 Government Controlled Entities,14 Persons\nengaged in an Extractive Business, 15 or a Non-Extractive Natural Resource\nBusiness.16\n\nIn these instances, the Business or Business Activity of the Exempt Person that is not\nits exempted activity is treated as an independent Business that is subject to Corporate\nTax.17\n\n\n\n\n12 Article 11(3)(a) of the Corporate Tax Law.\n13 Article 5(2) of the Corporate Tax Law.\n14 Article 6(2) of the Corporate Tax Law.\n15 Article 7(2) of the Corporate Tax Law.\n16 Article 8(2) of the Corporate Tax Law.\n17 Articles 7(4) and 8(4) of the Corporate Tax Law.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 15\n\f4.1.4. Effective management and control\n\nDetermining residency for Corporate Tax purposes solely on the basis of place of\nincorporation does not always reflect the economic reality of where the business\noperates. Accordingly, for a juridical person incorporated or formed outside the UAE,\nthe determination of residence for Corporate Tax purposes takes into account where\nthe juridical person is effectively managed and controlled.18 This is in line with many\ntax regimes in other countries that apply similar concepts such as “central\nmanagement and control” or “place of effective management” rules to determine tax\nresidency.\n\nIf a juridical person is not incorporated in the UAE but is effectively managed and\ncontrolled in the UAE, it is considered a Resident Person for Corporate Tax\npurposes.19 This is assessed for each particular case based on its specific facts and\ncircumstances.\n\nThe consequence of a non-UAE incorporated company being effectively managed and\ncontrolled in the UAE, and therefore a Resident Person, is that the company is subject\nto Corporate Tax on its profits sourced from both the UAE and from abroad, in the\nsame way as a company that is incorporated under the laws of the UAE.20\n\nThe place of effective management and control is understood as the place where “key\nmanagement and commercial decisions” that are necessary for the conduct of the\njuridical person’s Business as a whole are, in substance, made.\n\nThe key management and commercial decisions that are necessary for the conduct of\nBusiness may include, but are not limited to, the following activities:\n• setting the general policies, for example, investment policies and operational\n policies,\n• determining the strategic direction of the company’s operations,\n• deciding the type of transactions that the company can enter into, for example,\n mergers, acquisitions and purchase or sale of significant assets,\n• appointing c-suite and other senior executives and granting them authority to\n manage or carry out the day-to-day operations of the company,\n• directly or indirectly overseeing the persons appointed to manage or carry out the\n day-to-day business of the company, or\n• handling key finance matters such as the determination of how profits are used\n and declaration of dividends.\n\n\n\n18 Article 11(3)(b) of the Corporate Tax Law.\n19 Article 11(3)(b) of the Corporate Tax Law.\n20 Article 12(1) of the Corporate Tax Law.\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 16\n\fBroadly, effective management and control relates to where the strategic level of\ncontrol (as opposed to day-to-day management) is conducted. This is in line with the\ncommentary on the OECD Model Tax Convention (“OECD Commentary”).\nThe following are not considered to be key management and commercial decisions,\nand, therefore, do not constitute effective management and control:\n• formal finalisation or approval of decisions made by others,\n• mere implementation of decisions made by others,\n• day-to-day conduct and management of a company’s activities and operations, or\n• legal and administration matters such as keeping a share register or undertaking\n minimum acts necessary to maintain a company's registration.\n\nA juridical person can have multiple places of management, but only has one place of\neffective management and control at any one time. Therefore, if a juridical person’s\nkey management and commercial decisions affecting its Business as a whole are\nmade in multiple locations, the place of effective management and control will be the\nlocation where those decisions are regularly and predominantly made.\n\nThe place of effective management and control test is one of substance over form and\nall relevant facts and circumstances must be examined on a case-by-case basis. This\nanalysis can be broadly done in two steps:\n• Step 1: Identifying the persons who make the key management and commercial\n decisions.\n• Step 2: Determining the place where the key management and commercial\n decisions are in substance made.\n\n4.1.5. Criteria for identifying person who make key management and\n commercial decisions\n\nWhen determining who makes the key management and commercial decisions\nnecessary for the conduct of a juridical person’s Business, it is necessary to consider\nthe Persons who substantially make those decisions and not those who merely\nformalise or approve the decisions made by others.\n\nThis analysis should consider the following key factors:\n• who has the legal power or authority to make the key management and\n commercial decisions of the juridical person?\n• do the persons with the legal power to make the key management and commercial\n decision in fact exercise this power?\n• if the persons with the legal power to make the key management and commercial\n decisions do not exercise this power, who does?\n\nThree tests to identify the Person (or Persons) who make key management and\ncommercial decisions are considered below:\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 17\n\f• the board of directors’ test,\n• the delegation of authority test, and\n• the shareholders activity test.\n\n4.1.5.1. Board of directors test\n\nAlthough the effective management and control test ultimately depends on considering\nall the underlying facts and circumstances, it is necessary to review the relevant laws\nor other legal instruments that govern the status of the juridical person as a starting\npoint to identify the Persons entrusted with the effective management and control of\nthe juridical person according to its legal framework.\n\nThe applicable company laws and the instrument governing the management of the\njuridical person, for example, the memorandum or articles of association usually gives\ncertain senior persons the legal power to manage and control a juridical person.\n\nTypically, effective management and control is legally entrusted to the board of\ndirectors, although in some cases, this could be entrusted to a single individual such\nas a managing director. This may differ between jurisdictions, and between different\ntypes of juridical persons in each jurisdiction, and may depend on the instrument\ngoverning the management of the juridical person. For example, according to the\nFederal Decree-Law No. 32 of 2021, management of an LLC is entrusted to the board\nof directors or managers as determined by the memorandum of association or statute\nof the company.21\n\nWhere the board of directors have the legal power to make the key management and\ncommercial decisions of a juridical person, it is necessary to consider whether the\nboard of directors in fact make those decisions, or whether the decisions are in\nsubstance made by another person. A key factor is whether the board is able to come\nto a different conclusion to that reached by another person or whether the board\nmerely “rubber stamps” the decisions made by another person.\n\nOther factors include:\n• whether the directors are suitably qualified and experienced, and have sufficient\n knowledge of the juridical person and its Business, in order to make appropriate\n decisions,\n• whether the board of directors take instructions, and act on instructions, from\n another Person (or Persons),\n• the composition of the board of directors (both the executive and non-executive\n directors) and the role of different directors. For example, the executive directors\n\n\n\n21 Article 83(1) of Federal Decree-Law No. 32 of 2021.\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 18\n\f may be actively involved in decision-making while the non-executive directors do\n not have a decision-making role.\n\nIf key management and commercial decisions are not taken at board meetings by the\nboard of directors, it is necessary to determine how and where those decisions are\ntaken, and by whom.\n\n4.1.5.2. Delegation of authority test\n\nMere legal power or authority to make the key management and commercial decisions\nof a juridical person is not sufficient to establish who exercises the effective\nmanagement and control, and relevant consideration should be given to the persons\nwho in fact develop and make the key management and commercial decisions.\n\nIn some cases, the Persons who have been granted the legal authority to exercise\neffective management and control may not, in reality, be actively involved in the\ndecision-making process or governance of the juridical person, or may have delegated\nsome or all of their powers to others, for example, to board executive committees or\nsenior management.\n\nIn determining whether those with delegated authority indeed exercise effective\nmanagement and control, it is important to consider the functions of the parties. If the\nboard of directors, for example, evaluates the advice provided by senior management\nand chooses whether or not to follow such advice based on its suitability for the\nBusiness of the juridical person, then the board of directors would be considered to be\nthe real decision makers exercising effective management and control. However, if the\nboard of directors merely implements or approves decisions provided by the senior\nmanagement without independent consideration, the senior management is likely to\nbe considered to exercise effective management and control.\n\nGiven that the delegation of authority may be either formal or informal (based on the\nactual conduct), it is important to consider the underlying facts and circumstances.\n\nThe following factors may be examined:\n• Whether the board of directors has appointed other Persons (for example, senior\n management personnel) to conduct the company's day-to-day business.\n• Whether the appointed Persons implicitly control the juridical person by regularly\n overseeing the affairs and monitoring the performance of the juridical person, or\n formulating key strategies and policies, or making key commercial decisions,\n without the active intervention of the board of directors.\n• Whether the appointed Persons provide advice, recommendations or options\n relating to the key management and commercial decisions, which are merely\n approved or implemented by the board of directors.\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 19\n\f• Whether the board of directors actually considers whether or not to follow the\n advice or directions provided by the appointed Persons or others, based on the\n suitability of those recommendations for the overall Business of the juridical\n person.\n\n4.1.5.3. Shareholders activity test\n\nDepending on the level of actions taken by a shareholder, these can amount in practice\nto effective management and control.\n\nShareholders generally contribute to certain fundamental decisions such as the\ndissolution, liquidation or deregistration of the juridical person, the modification of the\nrights attaching to various share classes or issuance of new shares, appointment of\nthose who control and direct the operations of the juridical person, etc. Such decisions\nare, generally, not relevant to the determination of the juridical person’s place of\neffective management and control.\n\nFor a shareholder to be considered to be exercising effective management and\ncontrol, the key decisions taken by that shareholder must go beyond decisions related\nto guidance or mere influence on the normal management and policy formulation of\nthe juridical person’s activities. For example, the decisions that a parent company of\na multinational enterprises group would be expected to take for the strategic direction\nof the group as a whole or supervision of the operations of group members. In some\ncases, shareholders may limit the authority of, or provide guidelines for, the board and\nsenior management of a juridical person.\n\nThese limitations and guidelines, together with all the other facts and circumstances,\nmust be reviewed to determine whether the effect is that the shareholder is actually\nmaking the key decisions or whether the person receiving guidance is still making its\nown key decisions.\n\nUndue influence on the board of directors or assumption of their powers by a\nshareholder may constitute effective management and control. This may be the case\nwhere the juridical person is wholly owned or controlled by a single person and its\nRelated Parties or Connected Persons. In such cases, it is important to establish\nwhether the board of directors of the juridical person independently makes its own\ndecisions or merely implements the decisions or recommendations given by the\nshareholder without giving them any independent consideration of its own.\n\nFor the board of directors to exercise effective management and control, there should\nbe a degree of autonomy or independence which those directors have in making the\nkey decisions without reference to the shareholder. In instances where the majority of\nthe members of the board of directors consist of specific shareholders, this should be\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 20\n\fconsidered for the sake of determining whether the shareholders are exercising\neffective management and control over the board.\n\n4.1.6. Where key management and commercial decisions are made\n\nOnce the person (or persons) who exercise effective management and control are\nidentified, the next step is to identify the location of the person (or persons) when\nmaking the key management and commercial decisions. The place of domicile and/or\nresidence of such persons may be taken into consideration but is not necessarily the\ndetermining factor. All relevant facts and circumstances must be evaluated on a case-\nby-case basis in determining the place of effective management and control of a\njuridical person.\n\nThe following factors should be considered:\na) The place where board meetings are physically held. This is a significant indication\n of the place of effective management and control only if the board of directors\n retains and exercises its authority to govern the juridical person and does, in\n substance, makes the key management and commercial decisions during board\n meetings. Otherwise, consideration should be given to the place where such\n decisions are made.\nb) Board meetings may be held wholly virtually, or there may be a physical meeting\n location where some directors attend physically while others attend virtually.\n Consequently, the physical location of the board meeting may not be\n determinative of the place of effective management and control, but rather, the\n physical location where the directors with the overriding decision-making powers\n join from.\nc) If the board of directors have other meetings outside the board meeting to make\n key management and commercial decisions, consideration should be given to\n such meetings, for example, who participates, what decisions are made during\n such meetings, and where such meetings take place.\nd) In some cases, key management and commercial decisions are made via written\n resolutions or by email that are circulated on behalf of decision makers that are in\n different physical locations. The particular facts and circumstances of where the\n persons ultimately making the decisions are located may determine the place of\n effective management and control.\ne) Minutes or other documents recording where the key management and\n commercial decisions are made, may be relevant. Board minutes can provide\n evidence of the decisions made, the persons who made the decisions and the\n place where the decisions were made. Certain details in the board minutes such\n as why the decisions were made and whether alternatives were considered or\n rejected can be valuable evidence of the exercise of effective management and\n control. Other evidence, however, may also be relied upon. This may include\n papers circulated to board members in advance of meetings, emails, statements\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 21\n\f or other correspondence showing the board's deliberations and the role played by\n each director in the decision-making process.\nf) If the effective management and control is exercised by Persons other than the\n board of directors, implicitly or by delegation of authority to, for example,\n shareholders, senior management, executive committees, etc., the place of\n effective management and control may be the location where those with delegated\n authority make the key management and commercial decisions.\ng) The nature of the Business may determine where key management and\n commercial decisions are made in practice.\n\nGenerally, legal, administrative and operational factors such as the place of\nincorporation, the location of the registered office, the location where the shareholder\nregister is kept, the place where accounting records are kept and the place where the\nday-to-day operations of the Business are carried out, do not have relevance in\ndetermining the place of effective management and control.\n\nAdditionally, even when the key management and commercial decisions are made in\nthe UAE, a place of effective management and control may not be created where:\na) Key management and commercial decisions are made in the UAE on an\n occasional or one-off basis. This will depend on how significant the decisions are\n and whether there is a regular pattern of the key decisions being made in the UAE.\nb) The presence of the Person (or Persons) making the key management and\n commercial decisions in the UAE is as a result of temporary and exceptional\n circumstances. This may include, but is not limited to, the following:\n • adoption of public health measures by competent authorities in the UAE, or\n in another relevant jurisdiction, or by the World Health Organisation,\n • imposition of travel restrictions by competent authorities in the UAE, or in\n another relevant jurisdiction,\n • imposition of legal sanctions on a person preventing them from leaving the\n UAE,\n • acts of war, or the occurrence of terrorist attacks,\n • natural disasters or force majeure beyond reasonable control, or\n • an emergency health condition affecting a person or their relatives (up to the\n fourth degree, including by way of adoption or guardianship).\n\nIn circumstances where a juridical person's key management and commercial\ndecisions are made in more than one place, the relevant facts and circumstances\nshould be examined to identify the place where effective management and control is\nmade as a matter of substance.\n\nIf the factors listed above are inconclusive in determining the place of effective\nmanagement and control, the place in which the juridical person has the strongest\neconomic nexus may be considered. This is determined by examining various factors\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 22\n\fsuch as where the juridical person has most of its employees and assets, carries on\nmost of its activities, derives most of its revenues or where the senior management\nfunctions are carried on.\n\n4.1.6.1. Virtual Meetings\n\nBusiness decisions may not necessarily occur in a single location. If the directors who\nmake the key management and commercial decisions regularly attend board meetings\nvirtually or from different locations, the following factors may be considered in\ndetermining the location of effective management and control:\n• the regularity of virtual and physical attendance of board meetings by the directors,\n• the physical location of the directors when they virtually attend board meetings,\n and whether that location changes,\n• the level of influence each director has in the overall decision-making process of\n the board, and\n• the number of directors that attend virtually compared to those who attend\n physically.\n\n\n Example 4: Juridical person effectively managed and controlled in the UAE -\n “rubber stamping” decisions\n\n Company D is established in Country D, and owns investment properties in Country\n D. Company D is owned by an individual (Mr U) who resides and is physically based\n in the UAE.\n\n Company D’s annual board meetings are held in Country D. These meetings are\n attended by directors physically based in Country D, whose involvement in the\n company is attending such meetings and the day-to-day management of Company\n D. Mr U does not attend the board meetings.\n\n The directors in Country D do not receive information that would enable them to\n reasonably reach commercial decisions, and from the board minutes, it appears\n that the directors merely follow the directions of Mr U without question.\n\n Based on these facts, Company D is likely to be effectively managed and controlled\n in the UAE, as the board in Country D appears to be merely “rubber stamping”\n decisions made in the UAE by Mr U.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 23\n\f Example 5: Juridical person effectively managed and controlled in the UAE –\n board meetings\n\n Company E is incorporated in Country E, and provides global logistics services.\n The board of directors make all the key management and commercial decisions.\n All the directors attend board meetings physically. Such meetings are held in Dubai,\n UAE, being a convenient location for all the directors to travel to.\n\n On the basis that the key management and commercial decisions of Company E\n are made at the board meetings that are held in Dubai, Company E is effectively\n managed and controlled in the UAE.\n\n\n Example 6: Juridical person not effectively managed and controlled in the\n UAE\n\n Company F is incorporated in Country F, and manufactures and supplies medical\n equipment. The majority shareholder of Company F is another company, Company\n G, based in Country G.\n\n The board of directors of Company F regularly hold their board meetings in Abu\n Dhabi, UAE, where many of the directors of Company F live. However, the board\n of directors typically acts at the directions of Company G, without independent\n consideration. Minutes of the board meetings of Company F suggests that all the\n key management and commercial decisions of Company F are in fact made by\n Company G’s board of directors. Company G’s board of directors always hold their\n board meetings in Country G.\n\n Based on these facts, it is likely that Company F is effectively managed and\n controlled in Country G, rather than in Abu Dhabi, UAE. The board of directors of\n Company F are merely “rubber stamping” decisions made by Company G based in\n Country G.\n\n\nThe table below provides further guidance for determining the place of effective\nmanagement and control for the purposes of the Corporate Tax Law for a juridical\nperson that is incorporated outside the UAE.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 24\n\f Factors likely to create a Factors not likely to create a\n place of effective place of effective\n Test\n management and control in management and control in\n the UAE the UAE\n Board of directors’ - Board meetings are - Board meetings are\n test, where key physically and regularly physically and regularly\n management and held in the UAE. held outside the UAE.\n commercial decisions - Board meetings are held - A board meeting was\n are made by the virtually and the majority physically held in the\n board of directors. of the directors are UAE, but on a one-off\n physically located in the basis.\n UAE when they attend - Board meetings are held\n the virtual meetings. virtually and the majority\n - Decisions are made of the directors are not\n outside of board physically located in the\n meetings (for example, UAE when they attend\n through resolutions or the virtual meetings.\n emails), and the majority - A board meeting, held\n of the directors are virtually, was attended by\n physically located in the directors physically\n UAE when such located in the UAE at the\n decisions are made.\n time, but this was a one-\n off occurrence or a\n consequence of a\n temporary and\n exceptional situation.\n - Decisions are made\n outside of board\n meetings (for example,\n through resolutions or\n emails), and the majority\n of the directors are not\n physically located in the\n UAE when such\n decisions are made.\n Delegation test, - The majority of the - The majority of the\n where key directors are located directors are located in\n management and outside the UAE but they the UAE but merely\n merely “rubber stamp” “rubber stamp” decisions\n commercial decisions\n decisions made by the made by the delegated\n are made by persons delegated persons who persons who are\n other than the board are physically located in physically located\n of directors the UAE when making outside the UAE when\n (“delegated decisions. making decisions.\n persons”). - An executive committee, - An executive committee,\n being delegated being delegated\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 25\n\f Factors likely to create a Factors not likely to create a\n place of effective place of effective\n Test\n management and control in management and control in\n the UAE the UAE\n persons, makes persons, makes\n decisions in the UAE. decisions outside the\n UAE.\n Senior management, being\n delegated persons, make - Senior management,\n decisions from an office being delegated\n persons, makes\n located in the UAE.\n decisions from an office\n located outside the UAE.\n Shareholder activity - The majority of the - The majority of the\n test, where key directors are located directors are located in\n management and outside the UAE but the UAE but merely\n merely “rubber stamp” “rubber stamp” decisions\n commercial decisions\n decisions made by the made by the delegated\n are made by one or delegated shareholder, shareholder, who is\n more shareholders who is physically located physically located\n (“delegated in the UAE when making outside the UAE when\n shareholder”), rather decisions. making decisions.\n than by the board of - A number of - A number of\n directors. shareholders are shareholders are\n physically located physically located in the\n outside of the UAE but UAE but these\n these shareholders are shareholders are not\n not delegated delegated shareholders.\n shareholders. On the On the other hand, the\n other hand, the delegated shareholder is\n delegated shareholder is physically located\n physically located in the outside the UAE when\n UAE when making making decisions.\n decisions.\n\n\n4.1.7. Income subject to Corporate Tax\n\nA juridical person that is a Resident Person is subject to Corporate Tax on their\nTaxable Income, which can be derived from both within and from outside the UAE. 22\nThis means that a juridical person that is a Resident Person is taxed on all income\nearned, irrespective of whether the income is sourced in the UAE or a foreign country.\n\n\n\n\n22 Article 12(1) of the Corporate Tax Law.\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 26\n\f4.1.8. Income from foreign sources received by a juridical Resident Person\n\nWhere a juridical person that is a Resident Person has a Foreign Permanent\nEstablishment, the juridical person can make an election to exclude the income and\nexpenditure derived by the Foreign Permanent Establishment in calculating its\nTaxable Income, if certain conditions are satisfied.23\n\nA Foreign Permanent Establishment refers to a fixed place of Business, such as an\noverseas branch, office or factory, or a dependent agent who habitually exercises an\nauthority to conduct a Business or Business Activity on behalf of a Resident Person\noverseas.\n\n\n Example 7: Foreign source income from Foreign Permanent Establishments\n\n Company H is a hospitality and travel company incorporated in the UAE. It has\n Foreign Permanent Establishments in other countries in the form of sales offices.\n\n As a UAE incorporated company, Company H is a juridical person that is a Resident\n Person for Corporate Tax purposes. Normally, this means that Company H is\n subject to Corporate Tax on its income earned in the UAE and the income earned\n by its Foreign Permanent Establishments.\n\n However, Company H meets the necessary conditions that are required to be able\n to make a Foreign Permanent Establishment election. If Company H makes this\n election, it should not include the income and associated expenditure or losses\n from its Foreign Permanent Establishments when calculating its Taxable Income\n for the purposes of the Corporate Tax Law.\n\n\nIn addition, certain income received from foreign companies is exempt from Corporate\nTax if the Resident Person holds a Participating Interest in the foreign company. 24 A\nParticipating Interest is an interest in a juridical person that meets all the conditions of\nArticle 23(2) of the Corporate Tax Law.\n\nIf the conditions for a Participating Interest are met, the following income will be exempt\nfrom Corporate Tax:\n\n\n\n\n23 Article 24(1) of the Corporate Tax Law.\n24 Article 22(2) and (3) read with Article 23 of the Corporate Tax Law and Ministerial Decision No. 116\n\nof 2023.\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 27\n\f• Dividends and other distributions derived from a Participating Interest in a foreign\n juridical person that is not a Resident Person,25\n• gains or losses on the transfer, sale, or other disposition of the whole or part of\n the Participating Interest,26\n• foreign exchange gains or losses in relation to a Participating Interest,27 and\n• impairment gains or losses in relation to a Participating Interest.28\n\nFurthermore, a Foreign Tax Credit may be available for tax paid in foreign jurisdictions\non income that is also subject to UAE Corporate Tax.29 The available Foreign Tax\nCredit reduces the Corporate Tax Payable in the UAE by the value of foreign taxes\npaid on the relevant income, up to the UAE Corporate Tax liability. This relief is\nunilateral and does not take into consideration any double taxation relief available\nunder an applicable DTA or any other reciprocal relief from a foreign taxing jurisdiction.\n\n4.2. Resident Person that is a natural person\n\nNatural persons will only be treated as a Resident Person for Corporate Tax purposes\nif they conduct Business or Business Activity in the UAE, and the Turnover from such\nBusiness or Business Activity exceeds AED 1 million in a Gregorian calendar year.30\n\nNatural persons can engage in a Business or Business Activity via, for example, a sole\nproprietorship. A sole proprietorship is a trading business owned and operated by a\nnatural person, where the proprietor is not separate from the business. For Corporate\nTax purposes, a sole proprietorship is treated as being one and the same as the\nnatural person or natural persons owning them. This is because of the direct\nrelationship and control of the natural person over the business and their unlimited\nliability for the business’ debts and other obligations.\n\nNatural persons will only be subject to Corporate Tax on the Taxable Income of their\nBusiness or Business Activity in the UAE. Any income earned outside the UAE is not\nsubject to Corporate Tax unless it is in relation to the Business or Business Activity\nconducted in the UAE.31\n\n\n\n\n25 Article 23(5)(a) of the Corporate Tax Law.\n26 Article 23(5)(b) of the Corporate Tax Law.\n27 Article 23(5)(c) of the Corporate Tax Law.\n28 Article 23(5)(d) of the Corporate Tax Law.\n29 Article 47(1) of the Corporate Tax Law.\n30 Article 11(3)(c) of the Corporate Tax Law, read with Article 11(6) of the Corporate Tax Law and Article\n\n2 of Cabinet Decision No. 49 of 2023.\n31 Article 12(2) of the Corporate Tax Law.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 28\n\fIrrespective of where a natural person is domiciled or ordinarily resides, the natural\nperson will be subject to Corporate Tax in the UAE on the income generated from a\ntaxable Business or a Business Activity performed in the UAE, provided that the total\nTurnover from all the Business or Business Activities conducted in the UAE exceeds\nAED 1 million in a Gregorian calendar year.32\n\n“Business” is defined as any activity that is conducted regularly, on an ongoing and\nindependent basis by any Person and in any location. 33 For example, commercial\nactivities, such as the selling of products, or the provision of services, are likely to\nconstitute a Business. Similarly, a Person’s trade or profession is also likely to\nconstitute a Business.\n\nThe definition of a “Business Activity” is wider than that of a “Business”, and is defined\nas any transaction or activity, or series of transactions or activities, conducted by a\nPerson in the course of its Business. For example, where a Person provides services,\nactivities such as internal resourcing, marketing, and the actual delivery of the\nservices, these would all constitute Business Activities. Similarly, where a Person\nmanufactures a product, the manufacturing activities as well as the sales and\nmarketing activities would constitute Business Activities.\n\nCabinet Decision No. 49 of 2023 specifies the conditions where a natural person is\nsubject to Corporate Tax. It states that the following will not be considered Business\nor Business Activity and is, therefore, not be subject to Corporate Tax:34\n• Wage or salary, such as earnings from employment,\n• Personal investment income, where a Licence is not required, and\n• Real estate income, where a Licence is not required.\n\n\n Example 8: Natural person who has income sourced from abroad\n\n Ms J is a professor of history who teaches at a university in Sharjah, UAE, where\n she is an employee.\n\n Once a month, Ms J travels to Country K where she and other experts in her field\n review examination material on Middle Eastern history. She is paid a fee by the\n university in Country K for this work. She does no additional work in relation to this\n work whilst she is in the UAE.\n\n Ms J’s additional income earned whilst in Country K does not relate to a Business\n she runs in the UAE. Furthermore, as the only income she receives in the UAE\n\n\n32 Article 2(1) of Cabinet Decision No. 49.\n33 Article 1 of the Corporate Tax Law.\n34 Article 2(2) of Cabinet Decision No. 49 of 2023.\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 29\n\f relates to employment income, Ms J is not a Resident Person for Corporate Tax\n purposes.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 30\n\f5. Tax residency under UAE domestic law\n\nThe criteria for UAE domestic tax residency are set out by Article 53 of Federal Decree-\nLaw No. 28 of 2022, and Cabinet Decision No. 85 of 2022. Additional clarifications and\nimplementation regulations with respect to natural persons are set out in Ministerial\nDecision No. 27 of 2023. Meeting the criteria of the UAE domestic tax residency will\nmean that the Person is Tax Resident and, upon a successful application to the FTA,\nthis will be evidenced by the issuance of a Tax Residency Certificate.\n\nFor example, a Person may need to provide a Tax Residency Certificate to a bank to\nevidence their Tax Resident status.\n\nBeing Tax Resident under domestic law does not mean a Person is necessarily\nsubject to Corporate Tax. The Person would still need to be a Taxable Person under\nthe Corporate Tax Law in order to be liable to Corporate Tax (see Section 4).\n\n5.1. Juridical person that is Tax Resident under UAE domestic law\n\nAs per Article 3 of Cabinet Decision No. 85 of 2022, a juridical person is considered to\nbe a Tax Resident of the UAE if it is:\n• incorporated or otherwise formed or recognised in the UAE,35 or\n• it is otherwise considered a Tax Resident of the UAE under other Tax Laws in the\n UAE (for example, the UAE Corporate Tax law).36\n\n5.1.1. Juridical person incorporated or otherwise formed or recognised in the\n UAE\n\nA juridical person can be established under different legal forms, such as:\n• companies such as Limited Liability Company, Private Shareholding Company,\n Public and Private Joint Stock Company,\n• civil companies,\n• foundations,37\n• trusts established under Federal Law No. 31 of 2023.38\n\nThe UAE tax residency rules for a juridical person equally apply to persons established\nand operating in Free Zones. Therefore, if a juridical person is incorporated or\n\n\n\n35 Article 3(1) of Cabinet Decision No. 85 of 2022.\n36 Article 3(2) of Cabinet Decision No. 85 of 2022.\n\n37 Part 2 of DIFC Law No. 3 of 2018, Part 2 of ADGM Foundations Regulations 2017 and Part 2 of RAK\n\nICC Foundations Regulations 2019.\n38 Article 3 and Chapter 2 of the Federal Decree-Law No. 31 of 2023.\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 31\n\fotherwise formed in a Free Zone in the UAE, this juridical person is a UAE Tax\nResident and able to apply for a Tax Residency Certificate.\n\n Example 9: Juridical person incorporated in the UAE\n\n Company L is an LLC incorporated in the UAE. Company L’s head office is in\n Dubai, but Company L operates from branches in Ajman, Sharjah, and Abu Dhabi.\n\n As a juridical person that is incorporated in the UAE, Company L is a UAE Tax\n Resident.\n\n Although Company L has separate offices and premises for its branches across\n the UAE, these branches are all considered an extension of Company L’s head\n office.\n\n\n Example 10: Foreign company with UAE clients\n\n Company M is a company incorporated in, and effectively managed and controlled\n in Country M. Company M does not have a physical presence or a dependent agent\n in the UAE but it has many customers in the UAE from whom it derives a significant\n portion of its worldwide revenue.\n\n Company M is not a UAE Tax Resident even though it derives a significant amount\n of revenue from the UAE.\n\n\n5.1.2. Juridical persons otherwise considered a Tax Resident under other\n UAE Tax Laws\n\nA juridical person will be UAE Tax Resident if considered as a resident for tax\n 39\npurposes. This includes the Corporate Tax Law.\n\nUnder the Corporate Tax Law, a juridical person that is not incorporated in the UAE\nmay still be considered to be a Resident Person if it is effectively managed and\ncontrolled in the UAE.40\n\n\n\n\n39 Article 3(2) of Cabinet Decision No. 85 of 2022.\n40 Article 11(3)(b) of the Corporate Tax Law.\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 32\n\f Example 11: Foreign company effectively managed and controlled in the UAE\n\n Company N is a limited company incorporated in Country N. However, in 2024,\n Company N was effectively managed and controlled in the UAE and, therefore,\n considered a Resident Person for Corporate Tax purposes. As a consequence, the\n worldwide income of Company N was subject to Corporate Tax.\n\n\n5.1.3. Tax residency of foreign companies with UAE branches\n\nA UAE branch of a juridical person is an extension of its parent or head office and is\nnot considered a separate legal entity in its own right. Therefore, a UAE branch of a\nforeign company (that is incorporated, and effectively managed and controlled, in a\nforeign jurisdiction) is not considered to be a Tax Resident Person. 41 Instead, the\nforeign company is considered to be a Non-Resident Person.\n\nIf, however, the foreign company (that is incorporated in a foreign jurisdiction) is\neffectively managed and controlled in the UAE, the foreign company (along with its\nbranches) is considered to be a Resident Person for the purposes of the Corporate\nTax Law42 and, therefore, Tax Resident in the UAE.43\n\n5.1.4. Tax residency of Exempt Persons\n\nThe tax residency status of an Exempt Person is determined by reference to the type\nof Exempt Person in question. Exempt Persons include four categories of persons:\n\nCategory 1: Automatically Exempt Persons\nThis applies to Government Entities.44 The Business or Business Activity of this type\nof Exempt Person that is not its exempted activity is treated as an independent\nBusiness subject to Corporate Tax.45 A Government Entity, despite being an Exempt\nPerson, is established in the UAE and, therefore, considered as a Tax Resident.46\n\nCategory 2: Exempt if they notify the Ministry of Finance, and meet the relevant\nconditions\n\n\n\n\n41 Article 3(1) of Cabinet Decision No. 85 of 2022.\n42 Article 11(3)(b) of the Corporate Tax Law.\n43 Article 3(2) of Cabinet Decision No. 85 of 2022.\n44 Articles 4(a) and 5(2) of the Corporate Tax Law.\n45 Article 5(3) of the Corporate Tax Law.\n46 Article 3(1) of Cabinet Decision No. 85 of 2022.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 33\n\fThis applies to Persons engaged in an Extractive Business 47 or a Non-Extractive\nNatural Resource Business. 48 The Business or Business Activity of these Exempt\nPersons that are not based on exempted activity is treated as an independent\nBusiness subject to Corporate Tax. 49 This type of Exempt Person is either\nincorporated or otherwise formed or recognised in the UAE and, therefore, considered\nas a Tax Resident.50\n\nCategory 3: Exempt Persons if listed in a Cabinet Decision and subject to meeting\nrelevant conditions\nThis applies to Government Controlled Entities 51 and Qualifying Public Benefit\nEntities.52 They will be either incorporated or otherwise formed or recognised in the\nUAE and, therefore, considered as a Tax Resident.53\n\nCategory 4: Exempt Persons upon application to, and approval by, the FTA\nThis applies to public and private pensions and social security funds, 54 Qualifying\nInvestment Funds,55 and UAE incorporated juridical persons that are wholly owned\nand controlled by specific Exempt Persons.56 These Exempt Persons will be either\nincorporated or otherwise formed or recognised in the UAE and, therefore, considered\nas a Tax Resident.57\n\n5.2. Natural person that is Tax Resident under UAE domestic law\n\nA natural person will be considered a Tax Resident in the UAE for domestic tax\npurposes if they meet at least one of the three conditions set out in Article 4 of Cabinet\nDecision No. 85 of 2022:\n1. They were physically present in the UAE for 183 days or more, within the relevant\n 12 consecutive months.\n2. They were physically present in the UAE for a period of 90 days or more, within\n the relevant 12 consecutive months, and:\n o they are a UAE or Gulf Cooperation Council (GCC) national, or hold a valid\n UAE Resident Permit, and\n\n\n47 Articles 4(1)(c) and 7(2) of the Corporate Tax Law.\n48 Articles 4(1)(d) and 8(2) of the Corporate Tax Law.\n49 Articles 7(4) and 8(4) of the Corporate Tax Law.\n50 Article 3(1) of Cabinet Decision No. 85 of 2022.\n51 Articles 4(1)(b) and 6(2) of the Corporate Tax Law.\n52 Articles 4(1)(e) and 9(2) of the Corporate Tax Law.\n53 Article 3(1) of Cabinet Decision No. 85 of 2022.\n54 Article 4(1)(g) of the Corporate Tax Law.\n55 Article 4(1)(f) of the Corporate Tax Law.\n56 Article 4(1)(h) of the Corporate Tax Law.\n57 Article 3(1) of Cabinet Decision No. 85 of 2022.\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 34\n\f o they have a Permanent Place of Residence in the UAE, or carry on an\n employment or Business in the UAE.\n3. Their usual or primary place of residence and centre of financial and personal\n interests were in the UAE.58\n\nThe following flowchart illustrates these conditions:\n\n\n\n\n58 Article 4(1) of Cabinet Decision No. 85 of 2022.\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 35\n\f Was the natural person\n Was the natural person\n physically present in\n physically present in Is the natural person s\n the UAE for 90 days or\n the UAE for 183 days No No usual place of No\n more within the\n or more of the relevant residence in the UAE?\n relevant 12-month\n 12-month period?\n period?\n\n\n Yes Yes\n\n Yes\n\n\n Is the natural person a Is the natural person s\n UAE or GCC national centre of financial and\n No No No\n or holds a UAE personal interest in the\n Resident Permit? UAE?\n\n\n\n Yes\n\n\n\n\n Does the natural\n Yes\n person have a\n Yes No\n permanent place of\n residence in the UAE?\n\n\n\n No\n\n\n\n\n Does the\n Does the natural\n natural\n person carry out\n person carry out\n Yes employment or havea No\n employment of have\n a Business in the\n Business in the UAE?\n UAE?\n\n\n\n\n UAE Tax Resident Not UAE Tax Resident\n\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 36\n\f5.2.1. 183-days+ test\n\nIf a natural person was physically present in the UAE for 183 days or more in the\nrelevant continuous 12-month period, they are considered a UAE Tax Resident for\nsuch a 12-month period.59 It does not matter what activity, if any, is undertaken by the\nnatural person during those 183 days.\n\nThe term “day” means a calendar day, and the term “month” means a calendar month\nfor the purposes of meeting the physical presence test. 60 Being physically present\nrefers to being within the state borders of the UAE.\nFor the purposes of calculating whether the 183-day threshold has been met, any day\nor any part of a day, however brief, that a natural person was present in the UAE will\nbe counted as a full day.61 The days do not need to be consecutive.62 If any of the\ndays the natural person spent in the UAE were due to exceptional circumstances,\nthese may be disregarded for the purposes of meeting the threshold. 63 For more\ninformation about exceptional circumstances, see Section 5.2.3.\n\n\n Example 12: Days spent in the UAE\n\n In 2025, Harry spends the following days in the UAE:\n\n\n Days in the UAE\n Travel to the UAE Travel from the UAE\n (inclusive of travel days)\n\n 3 January 6 March 63\n\n 8 June 9 August 63\n\n 23 August 6 September 15\n\n 28 September 11 November 45\n\n Total 186\n\n As any “part of day” is included when considering the “physically present test”,\n Harry should include the days of travel to and from the UAE when calculating his\n days of presence in the UAE.\n\n\n\n\n59\n Article 4(2) of Cabinet Decision No. 85 of 2022.\n60 Article 3(1) of Ministerial Decision No. 27 of 2023.\n61 Article 3(2) of Ministerial Decision No. 27 of 2023.\n62 Article 3(3) of Ministerial Decision No. 27 of 2023.\n63 Article 4(1) of Ministerial Decision No. 27 of 2023.\n\n\n\nTax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 37\n\f As a result, in 2025, Harry has spent 186 days in the UAE. He can, therefore, be\n considered a UAE Tax Resident for the 12-month period from January to December\n 2025.\n\n\n5.2.2. 90-days+ test\n\nIf a natural person was physically present in the UAE for fewer than 183 days in the\nrelevant continuous 12-month period, they may still be considered a UAE Tax\nResident if they were present in the UAE for at least 90 days and also meet both of\nthe following conditions:64\n• they have a legal right to reside in the UAE by virtue of being a national of the UAE\n or another GCC Member State, or holding a valid Residence Permit in the UAE,\n and\n• they also have a “Permanent Place of Residence” in the UAE or carry on\n employment or a Business in the UAE.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "AE", "row_key": "AE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://tax.gov.ae/Datafolder/Files/Guides/VAT/VAT%20Guides/Tax-Resident-and-TRC--18-10-2024.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "BMG section 29 requires foreign guests to complete and sign the special lodging form on arrival, permits specified consent-based electronic procedures, and applies general residence-registration duties to the longer stays described in section 29(1).", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/bmg-lodging.json\",\"author_fetch_sha256\":\"4f6a10831840ba81291f37b914bae267539aba139fd748ee05798280a7d27e93\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/bmg-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§ 29 Besondere Meldepflicht in Beherbergungsstätten\n\n(1) Wer in Einrichtungen, die der gewerbs- oder geschäftsmäßigen Aufnahme von Personen dienen\n(Beherbergungsstätten), für länger als sechs Monate aufgenommen wird, unterliegt der Meldepflicht nach §\n17 oder § 28. Wer nicht für eine Wohnung im Inland gemeldet ist, hat sich innerhalb von zwei Wochen bei der\nMeldebehörde anzumelden, sobald sein Aufenthalt die Dauer von drei Monaten überschreitet.\n\n(2) Beherbergte ausländische Personen haben am Tag der Ankunft einen besonderen Meldeschein handschriftlich\nzu unterschreiben, der die in § 30 Absatz 2 aufgeführten Daten enthält. Mitreisende ausländische Ehegatten,\nLebenspartner und minderjährige Kinder sind auf dem Meldeschein nur der Zahl nach anzugeben. Bei\nReisegesellschaften von mehr als zehn Personen betrifft die Verpflichtung nach Satz 1 nur den Reiseleiter; er hat\ndie Anzahl der ausländischen Mitreisenden und ihre Staatsangehörigkeit anzugeben.\n\n(3) Beherbergte ausländische Personen, die nach Absatz 2 namentlich auf dem Meldeschein aufzuführen sind,\nhaben sich bei der Anmeldung gegenüber den Leitern der Beherbergungsstätten durch die Vorlage eines gültigen\nIdentitätsdokumentes (anerkannter und gültiger Pass oder Passersatz) auszuweisen.\n\n(4) Personen, die in Zelten, Wohnmobilen, Wohnwagen oder Wasserfahrzeugen auf gewerbs- oder geschäftsmäßig\nüberlassenen Plätzen übernachten, unterliegen nicht der Meldepflicht nach § 17 Absatz 1 und 2, solange sie im\nInland nach § 17 oder § 28 gemeldet sind. Wer nicht nach § 17 oder § 28 gemeldet ist, hat sich innerhalb von zwei\nWochen bei der Meldebehörde anzumelden, sobald der Aufenthalt die Dauer von drei Monaten überschreitet. Die\nAbsätze 2 und 3 gelten für ausländische Personen entsprechend.\n\n(5) Abweichend von Absatz 2 Satz 1 kann die Meldepflicht mit Zustimmung der beherbergten Person auch\ndadurch erfüllt werden, dass die in § 30 Absatz 2 genannten Daten elektronisch erhoben werden und die\nbeherbergte Person deren Richtigkeit und Vollständigkeit am Tag der Ankunft bestätigt, indem die beherbergte\nPerson\n1. einen kartengebundenen Zahlungsvorgang mit einer starken Kundenauthentifizierung im Sinne\n des § 1 Absatz 24 des Zahlungsdiensteaufsichtsgesetzes auslöst, bei dem die zweckgebundene\n Zuordnungsnummer des eingesetzten Zahlungsmittels erhoben wird,\n\n\n\n - Seite 15 von 31 -\n\f Ein Service des Bundesministerium der Justiz und für Verbraucherschutz\n sowie des Bundesamts für Justiz ‒ www.gesetze-im-internet.de\n\n\n\n\n2. den elektronischen Identitätsnachweis nach § 12 des eID-Karte-Gesetzes oder nach § 78 Absatz 5 des\n Aufenthaltsgesetzes erbringt oder\n3. ihre eID-Karte nach § 13 des eID-Karte-Gesetzes oder ihren Aufenthaltstitel nach § 78 Absatz 5 des\n Aufenthaltsgesetzes zum Vor-Ort-Auslesen verwendet.\nWer Beherbergungsstätten betreibt, kann für seine und andere mit seinen Beherbergungsstätten vertraglich\nzum Zweck des Erbringens von Beherbergungsdienstleistungen verbundenen Beherbergungsstätten zur\nErprobung weiterer elektronischer Verfahren zur Erfüllung der Meldepflicht bei dem Bundesamt für Sicherheit\nin der Informationstechnik für die Dauer von höchstens fünf Jahren einen Antrag auf Zulassung eines von Satz 1\nabweichenden Verfahrens stellen, bei dem\n1. die in § 30 Absatz 2 genannten Daten elektronisch mit Zustimmung der beherbergten Person erhoben\n werden,\n2. die beherbergte Person die Richtigkeit und Vollständigkeit der Daten nach Nummer 1 am Tag der Ankunft\n in geeigneter Weise bestätigt und\n3. ein vergleichbares Sicherheitsniveau zu den in Satz 1 Nummer 1 bis 3 genannten Verfahren besteht.\nAntragsberechtigt nach Satz 2 ist auch, wer elektronische Verfahren zur Erfüllung der Meldepflicht anbietet.\n\n(6) Die Absätze 2 und 3 gelten nicht für\n1. Einrichtungen mit Heimunterbringung, die der Jugend- und Erwachsenenbildung, der Ausbildung oder der\n Fortbildung dienen, soweit Personen zu den genannten Zwecken untergebracht werden,\n2. Betriebs- oder Vereinsheime, wenn dort nur Betriebs- oder Vereinsmitglieder und deren\n Familienangehörige beherbergt werden,\n3. Jugendherbergen und Berghütten, zeitweilig belegte Einrichtungen der öffentlichen oder öffentlich\n anerkannten Träger der Jugendarbeit und\n4. Einrichtungen der öffentlich-rechtlichen Religionsgesellschaften.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Managers of lodging establishments must keep the special forms available and work to ensure that affected persons satisfy the section 29 form, electronic-procedure, and identity-document duties.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/bmg-lodging.json\",\"author_fetch_sha256\":\"4f6a10831840ba81291f37b914bae267539aba139fd748ee05798280a7d27e93\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/bmg-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§ 30 Besondere Meldescheine für Beherbergungsstätten\n\n(1) Die Leiter der Beherbergungsstätten oder der Einrichtungen nach § 29 Absatz 4 haben besondere\nMeldescheine bereitzuhalten. Sie können zusätzlich technische Vorrichtungen zur elektronischen Erfüllung der\nMeldepflicht nach § 29 Absatz 5 vorhalten. Sie haben darauf hinzuwirken, dass die betroffenen Personen\n1. die Verpflichtungen nach § 29 Absatz 2 oder die Vorgaben des gewählten elektronischen Verfahrens nach\n Absatz 5 erfüllen sowie\n2. die Verpflichtungen nach § 29 Absatz 3 und 4 Satz 3 erfüllen.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A special lodging registration form (besonderer Meldeschein), or the authorized electronic equivalent.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/bmg-lodging.json\",\"author_fetch_sha256\":\"4f6a10831840ba81291f37b914bae267539aba139fd748ee05798280a7d27e93\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/bmg-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "(1) Die Leiter der Beherbergungsstätten oder der Einrichtungen nach § 29 Absatz 4 haben besondere\nMeldescheine bereitzuhalten. Sie können zusätzlich technische Vorrichtungen zur elektronischen Erfüllung der\nMeldepflicht nach § 29 Absatz 5 vorhalten.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The special lodging form contains arrival and expected departure dates, surname, given names, date of birth, citizenships, address, foreign co-traveler count and citizenship, and passport or substitute-document serial number.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/bmg-lodging.json\",\"author_fetch_sha256\":\"4f6a10831840ba81291f37b914bae267539aba139fd748ee05798280a7d27e93\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/bmg-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "(2) Die Meldescheine enthalten vorbehaltlich der Regelung in Absatz 3 ausschließlich folgende Daten:\n1. Datum der Ankunft und der voraussichtlichen Abreise,\n2. Familiennamen,\n3. Vornamen,\n4. Geburtsdatum,\n5. Staatsangehörigkeiten,\n6. Anschrift,\n7. Zahl der ausländischen Mitreisenden und ihre Staatsangehörigkeit sowie\n8. Seriennummer des anerkannten und gültigen Passes oder Passersatzpapiers.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A stay in a lodging establishment longer than six months triggers general registration; a person not already registered for a dwelling in Germany must register with the registration authority within two weeks once the stay exceeds three months.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/bmg-lodging.json\",\"author_fetch_sha256\":\"4f6a10831840ba81291f37b914bae267539aba139fd748ee05798280a7d27e93\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/bmg-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Wer in Einrichtungen, die der gewerbs- oder geschäftsmäßigen Aufnahme von Personen dienen\n(Beherbergungsstätten), für länger als sechs Monate aufgenommen wird, unterliegt der Meldepflicht nach §\n17 oder § 28. Wer nicht für eine Wohnung im Inland gemeldet ist, hat sich innerhalb von zwei Wochen bei der\nMeldebehörde anzumelden, sobald sein Aufenthalt die Dauer von drei Monaten überschreitet.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A person moving into a dwelling must register with the registration authority within two weeks after moving in.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/bmg-resident.json\",\"author_fetch_sha256\":\"1881abb805d832d778125d9139a8956b420c9a4c2b23617ebd5747f5f0386e6e\",\"record_cell_key\":\"records.resident-registration.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/bmg-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Wer eine Wohnung bezieht, hat sich innerhalb von zwei Wochen nach dem Einzug bei der Meldebehörde\nanzumelden.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Registration authorities designated by Land law register residents in their jurisdiction and maintain registers containing data collected from the person, transmitted by public bodies, or otherwise officially known.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/bmg-resident.json\",\"author_fetch_sha256\":\"1881abb805d832d778125d9139a8956b420c9a4c2b23617ebd5747f5f0386e6e\",\"record_cell_key\":\"records.resident-registration.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/bmg-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§ 1 Meldebehörden\n\nMeldebehörden sind die durch Landesrecht dazu bestimmten Behörden.\n\n§ 2 Aufgaben und Befugnisse der Meldebehörden\n\n(1) Die Meldebehörden haben die in ihrem Zuständigkeitsbereich wohnhaften Personen (Einwohner) zu\nregistrieren, um deren Identität und deren Wohnungen feststellen und nachweisen zu können.\n\n\n - Seite 3 von 31 -\n\f Ein Service des Bundesministerium der Justiz und für Verbraucherschutz\n sowie des Bundesamts für Justiz ‒ www.gesetze-im-internet.de\n\n\n\n\n(2) Die Meldebehörden führen zur Erfüllung ihrer Aufgaben Melderegister. Diese enthalten Daten, die bei der\nbetroffenen Person erhoben, von öffentlichen Stellen übermittelt oder sonst amtlich bekannt werden.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Melderegister, the resident registration register maintained to perform registration-authority functions.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/bmg-resident.json\",\"author_fetch_sha256\":\"1881abb805d832d778125d9139a8956b420c9a4c2b23617ebd5747f5f0386e6e\",\"record_cell_key\":\"records.resident-registration.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/bmg-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Die Meldebehörden führen zur Erfüllung ihrer Aufgaben Melderegister.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Registration authorities store names, birth data, sex, the AO section 139b tax identification number, citizenships, present and prior addresses, and move-in and move-out dates in the resident register.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/bmg-resident.json\",\"author_fetch_sha256\":\"1881abb805d832d778125d9139a8956b420c9a4c2b23617ebd5747f5f0386e6e\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/bmg-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§ 3 Speicherung von Daten\n\n(1) Zur Erfüllung ihrer Aufgaben nach § 2 Absatz 1 und 3 speichern die Meldebehörden folgende Daten sowie die\nzum Nachweis ihrer Richtigkeit erforderlichen Hinweise im Melderegister:\n1. Familienname,\n2. frühere Namen,\n3. Vornamen unter Kennzeichnung des gebräuchlichen Vornamens,\n4. Doktorgrad,\n5. Ordensname, Künstlername,\n6. Geburtsdatum und Geburtsort sowie bei Geburt im Ausland auch den Staat,\n7. Geschlecht,\n8. die Identifikationsnummer nach § 139b der Abgabenordnung,\n9. zum gesetzlichen Vertreter\n a) Familienname,\n b) Vornamen,\n c) Doktorgrad,\n d) Anschrift,\n e) Geburtsdatum,\n f) Geschlecht,\n g) Sterbedatum,\n h) Auskunftssperren nach § 51 und bedingte Sperrvermerke nach § 52 sowie\n i) die Identifikationsnummer nach § 139b der Abgabenordnung,\n\n10. derzeitige Staatsangehörigkeiten,\n11. rechtliche Zugehörigkeit zu einer öffentlich-rechtlichen Religionsgesellschaft,\n12. derzeitige Anschriften, frühere Anschriften im Zuständigkeitsbereich der Meldebehörde sowie Anschrift\n der letzten alleinigen Wohnung oder Hauptwohnung und der letzten Nebenwohnungen außerhalb des\n Zuständigkeitsbereichs der Meldebehörde, gekennzeichnet nach Haupt- und Nebenwohnung, bei Zuzug\n aus dem Ausland auch den Staat und die letzte Anschrift im Inland, bei Wegzug in das Ausland auch die\n Zuzugsanschrift im Ausland und den Staat,\n13. Einzugsdatum, Auszugsdatum, Datum des letzten Wegzugs aus einer Wohnung im Inland sowie Datum\n des letzten Zuzugs aus dem Ausland,", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The source reference is the act of moving into a dwelling, which starts the two-week civil registration period.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/bmg-resident.json\",\"author_fetch_sha256\":\"1881abb805d832d778125d9139a8956b420c9a4c2b23617ebd5747f5f0386e6e\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/bmg-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Wer eine Wohnung bezieht, hat sich innerhalb von zwei Wochen nach dem Einzug", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "AO section 29b permits a fiscal authority to process personal data when necessary to perform its assigned task or exercise delegated public authority.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/ao-tax.json\",\"author_fetch_sha256\":\"da8356cd2f2422dc086d742f2e84988e1c670fd0955e1e59cd944135b86e6632\",\"record_cell_key\":\"records.tax-records.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/ao-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§ 29b Verarbeitung personenbezogener Daten durch Finanzbehörden\n\n(1) Die Verarbeitung personenbezogener Daten durch eine Finanzbehörde ist zulässig, wenn sie zur Erfüllung der\nihr obliegenden Aufgabe oder in Ausübung öffentlicher Gewalt, die ihr übertragen wurde, erforderlich ist.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/ao_1977/AO.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Federal Central Tax Office stores the AO section 139b(3) natural-person identification dataset.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/ao-tax.json\",\"author_fetch_sha256\":\"da8356cd2f2422dc086d742f2e84988e1c670fd0955e1e59cd944135b86e6632\",\"record_cell_key\":\"records.tax-records.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/ao-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§ 139b Identifikationsnummer\n\n(1) Eine natürliche Person darf nicht mehr als eine Identifikationsnummer erhalten. Jede Identifikationsnummer\ndarf nur einmal vergeben werden.\n\n(2) Die Finanzbehörden dürfen die Identifikationsnummer verarbeiten, wenn die Verarbeitung zur\nErfüllung der ihnen obliegenden Aufgaben erforderlich ist oder eine Rechtsvorschrift die Verarbeitung der\nIdentifikationsnummer ausdrücklich erlaubt oder anordnet. Andere öffentliche oder nicht-öffentliche Stellen dürfen\nohne Einwilligung der betroffenen Person\n1. die Identifikationsnummer nur verarbeiten, soweit dies für Datenübermittlungen zwischen ihnen und den\n Finanzbehörden erforderlich ist oder eine Rechtsvorschrift die Verarbeitung der Identifikationsnummer\n ausdrücklich erlaubt oder anordnet,\n2. ihre Dateisysteme nur insoweit nach der Identifikationsnummer ordnen oder für den Zugriff erschließen,\n als dies für regelmäßige Datenübermittlungen zwischen ihnen und den Finanzbehörden erforderlich ist,\n3. eine rechtmäßig erhobene Identifikationsnummer eines Steuerpflichtigen zur Erfüllung aller\n Mitteilungspflichten gegenüber Finanzbehörden verwenden, soweit die Mitteilungspflicht denselben\n Steuerpflichtigen betrifft und die Verarbeitung nach Nummer 1 zulässig wäre,\n4. eine durch ein verbundenes Unternehmen im Sinne des § 15 des Aktiengesetzes oder ein Unternehmen\n einer kreditwirtschaftlichen Verbundgruppe rechtmäßig erhobene Identifikationsnummer eines\n Steuerpflichtigen zur Erfüllung aller steuerlichen Mitwirkungspflichten verwenden, soweit die\n Mitwirkungspflicht denselben Steuerpflichtigen betrifft und die verwendende Stelle zum selben\n Unternehmensverbund wie die Stelle gehört, die die Identifikationsnummer erhoben hat und die\n Verarbeitung nach Nummer 1 zulässig wäre.\n\n(3) Das Bundeszentralamt für Steuern speichert zu natürlichen Personen folgende Daten:", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/ao_1977/AO.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The scoped record is the Federal Central Tax Office natural-person identification-number dataset under AO section 139b(3).", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/ao-tax.json\",\"author_fetch_sha256\":\"da8356cd2f2422dc086d742f2e84988e1c670fd0955e1e59cd944135b86e6632\",\"record_cell_key\":\"records.tax-records.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/ao-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§ 139b Identifikationsnummer\n\n(1) Eine natürliche Person darf nicht mehr als eine Identifikationsnummer erhalten. Jede Identifikationsnummer\ndarf nur einmal vergeben werden.\n\n(2) Die Finanzbehörden dürfen die Identifikationsnummer verarbeiten, wenn die Verarbeitung zur\nErfüllung der ihnen obliegenden Aufgaben erforderlich ist oder eine Rechtsvorschrift die Verarbeitung der\nIdentifikationsnummer ausdrücklich erlaubt oder anordnet. Andere öffentliche oder nicht-öffentliche Stellen dürfen\nohne Einwilligung der betroffenen Person\n1. die Identifikationsnummer nur verarbeiten, soweit dies für Datenübermittlungen zwischen ihnen und den\n Finanzbehörden erforderlich ist oder eine Rechtsvorschrift die Verarbeitung der Identifikationsnummer\n ausdrücklich erlaubt oder anordnet,\n2. ihre Dateisysteme nur insoweit nach der Identifikationsnummer ordnen oder für den Zugriff erschließen,\n als dies für regelmäßige Datenübermittlungen zwischen ihnen und den Finanzbehörden erforderlich ist,\n3. eine rechtmäßig erhobene Identifikationsnummer eines Steuerpflichtigen zur Erfüllung aller\n Mitteilungspflichten gegenüber Finanzbehörden verwenden, soweit die Mitteilungspflicht denselben\n Steuerpflichtigen betrifft und die Verarbeitung nach Nummer 1 zulässig wäre,\n4. eine durch ein verbundenes Unternehmen im Sinne des § 15 des Aktiengesetzes oder ein Unternehmen\n einer kreditwirtschaftlichen Verbundgruppe rechtmäßig erhobene Identifikationsnummer eines\n Steuerpflichtigen zur Erfüllung aller steuerlichen Mitwirkungspflichten verwenden, soweit die\n Mitwirkungspflicht denselben Steuerpflichtigen betrifft und die verwendende Stelle zum selben\n Unternehmensverbund wie die Stelle gehört, die die Identifikationsnummer erhoben hat und die\n Verarbeitung nach Nummer 1 zulässig wäre.\n\n(3) Das Bundeszentralamt für Steuern speichert zu natürlichen Personen folgende Daten:", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/ao_1977/AO.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Federal Central Tax Office stores the identification number; business identification numbers; family, former, and given names; doctoral degree; municipality key; birth date and place; sex; current or last known address; competent fiscal authorities; BMG information blocks; death date; move-in and move-out dates; citizenships; and last administrative-contact month and year.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/ao-tax.json\",\"author_fetch_sha256\":\"da8356cd2f2422dc086d742f2e84988e1c670fd0955e1e59cd944135b86e6632\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/ao-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "(3) Das Bundeszentralamt für Steuern speichert zu natürlichen Personen folgende Daten:\n1. Identifikationsnummer,\n2. Wirtschafts-Identifikationsnummern,\n3. Familienname,\n4. frühere Namen,\n5. Vornamen,\n6. Doktorgrad,\n7. amtlicher Gemeindeschlüssel,\n8. Tag und Ort der Geburt,\n9. Geschlecht,\n10. gegenwärtige oder letzte bekannte Anschrift,\n11. zuständige Finanzbehörden,\n12. Auskunftssperren nach dem Bundesmeldegesetz,\n13. Sterbetag,\n\n\n - Seite 107 von 209 -\n\f Ein Service des Bundesministerium der Justiz und für Verbraucherschutz\n sowie des Bundesamts für Justiz ‒ www.gesetze-im-internet.de\n\n\n\n\n14. Tag des Ein- und Auszugs,\n15. Staatsangehörigkeiten sowie\n16. Datum des letzten Verwaltungskontakts (Monat, Jahr).", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/ao_1977/AO.pdf", "table": "grain" }, "grain:m_travel_records#DE.DE|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "AO section 8 defines domicile through retaining and using a dwelling. Section 9 defines habitual abode as a more-than-temporary stay, treats a continuous stay in Germany longer than six months as habitual abode from its beginning despite short interruptions, and excepts visits, recreation, cure, or similar private stays lasting no longer than one year.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.4.DE/record.json\",\"accepted_record_sha256\":\"281f8a96813c4875a85c079911c71d9bbec9a858cbfeb693fd516c758bddbc68\",\"accepted_revision_sha\":\"851e61eb78f20a3797914c810a02d7579f9496f63a424e16821aaae644113fb2\",\"author_fetch_path\":\"w2_research_gov/DE/events/ao-tax.json\",\"author_fetch_sha256\":\"da8356cd2f2422dc086d742f2e84988e1c670fd0955e1e59cd944135b86e6632\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/DE/events/ao-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§ 8 Wohnsitz\n\nEinen Wohnsitz hat jemand dort, wo er eine Wohnung unter Umständen innehat, die darauf schließen lassen, dass\ner die Wohnung beibehalten und benutzen wird.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "DE", "row_key": "DE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gesetze-im-internet.de/ao_1977/AO.pdf", "table": "grain" }, "grain:m_travel_records#EE.EE|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Tourism Act § 24 requires an accommodation-service provider to register each user, generally from a travel document or identity card, before service begins.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"w2_research_gov/EE/events/tourism-current.json\",\"author_fetch_sha256\":\"eba1a13461dc79835112ff6e290c62080ad2a248cb0a47550ee4423d3de7c5fd\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/EE/events/tourism-current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Majutusteenuse osutaja tagab majutusteenuse kasutaja registreerimise üldjuhul reisidokumendi või isikutunnistuse alusel", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/118032026026/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The accommodation-service provider registers the user and retains the registration data; a travel undertaking may submit group-member data through an authorized person.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"w2_research_gov/EE/events/tourism-current.json\",\"author_fetch_sha256\":\"eba1a13461dc79835112ff6e290c62080ad2a248cb0a47550ee4423d3de7c5fd\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/EE/events/tourism-current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Majutusteenuse osutaja säilitab majutusteenuse kasutajate andmeid kaks aastat", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/118032026026/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The record is an accommodation-user registration made before accommodation service starts; another document or the user's statement may be used if no travel document or identity card is available.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"w2_research_gov/EE/events/tourism-current.json\",\"author_fetch_sha256\":\"eba1a13461dc79835112ff6e290c62080ad2a248cb0a47550ee4423d3de7c5fd\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/EE/events/tourism-current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Reisidokumendi või isikutunnistuse puudumisel võib majutusteenuse kasutaja registreerida tema muu dokumendi või ütluste alusel", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/118032026026/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Required data include name, date of birth, citizenship, country of residence, accommodation period, travel purpose, and number of accompanying minor children; other persons also provide travel-document type, number, and issuing state.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"w2_research_gov/EE/events/tourism-current.json\",\"author_fetch_sha256\":\"eba1a13461dc79835112ff6e290c62080ad2a248cb0a47550ee4423d3de7c5fd\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/EE/events/tourism-current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "reisidokumendi liik, number ja selle välja andnud riik", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/118032026026/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The base data set applies to Estonian, EEA, and Swiss citizens and aliens resident in Estonia by residence permit or right of residence; persons outside that group also report travel-document details.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"w2_research_gov/EE/events/tourism-current.json\",\"author_fetch_sha256\":\"eba1a13461dc79835112ff6e290c62080ad2a248cb0a47550ee4423d3de7c5fd\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/EE/events/tourism-current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Eestis elamisloa või elamisõiguse alusel elav välismaalane", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/118032026026/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Population Register Act defines the Population Register as a database in the state information system.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"captures/population-current-body/EE/EE/f2500c130b588757ebf407cc8ac1058bf1d369c55452b8f3ddf9275ffb2c4950.html.receipt.json\",\"author_fetch_sha256\":\"7ab9ec24a703a71605cede8572b39301b4f023669d34b0378b7ae4d47c939450\",\"record_cell_key\":\"records.resident-registration.authority\",\"search_record\":{\"path\":\"edition-inventory.json\",\"sha256\":\"eca4c90f192cf6ca00b5415c0c2c61e2536c7e4c6a2d6ea76eadbbeeafc500bf\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/captures/population-current-body/EE/EE/f2500c130b588757ebf407cc8ac1058bf1d369c55452b8f3ddf9275ffb2c4950.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Rahvastikuregister on riigi infosüsteemi kuuluv andmekogu.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026025/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Ministry of the Interior.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"captures/population-current-body/EE/EE/f2500c130b588757ebf407cc8ac1058bf1d369c55452b8f3ddf9275ffb2c4950.html.receipt.json\",\"author_fetch_sha256\":\"7ab9ec24a703a71605cede8572b39301b4f023669d34b0378b7ae4d47c939450\",\"record_cell_key\":\"records.resident-registration.collector\",\"search_record\":{\"path\":\"edition-inventory.json\",\"sha256\":\"eca4c90f192cf6ca00b5415c0c2c61e2536c7e4c6a2d6ea76eadbbeeafc500bf\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/captures/population-current-body/EE/EE/f2500c130b588757ebf407cc8ac1058bf1d369c55452b8f3ddf9275ffb2c4950.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Rahvastikuregistri vastutav töötleja on Siseministeerium.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026025/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A state information-system database: the Population Register.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"captures/population-current-body/EE/EE/f2500c130b588757ebf407cc8ac1058bf1d369c55452b8f3ddf9275ffb2c4950.html.receipt.json\",\"author_fetch_sha256\":\"7ab9ec24a703a71605cede8572b39301b4f023669d34b0378b7ae4d47c939450\",\"record_cell_key\":\"records.resident-registration.record_type\",\"search_record\":{\"path\":\"edition-inventory.json\",\"sha256\":\"eca4c90f192cf6ca00b5415c0c2c61e2536c7e4c6a2d6ea76eadbbeeafc500bf\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/captures/population-current-body/EE/EE/f2500c130b588757ebf407cc8ac1058bf1d369c55452b8f3ddf9275ffb2c4950.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Rahvastikuregister on riigi infosüsteemi kuuluv andmekogu.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026025/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The person reports the address where the person permanently or principally resides.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"captures/population-current-body/EE/EE/f2500c130b588757ebf407cc8ac1058bf1d369c55452b8f3ddf9275ffb2c4950.html.receipt.json\",\"author_fetch_sha256\":\"7ab9ec24a703a71605cede8572b39301b4f023669d34b0378b7ae4d47c939450\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"search_record\":{\"path\":\"edition-inventory.json\",\"sha256\":\"eca4c90f192cf6ca00b5415c0c2c61e2536c7e4c6a2d6ea76eadbbeeafc500bf\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/captures/population-current-body/EE/EE/f2500c130b588757ebf407cc8ac1058bf1d369c55452b8f3ddf9275ffb2c4950.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Isik esitab rahvastikuregistrisse kandmiseks selle elukoha aadressi, kus ta alaliselt või peamiselt elab.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026025/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The person submits a notice of residence to the local authority for the submitted address so that the address can be entered in the Population Register.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"captures/population-current-body/EE/EE/f2500c130b588757ebf407cc8ac1058bf1d369c55452b8f3ddf9275ffb2c4950.html.receipt.json\",\"author_fetch_sha256\":\"7ab9ec24a703a71605cede8572b39301b4f023669d34b0378b7ae4d47c939450\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"search_record\":{\"path\":\"edition-inventory.json\",\"sha256\":\"eca4c90f192cf6ca00b5415c0c2c61e2536c7e4c6a2d6ea76eadbbeeafc500bf\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/captures/population-current-body/EE/EE/f2500c130b588757ebf407cc8ac1058bf1d369c55452b8f3ddf9275ffb2c4950.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Isik esitab esitatava elukoha aadressi järgsele kohaliku omavalitsuse üksusele elukohateate elukoha aadressi kandmiseks rahvastikuregistrisse.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026025/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Section 17 of the Taxation Act establishes the Register of Taxable Persons as a state information-system database.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"captures/tax-current-body/EE/EE/efeb2bb39a7584e5a05235afeb647a92e89dd0c702180a611c17a831fc71d803.html.receipt.json\",\"author_fetch_sha256\":\"3958ab6ec882df17d3df2c2c72df011e12fbdc7f3cfaf5cbc1b0a1fd0d80e914\",\"record_cell_key\":\"records.tax-records.authority\",\"search_record\":{\"path\":\"edition-inventory.json\",\"sha256\":\"eca4c90f192cf6ca00b5415c0c2c61e2536c7e4c6a2d6ea76eadbbeeafc500bf\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/captures/tax-current-body/EE/EE/efeb2bb39a7584e5a05235afeb647a92e89dd0c702180a611c17a831fc71d803.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "on riigi infosüsteemi kuuluv ning erinevaid rakendusi, alamregistreid ja süsteeme koondav andmekogu, mille eesmärgid on:", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/109072026041/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Tax and Customs Board.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"captures/tax-current-body/EE/EE/efeb2bb39a7584e5a05235afeb647a92e89dd0c702180a611c17a831fc71d803.html.receipt.json\",\"author_fetch_sha256\":\"3958ab6ec882df17d3df2c2c72df011e12fbdc7f3cfaf5cbc1b0a1fd0d80e914\",\"record_cell_key\":\"records.tax-records.collector\",\"search_record\":{\"path\":\"edition-inventory.json\",\"sha256\":\"eca4c90f192cf6ca00b5415c0c2c61e2536c7e4c6a2d6ea76eadbbeeafc500bf\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/captures/tax-current-body/EE/EE/efeb2bb39a7584e5a05235afeb647a92e89dd0c702180a611c17a831fc71d803.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Registri vastutav töötleja on Maksu- ja Tolliamet.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/109072026041/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A register used to assess taxes and fees, verify correct payment, and collect them.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"captures/tax-current-body/EE/EE/efeb2bb39a7584e5a05235afeb647a92e89dd0c702180a611c17a831fc71d803.html.receipt.json\",\"author_fetch_sha256\":\"3958ab6ec882df17d3df2c2c72df011e12fbdc7f3cfaf5cbc1b0a1fd0d80e914\",\"record_cell_key\":\"records.tax-records.record_type\",\"search_record\":{\"path\":\"edition-inventory.json\",\"sha256\":\"eca4c90f192cf6ca00b5415c0c2c61e2536c7e4c6a2d6ea76eadbbeeafc500bf\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/captures/tax-current-body/EE/EE/efeb2bb39a7584e5a05235afeb647a92e89dd0c702180a611c17a831fc71d803.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "arvestuse pidamine maksude ja tasude määramiseks, nende tasumise õigsuse kontrollimiseks ja nende sissenõudmiseks;", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/109072026041/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "For a person or institution's management-board members: given and family name, personal identification code or, if absent, date of birth, and residence.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"captures/tax-current-body/EE/EE/efeb2bb39a7584e5a05235afeb647a92e89dd0c702180a611c17a831fc71d803.html.receipt.json\",\"author_fetch_sha256\":\"3958ab6ec882df17d3df2c2c72df011e12fbdc7f3cfaf5cbc1b0a1fd0d80e914\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"search_record\":{\"path\":\"edition-inventory.json\",\"sha256\":\"eca4c90f192cf6ca00b5415c0c2c61e2536c7e4c6a2d6ea76eadbbeeafc500bf\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/captures/tax-current-body/EE/EE/efeb2bb39a7584e5a05235afeb647a92e89dd0c702180a611c17a831fc71d803.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "isiku või asutuse juhtorgani liikmete ees- ja perekonnanimi, isikukood (selle puudumisel sünnikuupäev, -kuu ja -aasta) ja elukoht.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/109072026041/blob-html", "table": "grain" }, "grain:m_travel_records#EE.EE|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "For a natural person living in Estonia, the Taxation Act uses the residence address entered in the Population Register, or an address the person notified to the tax authority, for postal delivery.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/record.json\",\"accepted_record_sha256\":\"bc3726e5021ae82af449c62776c079a7e311c2855a8a433790d866f6bd837638\",\"accepted_revision_sha\":\"23a8026cb8508d807033ecc6cf9c1c3d77f532c8b5faf76f859d3f065b809e3f\",\"author_fetch_path\":\"captures/tax-current-body/EE/EE/efeb2bb39a7584e5a05235afeb647a92e89dd0c702180a611c17a831fc71d803.html.receipt.json\",\"author_fetch_sha256\":\"3958ab6ec882df17d3df2c2c72df011e12fbdc7f3cfaf5cbc1b0a1fd0d80e914\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"search_record\":{\"path\":\"gap-search.json\",\"sha256\":\"23e01ce4e0dcef59e91d6f826b726b3f8c54d7c5ea09df1602550855ce0c5ddc\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.EE/captures/tax-current-body/EE/EE/efeb2bb39a7584e5a05235afeb647a92e89dd0c702180a611c17a831fc71d803.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Eestis elavale füüsilisele isikule toimetatakse dokument posti teel kätte rahvastikuregistrisse kantud elukoha aadressil või isiku poolt maksuhaldurile teatatud aadressil.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "EE", "row_key": "EE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/109072026041/blob-html", "table": "grain" }, "grain:m_travel_records#GB.GB|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A Secretary of State at the Home Office made the Immigration (Hotel Records) Order 1972 under Immigration Act 1971 section 4(4). Any constable, or any person authorised by the Secretary of State, may inspect the required hotel records.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/hotel-records-order.json\",\"author_fetch_sha256\":\"45b8b161b22b6dd0f4ec565d55c239fb3fbc113d545e186474e2c686b1bf53cd\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/hotel-records-order.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "In exercise of the powers conferred upon me by section 4(4) of the Immigration Act 1971", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.legislation.gov.uk/uksi/1972/1689/made/data.xml", "table": "grain" }, "grain:m_travel_records#GB.GB|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The keeper of the covered premises.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/hotel-records-order.json\",\"author_fetch_sha256\":\"45b8b161b22b6dd0f4ec565d55c239fb3fbc113d545e186474e2c686b1bf53cd\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/hotel-records-order.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The keeper of any premises to which this Order applies shall—", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.legislation.gov.uk/uksi/1972/1689/made/data.xml", "table": "grain" }, "grain:m_travel_records#GB.GB|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Written record of each covered guest's arrival date and the information supplied under article 4.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/hotel-records-order.json\",\"author_fetch_sha256\":\"45b8b161b22b6dd0f4ec565d55c239fb3fbc113d545e186474e2c686b1bf53cd\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/hotel-records-order.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "keep for a period of at least 12 months a record in writing of the date of arrival of every such person and of all information given to him by any such person in pursuance of the foregoing Article;", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.legislation.gov.uk/uksi/1972/1689/made/data.xml", "table": "grain" }, "grain:m_travel_records#GB.GB|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Every covered guest aged 16 or over provides full name and nationality. An alien also provides the number and place of issue of a passport, certificate of registration, or other identity-and-nationality document and, by departure, the next destination and its full address if known.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/hotel-records-order.json\",\"author_fetch_sha256\":\"45b8b161b22b6dd0f4ec565d55c239fb3fbc113d545e186474e2c686b1bf53cd\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/hotel-records-order.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "inform the keeper of the premises of the number and place of issue of his passport, certificate of registration or other document establishing his identity and nationality", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.legislation.gov.uk/uksi/1972/1689/made/data.xml", "table": "grain" }, "grain:m_travel_records#GB.GB|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Coverage is a stay at a hotel or other premises providing lodging or sleeping accommodation for reward, subject to the Order's exception.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/hotel-records-order.json\",\"author_fetch_sha256\":\"45b8b161b22b6dd0f4ec565d55c239fb3fbc113d545e186474e2c686b1bf53cd\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/hotel-records-order.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "where lodging or sleeping accommodation is provided for reward,", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.legislation.gov.uk/uksi/1972/1689/made/data.xml", "table": "grain" }, "grain:m_travel_records#GB.GB|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "An eligible person must register to vote when an electoral registration officer asks them to do so.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/electoral-register.json\",\"author_fetch_sha256\":\"a467a3bffbb6b3c6c8d1a4b22024069016c1cbe10eb461f19c3bf802ca8b4f4b\",\"record_cell_key\":\"records.resident-registration.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/electoral-register.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "You must register to vote if an electoral registration officer asks you to do so and you meet the conditions for registering.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gov.uk/electoral-register", "table": "grain" }, "grain:m_travel_records#GB.GB|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Electoral registration offices contact households to check register details through the annual canvass in Great Britain.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/electoral-register.json\",\"author_fetch_sha256\":\"a467a3bffbb6b3c6c8d1a4b22024069016c1cbe10eb461f19c3bf802ca8b4f4b\",\"record_cell_key\":\"records.resident-registration.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/electoral-register.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "contact households to check if the details on the electoral register are correct.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gov.uk/electoral-register", "table": "grain" }, "grain:m_travel_records#GB.GB|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Electoral register listing registered voters' names and addresses.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/electoral-register.json\",\"author_fetch_sha256\":\"a467a3bffbb6b3c6c8d1a4b22024069016c1cbe10eb461f19c3bf802ca8b4f4b\",\"record_cell_key\":\"records.resident-registration.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/electoral-register.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The electoral register (sometimes called the ‘electoral roll’) lists the names and addresses of everyone who’s registered to vote.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gov.uk/electoral-register", "table": "grain" }, "grain:m_travel_records#GB.GB|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Each electoral-register entry contains the registered person's name, the person's qualifying address subject to prescribed exceptions, and the person's electoral number.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/rework-rpa-s9.json\",\"author_fetch_sha256\":\"8e2c030ae12ba0226a8c6ea88637cf71ea71d99c349cceb192c4ed1a869001d1\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/rework-rpa-s9.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "(subject to any prescribed exceptions) the qualifying addresses of the persons registered in it; and", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.legislation.gov.uk/ukpga/1983/2/section/9", "table": "grain" }, "grain:m_travel_records#GB.GB|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The electoral-register source permits registration at two addresses, including home and term-time addresses for some students.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/electoral-register.json\",\"author_fetch_sha256\":\"a467a3bffbb6b3c6c8d1a4b22024069016c1cbe10eb461f19c3bf802ca8b4f4b\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/electoral-register.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "For example, if you’re a student with different home and term-time addresses, you may be able to register at both.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gov.uk/electoral-register", "table": "grain" }, "grain:m_travel_records#GB.GB|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "For section 12B's relevant preservation day, the Commissioners for HMRC may specify an earlier day in writing and may specify different days for different cases.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/rework-tma-s12b.json\",\"author_fetch_sha256\":\"ec2f3b01d0e9319b0c09ddc7972868f8493e89f71a6d1ef281da1a818d13d554\",\"record_cell_key\":\"records.tax-records.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/rework-tma-s12b.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The day referred to in subsection (1) above is— (a) in the case of a person carrying on a trade, profession or business alone or in partnership or a company, the fifth anniversary of the 31st January next following the year of assessment or (as the case may be) the sixth anniversary of the end of the period; (b) [ F9 otherwise ] , the first anniversary of the 31st January next following the year of assessment F10 ... [ F11 or (in either case) such earlier day as may be specified in writing by the Commissioners for Her Majesty's Revenue and Customs (and different days may be specified for different cases). ]", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/12B", "table": "grain" }, "grain:m_travel_records#GB.GB|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "HM Revenue and Customs maintains the Self Assessment record described by the internal manual.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/hmrc-address-records.json\",\"author_fetch_sha256\":\"1c8f55440013ad6ded5df548ef7adc21dbcd0b08a001a75529f30c417c7b4235\",\"record_cell_key\":\"records.tax-records.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/hmrc-address-records.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "There are four types of address that may appear on an SA record", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101270", "table": "grain" }, "grain:m_travel_records#GB.GB|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Self Assessment record with capacity, communication, base, and business address types.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/hmrc-address-records.json\",\"author_fetch_sha256\":\"1c8f55440013ad6ded5df548ef7adc21dbcd0b08a001a75529f30c417c7b4235\",\"record_cell_key\":\"records.tax-records.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/hmrc-address-records.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "There are four types of address that may appear on an SA record", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101270", "table": "grain" }, "grain:m_travel_records#GB.GB|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Base address and the associated UK tax-residency status recorded in Self Assessment administration.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/hmrc-address-records.json\",\"author_fetch_sha256\":\"1c8f55440013ad6ded5df548ef7adc21dbcd0b08a001a75529f30c417c7b4235\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/hmrc-address-records.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The customer's base address is used to determine their UK tax residency status: it is therefore essential that the base address matches the customer's residency status.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101270", "table": "grain" }, "grain:m_travel_records#GB.GB|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "HMRC's Self Assessment manual says the customer's base address is used to determine the recorded UK tax-residency status.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.GB/r3/GB.json\",\"accepted_record_sha256\":\"cf8c2df25e4991000422d53d1d147dbd2bf2136f312ac7b70d0746493f56ccc1\",\"accepted_revision_sha\":\"b41f2dfbb8dd7b55053241622c3e1056d9e8375be0bcef3428c83fdff8541942\",\"author_fetch_path\":\"w2_research_gov/author/GB/events/hmrc-address-records.json\",\"author_fetch_sha256\":\"1c8f55440013ad6ded5df548ef7adc21dbcd0b08a001a75529f30c417c7b4235\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/author/GB/events/hmrc-address-records.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The customer's base address is used to determine their UK tax residency status: it is therefore essential that the base address matches the customer's residency status.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "GB", "row_key": "GB|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101270", "table": "grain" }, "grain:m_travel_records#GE.GE|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Geostat's annual hotel survey is approved by Geostat decree; Official Statistics Law Article 24(2) authorises Geostat to require statistical, confidential, and personal data, with administrative-offence consequences for non-response.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/hotel_survey.json\",\"author_fetch_sha256\":\"a9f8d0b29f6017b2964ffd6bde5a29ad852349cddd834b8ff013ec7aa03b86f2\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/hotel_survey.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Questionnaire № 05.5.6.1 (annual)\n Survey of Hotels and hotel type enterprises\n Approved by the Decree № 4 of the National Statistics Office of Georgia,\n 19.02.2019.\nQuestionnaire is to be submitted by hotels and hotel type enterprises of all organizational-legal form, regardless type of economic activities, type of ownership and\nsize, no later than May 21 (in case of seasonal operation, no later than June 15) of the current year to the respective structural unit of the regional office of the\nNational Statistics Office of Georgia;\nAccording to the paragraph 2 of article 24 of “The Law of Georgia on Official Statistics” Geostat is authorized to request and receive from administrative bodies,\nphysical and legal persons all kinds of statistical data and other information, including confidential information and/or information containing personal data to\nperform its functions. Responsibility for not providing information is under the Code of Administrative Offences of Georgia, article 177 12.\nThe individual data is confidential and is protected by “The Law on Personal Data Protection\" and “The Law of Georgia on Official Statistics”. In addition, personal\ndata and/or individual data collected or received by the institution producing official statistics about a physical person or legal entity shall be kept confidential and\nshall be used only for statistical purposes.\nGray boxes are filled in by the National Statistics Office of Georgia.\nThe questionnaire will be completed based on the results of the previous year, according to the accrual method.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://geostat.ge/media/77660/Survey-of-hotels-and-hotel-type-enterprises.pdf", "table": "grain" }, "grain:m_travel_records#GE.GE|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Hotels and hotel-type enterprises submit the questionnaire to the relevant regional unit of the National Statistics Office of Georgia by the stated annual deadline.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/hotel_survey.json\",\"author_fetch_sha256\":\"a9f8d0b29f6017b2964ffd6bde5a29ad852349cddd834b8ff013ec7aa03b86f2\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/hotel_survey.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Questionnaire № 05.5.6.1 (annual)\n Survey of Hotels and hotel type enterprises\n Approved by the Decree № 4 of the National Statistics Office of Georgia,\n 19.02.2019.\nQuestionnaire is to be submitted by hotels and hotel type enterprises of all organizational-legal form, regardless type of economic activities, type of ownership and\nsize, no later than May 21 (in case of seasonal operation, no later than June 15) of the current year to the respective structural unit of the regional office of the\nNational Statistics Office of Georgia;\nAccording to the paragraph 2 of article 24 of “The Law of Georgia on Official Statistics” Geostat is authorized to request and receive from administrative bodies,\nphysical and legal persons all kinds of statistical data and other information, including confidential information and/or information containing personal data to\nperform its functions. Responsibility for not providing information is under the Code of Administrative Offences of Georgia, article 177 12.\nThe individual data is confidential and is protected by “The Law on Personal Data Protection\" and “The Law of Georgia on Official Statistics”. In addition, personal\ndata and/or individual data collected or received by the institution producing official statistics about a physical person or legal entity shall be kept confidential and\nshall be used only for statistical purposes.\nGray boxes are filled in by the National Statistics Office of Georgia.\nThe questionnaire will be completed based on the results of the previous year, according to the accrual method.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://geostat.ge/media/77660/Survey-of-hotels-and-hotel-type-enterprises.pdf", "table": "grain" }, "grain:m_travel_records#GE.GE|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The record is Questionnaire 05.5.6.1, an annual Survey of Hotels and Hotel Type Enterprises completed from the previous year's results on an accrual basis.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/hotel_survey.json\",\"author_fetch_sha256\":\"a9f8d0b29f6017b2964ffd6bde5a29ad852349cddd834b8ff013ec7aa03b86f2\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/hotel_survey.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Questionnaire № 05.5.6.1 (annual)\n Survey of Hotels and hotel type enterprises\n Approved by the Decree № 4 of the National Statistics Office of Georgia,\n 19.02.2019.\nQuestionnaire is to be submitted by hotels and hotel type enterprises of all organizational-legal form, regardless type of economic activities, type of ownership and\nsize, no later than May 21 (in case of seasonal operation, no later than June 15) of the current year to the respective structural unit of the regional office of the\nNational Statistics Office of Georgia;\nAccording to the paragraph 2 of article 24 of “The Law of Georgia on Official Statistics” Geostat is authorized to request and receive from administrative bodies,\nphysical and legal persons all kinds of statistical data and other information, including confidential information and/or information containing personal data to\nperform its functions. Responsibility for not providing information is under the Code of Administrative Offences of Georgia, article 177 12.\nThe individual data is confidential and is protected by “The Law on Personal Data Protection\" and “The Law of Georgia on Official Statistics”. In addition, personal\ndata and/or individual data collected or received by the institution producing official statistics about a physical person or legal entity shall be kept confidential and\nshall be used only for statistical purposes.\nGray boxes are filled in by the National Statistics Office of Georgia.\nThe questionnaire will be completed based on the results of the previous year, according to the accrual method.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://geostat.ge/media/77660/Survey-of-hotels-and-hotel-type-enterprises.pdf", "table": "grain" }, "grain:m_travel_records#GE.GE|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The survey identifies the enterprise by name, Statistical Registry Identification Number, taxpayer identification code, owner/director, legal address, and actual hotel address; it does not establish a named-guest or passport-number field.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/hotel_survey.json\",\"author_fetch_sha256\":\"a9f8d0b29f6017b2964ffd6bde5a29ad852349cddd834b8ff013ec7aa03b86f2\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/hotel_survey.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Full name of enterprise (organization)\n Statistical Registry Identification Number\n\n\n\n\n Taxpayer identification code\n\n\n\n\nOwner (Director)\n\n\n COLF Code\n (Name, Surname)\n\n\n\n\n (Signature)\n\n1. Identification Data\n I Legal Address\n (according to the registration (Municipality)\n Postal Code\n document)\n (City, borough, community) * Please emphasize one\n\n\n (Village)\n\n\n (Street and other address)\n\n CATU Code\n\n\n Actual Address1", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://geostat.ge/media/77660/Survey-of-hotels-and-hotel-type-enterprises.pdf", "table": "grain" }, "grain:m_travel_records#GE.GE|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "For survey classification, a resident is a person whose permanent location is in Georgia and a non-resident is a person whose permanent location is outside Georgia, with specified diplomatic/student/patient examples; guest counts are also distributed by country and travel purpose.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/hotel_survey.json\",\"author_fetch_sha256\":\"a9f8d0b29f6017b2964ffd6bde5a29ad852349cddd834b8ff013ec7aa03b86f2\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/hotel_survey.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Resident - a physical person whose permanent location is in Georgia.\n ➢ Non-resident - a physical person whose permanent location is outside the territory of Georgia, as well as\n representatives of foreign diplomatic and their family members, foreign students and patients.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://geostat.ge/media/77660/Survey-of-hotels-and-hotel-type-enterprises.pdf", "table": "grain" }, "grain:m_travel_records#GE.GE|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Public Service Development Agency administers residence registration as part of its statutory civil-registry and population-register functions.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/sda_data_protection.json\",\"author_fetch_sha256\":\"13566f3c6b2f1a1e5a08f55751d7bbd70d4b2b145701020e19b24485834ed6e3\",\"record_cell_key\":\"records.resident-registration.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/sda_data_protection.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Legal Entity of Public Law – Public Service Development Agency is responsible for keeping civil registry (subparagraph “c” of paragraph one of Article 4 of the Law of Georgia on Public Service Development Agency). Consequently, the Agency processes the personal data of individuals for registration of vital records, review of the issues of establishment, as well as acquisition, restoration and termination of Georgian citizenship, registration of individuals at their place of residence, issuing of citizenship and identity documents and provision of other services, maintaining of the population register, entry of comprehensive/valid information therein and its provision to public institutions.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://sda.gov.ge/en/guarantees-for-lawful-processing-and-protection-of-personal-data/", "table": "grain" }, "grain:m_travel_records#GE.GE|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Public Service Development Agency receives address-registration applications through its territorial offices; the evidence may be ownership, owner consent, or confirmation by two competent adults of three months' residence.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/registration_address.json\",\"author_fetch_sha256\":\"1770a36ea1276768626cc6e1a38ad51ee45ba5203f89c7a6ab5cd1323e16722f\",\"record_cell_key\":\"records.resident-registration.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/registration_address.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "A person shall submit one of the following documents for the registration at a residential address:\n\n - Document of ownership of the property– if a person is an owner;\n - Consent of the owner of the place of residence;\n - A written confirmation of two persons of full legal age and capacity asserting that a person to be registered has been residing at the specific address for the last three months, confirmation should be expressed before an authorized employee.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://sda.gov.ge/en/products/registration-address/", "table": "grain" }, "grain:m_travel_records#GE.GE|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Georgia maintains a residential-address registration for Georgian citizens and resident aliens, tied to civil-registry, identity-document, and population-register functions.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/registration_address.json\",\"author_fetch_sha256\":\"1770a36ea1276768626cc6e1a38ad51ee45ba5203f89c7a6ab5cd1323e16722f\",\"record_cell_key\":\"records.resident-registration.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/registration_address.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Under the Georgian legislation, all persons legally residing in Georgia have the right to choose the place of residence anywhere on the territory of Georgia.\nConsidering the state interests, it is mandatory for all Georgian citizens and aliens residing in Georgia (an alien holding residence permit in Georgia, as well as a stateless person having a status in Georgia) to be registered at a residential address.\nRegistration at the address is free of charge.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://sda.gov.ge/en/products/registration-address/", "table": "grain" }, "grain:m_travel_records#GE.GE|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Agency's civil/population systems process name, surname, personal number, birth data, sex, photo, signature, citizenship, contact address, document data, and in specified services biometric data.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/sda_data_protection.json\",\"author_fetch_sha256\":\"13566f3c6b2f1a1e5a08f55751d7bbd70d4b2b145701020e19b24485834ed6e3\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/sda_data_protection.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The Agency processes quite a wide range of personal data, including:\n\nIdentification data: given name, surname, personal number, place and date of birth, sex, photo, signature, citizenship; \n\nContact data: telephone number, address, email address;  \n\nDocument data: document number, issuing authority, place and date of issue, date of expiry of a certificate/permit;  \n\nBiometric data: photo, fingerprint, information on health condition in certain cases;  \n\nVarious types of information (data) are also processed in accordance with the services obtained by the data subject from the Agency.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://sda.gov.ge/en/guarantees-for-lawful-processing-and-protection-of-personal-data/", "table": "grain" }, "grain:m_travel_records#GE.GE|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Address registration follows place of residence and applies to Georgian citizens and aliens holding residence status; an alien with a residence permit must register within one month of entry or permit issuance. This is distinct from the Tax Code's 183-day residence test.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/registration_address.json\",\"author_fetch_sha256\":\"1770a36ea1276768626cc6e1a38ad51ee45ba5203f89c7a6ab5cd1323e16722f\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/registration_address.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "It is mandatory for a Georgian citizen and an alien residing in Georgia to register at the address in order to obtain an identity (residence) card.\n A Georgian citizen and an alien residing in Georgia shall be obliged to register according to their place of residence, and if they have several places of residence – at one of the places of residence.\n An alien holding residence permit shall be obliged to register at the address within 1 month from entry into Georgia and if they are residing on the territory of Georgia – from obtaining of the residence permit.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://sda.gov.ge/en/products/registration-address/", "table": "grain" }, "grain:m_travel_records#GE.GE|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Georgia's Tax Code requires taxpayers to file returns, computations, and accounting documents with a tax authority and to provide documents needed to compute and pay taxes.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/tax_code_current.json\",\"author_fetch_sha256\":\"1f74c935abc19a657561ee46ad90c688610a71a2a95838db5cd88b1f6ec2e8c5\",\"record_cell_key\":\"records.tax-records.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/tax_code_current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "მუხლი 43. გადასახადის გადამხდელის ვალდებულებები\n\n1. გადასახადის გადამხდელი ვალდებულია:\n\nა) შეასრულოს საგადასახადო ვალდებულებები საქართველოს საგადასახადო კანონმდებლობით დადგენილი წესითა და პირობებით;\n\nბ) აღრიცხვაზე დადგეს შესაბამის საგადასახადო ორგანოში ან დარეგისტრირდეს მეწარმეთა და არასამეწარმეო (არაკომერციული) იურიდიული პირების რეესტრსა და მოქალაქეთა პოლიტიკური გაერთიანებების (პარტიების) რეესტრში;\n\nგ) საგადასახადო ორგანოს საქართველოს კანონმდებლობით დადგენილი წესით წარუდგინოს საგადასახადო დეკლარაციები, გაანგარიშებები და სააღრიცხვო დოკუმენტები; \n\nდ) საგადასახადო შემოწმების ჩატარებისას ან ამ კოდექსით გათვალისწინებულ სხვა შემთხვევებში საგადასახადო ორგანოს და მის უფლებამოსილ პირს წარუდგინოს გადასახადების გამოსაანგარიშებლად და გადასახდელად საჭირო დოკუმენტები (ცნობები);\n\nე) შეასრულოს საგადასახადო ორგანოს და მისი უფლებამოსილი პირის კანონიერი მოთხოვნები საქართველოს საგადასახადო კანონმდებლობის გამოვლენილი დარღვევების აღმოფხვრასთან დაკავშირებით, აგრეთვე ხელი არ შეუშალოს ამ უფლებამოსილ პირს სამსახურებრივი უფლებამოსილების განხორციელებაში;\n\nვ) გადასახადით დაბეგვრის ობიექტის დადგენისათვის აუცილებელი დოკუმენტი შეინახოს 3 წლის განმავლობაში. ეს ვადა აითვლება იმ საგადასახადო პერიოდის კალენდარული წლის დასრულებიდან, რომლის საგადასახადო ვალდებულების დადგენისთვისაც იგი არის აუცილებელი;", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://matsne.gov.ge/ka/document/view/1043717?publication=246", "table": "grain" }, "grain:m_travel_records#GE.GE|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A person files a tax return with the tax authority in person, by registered mail, or electronically; forms and electronic-filing procedures are set by the Minister of Finance.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/tax_code_current.json\",\"author_fetch_sha256\":\"1f74c935abc19a657561ee46ad90c688610a71a2a95838db5cd88b1f6ec2e8c5\",\"record_cell_key\":\"records.tax-records.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/tax_code_current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "მუხლი 67. საგადასახადო დეკლარაცია\n\n1. საგადასახადო დეკლარაცია არის პირის ანგარიშგება ამ კოდექსით დადგენილი გადასახადის გამოანგარიშების შესახებ.\n\n2. საგადასახადო დეკლარაციაში ჯამური საგადასახადო ვალდებულების თანხის გაანგარიშება ხორციელდება სრულ ლარებში. ამ მიზნით 1 ლარამდე საგადასახადო ვალდებულება ნულდება.\n\n3. პირს უფლება აქვს, პირადად წარადგინოს საგადასახადო დეკლარაცია საგადასახადო ორგანოში, აგრეთვე გაგზავნოს იგი დაზღვეული საფოსტო გზავნილით ან ელექტრონული ფორმით.\n\n4. საქართველოს ფინანსთა მინისტრის მიერ განსაზღვრული შემთხვევების გარდა, თუ პირი არ წარადგენს საგადასახადო დეკლარაციას, ითვლება, რომ მან წარადგინა დეკლარაცია, რომლის საფუძველზე გადასახდელად დასარიცხი გადასახადის თანხა ნულის ტოლია. ამ საანგარიშო პერიოდზე შემდგომ წარდგენილი საგადასახადო დეკლარაცია დაგვიანებულად წარდგენილად ჩაითვლება.\n\n5. საგადასახადო დეკლარაციის ფორმებს, მისი შევსებისა და ელექტრონული დეკლარირების წესს განსაზღვრავს საქართველოს ფინანსთა მინისტრი.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://matsne.gov.ge/ka/document/view/1043717?publication=246", "table": "grain" }, "grain:m_travel_records#GE.GE|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A tax return is a person's statement used to assess tax liabilities, filed in person, by registered mail, or electronically under forms and procedures set by the Minister of Finance.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/tax_code_current.json\",\"author_fetch_sha256\":\"1f74c935abc19a657561ee46ad90c688610a71a2a95838db5cd88b1f6ec2e8c5\",\"record_cell_key\":\"records.tax-records.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/tax_code_current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "მუხლი 67. საგადასახადო დეკლარაცია\n\n1. საგადასახადო დეკლარაცია არის პირის ანგარიშგება ამ კოდექსით დადგენილი გადასახადის გამოანგარიშების შესახებ.\n\n2. საგადასახადო დეკლარაციაში ჯამური საგადასახადო ვალდებულების თანხის გაანგარიშება ხორციელდება სრულ ლარებში. ამ მიზნით 1 ლარამდე საგადასახადო ვალდებულება ნულდება.\n\n3. პირს უფლება აქვს, პირადად წარადგინოს საგადასახადო დეკლარაცია საგადასახადო ორგანოში, აგრეთვე გაგზავნოს იგი დაზღვეული საფოსტო გზავნილით ან ელექტრონული ფორმით.\n\n4. საქართველოს ფინანსთა მინისტრის მიერ განსაზღვრული შემთხვევების გარდა, თუ პირი არ წარადგენს საგადასახადო დეკლარაციას, ითვლება, რომ მან წარადგინა დეკლარაცია, რომლის საფუძველზე გადასახდელად დასარიცხი გადასახადის თანხა ნულის ტოლია. ამ საანგარიშო პერიოდზე შემდგომ წარდგენილი საგადასახადო დეკლარაცია დაგვიანებულად წარდგენილად ჩაითვლება.\n\n5. საგადასახადო დეკლარაციის ფორმებს, მისი შევსებისა და ელექტრონული დეკლარირების წესს განსაზღვრავს საქართველოს ფინანსთა მინისტრი.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://matsne.gov.ge/ka/document/view/1043717?publication=246", "table": "grain" }, "grain:m_travel_records#GE.GE|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A Georgian citizen uses the personal number on the ID card as the tax identification number; a non-citizen natural person receives a nine-digit identifier. The number is permanent, tax registration uses legal or declared residence/business address, and the TIN appears on returns and tax correspondence.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/tax_code_current.json\",\"author_fetch_sha256\":\"1f74c935abc19a657561ee46ad90c688610a71a2a95838db5cd88b1f6ec2e8c5\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/tax_code_current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "მუხლი 66. გადასახადის გადამხდელად აღრიცხვა\n\n1. საქართველოს მოქალაქე ფიზიკური პირი, პირადობის ნეიტრალური მოწმობის ან ნეიტრალური სამგზავრო დოკუმენტის მქონე პირი, აგრეთვე აფხაზეთის ავტონომიურ რესპუბლიკასა და ცხინვალის რეგიონში (ყოფილ სამხრეთ ოსეთის ავტონომიურ ოლქში) ლეგიტიმურად მცხოვრები პირები, რომლებიც საქართველოს კანონმდებლობით დადგენილი წესით არიან რეგისტრირებული და რომლებსაც მინიჭებული აქვთ პირადი ნომერი, გარდა იმ პირისა, რომლის შემოსავალიც იბეგრება წყაროსთან ან გათავისუფლებულია დაბეგვრისაგან, ვალდებული არიან ეკონომიკური საქმიანობის დაწყებამდე განცხადებით მიმართონ საგადასახადო ორგანოს მათთვის საიდენტიფიკაციო ნომრების მინიჭების მიზნით.\n\n2. გადასახადის გადამხდელთა საგადასახადო რეგისტრაციას (აღრიცხვას) ახორციელებენ საგადასახადო ორგანოები საქართველოს ფინანსთა მინისტრის მიერ დადგენილი წესით. ეს წესი არ ვრცელდება იმ პირებზე, რომელთა რეგისტრაციას საქართველოს კანონმდებლობის შესაბამისად ახორციელებს საქართველოს იუსტიციის სამინისტროს მმართველობის სფეროში მოქმედი საჯარო სამართლის იურიდიული პირი – საჯარო რეესტრის ეროვნული სააგენტო (შემდგომ – საჯარო რეესტრის ეროვნული სააგენტო). ამ პირებისათვის საიდენტიფიკაციო ნომრის მინიჭების წესი და პირობები განისაზღვრება საქართველოს იუსტიციის მინისტრის ბრძანებით.\n\n3. უცხოური საწარმოს ფილიალის, რომელიც ექვემდებარება მეწარმეთა და არასამეწარმეო (არაკომერციული) იურიდიული პირების რეესტრში რეგისტრაციას, საგადასახადო აღრიცხვაზე აყვანა და საიდენტიფიკაციო ნომრის მინიჭება ხორციელდება საჯარო რეესტრის ეროვნული სააგენტოს მიერ ამ ფილიალის რეგისტრაციასთან ერთად. ამასთანავე, თუ აღნიშნული უცხოური საწარმო იმყოფებოდა საგადასახადო აღრიცხვაზე ფილიალის რეგისტრაციამდე და საგადასახადო ორგანოს მიერ მინიჭებული ჰქონდა საიდენტიფიკაციო ნომერი ან თუ ორი და ორზე მეტი ფილიალი დარეგისტრირდა, პირველად მინიჭებული საიდენტიფიკაციო ნომერი უცვლელი რჩება. \n\n4. საქართველოს მოქალაქე ფიზიკური პირი, პირადობის ნეიტრალური მოწმობის ან ნეიტრალური სამგზავრო დოკუმენტის მქონე პირი, აგრეთვე აფხაზეთის ავტონომიურ რესპუბლიკასა და ცხინვალის რეგიონში (ყოფილ სამხრეთ ოსეთის ავტონომიურ ოლქში) ლეგიტიმურად მცხოვრები პირები, რომლებიც საქართველოს კანონმდებლობით დადგენილი წესით არიან რეგისტრირებული და რომლებსაც მინიჭებული აქვთ პირადი ნომერი (გარდა მეწარმე ფიზიკური პირისა), უფლებამოსილი არიან საქართველოში გადასახადის გადახდის ან/და დეკლარირების ვალდებულების დადგომისას, საგადასახადო ორგანოში საგადასახადო აღრიცხვის პროცედურების გავლის გარეშეც, მოქალაქის პირადობის მოწმობაში, პირადობის ნეიტრალურ მოწმობაში ან ნეიტრალურ სამგზავრო დოკუმენტში აღნიშნული პირადი ნომერი, აგრეთვე რეგისტრაციის დროს მინიჭებული ნომერი (საიდენტიფიკაციო ნომერი) მიუთითონ წარმოშობილი საგადასახადო, მათ შორის, საბაჟო, ვალდებულებების დეკლარირებისას და გადასახადის საბანკო დაწესებულებაში გადახდისას. საქართველოს მოქალაქე ფიზიკური პირის, პირადობის ნეიტრალური მოწმობის ან ნეიტრალური სამგზავრო დოკუმენტის მქონე პირის, აგრეთვე აფხაზეთის ავტონომიურ რესპუბლიკასა და ცხინვალის რეგიონში (ყოფილ სამხრეთ ოსეთის ავტონომიურ ოლქში) ლეგიტიმურად მცხოვრები პირების, რომლებიც საქართველოს კანონმდებლობით დადგენილი წესით არიან რეგისტრირებული და რომლებსაც მინიჭებული აქვთ პირადი ნომერი, საგადასახადო აღრიცხვა ხორციელდება მათი საგადასახადო დეკლარაციების, საბაჟო დეკლარაციების/რეექსპორტის დეკლარაციების ან/და საბანკო დაწესებულებაში წარდგენილი, გადასახადის გადახდის დამადასტურებელი საგადახდო დავალებების მონაცემების საფუძველზე.\n\n5. საქართველოს მოქალაქე ფიზიკურ პირს (მათ შორის, მეწარმე ფიზიკურ პირს) საიდენტიფიკაციო ნომრად მიენიჭება ამავე პირის მოქალაქის პირადობის მოწმობაში აღნიშნული პირადი ნომერი, პირადობის ნეიტრალური მოწმობის ან ნეიტრალური სამგზავრო დოკუმენტის მქონე პირს – ამავე მოწმობაში/დოკუმენტში აღნიშნული პირადი ნომერი, ხოლო აფხაზეთის ავტონომიურ რესპუბლიკაში ან ცხინვალის რეგიონში (ყოფილ სამხრეთ ოსეთის ავტონომიურ ოლქში) ლეგიტიმურად მცხოვრებ პირს − რეგისტრაციის დროს მინიჭებული პირადი ნომერი.\n\n6. საქართველოს მოქალაქეობის არმქონე ფიზიკური პირის საიდენტიფიკაციო ნომერია საქართველოს კანონმდებლობით განსაზღვრული ორგანოს მიერ მინიჭებული 9-ნიშნა საიდენტიფიკაციო ნომერი.\n\n7. საიდენტიფიკაციო ნომერი მუდმივია და მისი შეცვლა ან განმეორება აკრძალულია, თუ საქართველოს კანონმდებლობით სხვა რამ არ არის გათვალისწინებული.\n\n8. საწარმოს/ორგანიზაციის, მეწარმე სუბიექტისა და არასამეწარმეო (არაკომერციული) იურიდიული პირის საგადასახადო რეგისტრაცია (აღრიცხვა) ხორციელდება იურიდიული მისამართის (ადგილსამყოფლის) მიხედვით, ხოლო ფიზიკური პირისა – მის მიერ განცხადებული საცხოვრებელი/საქმიანობის ადგილის მიხედვით.\n\n9. გადასახადის გადამხდელი ვალდებულია გადასახადის გადამხდელის საიდენტიფიკაციო ნომერი მიუთითოს საგადასახადო დეკლარაციაში, საგადასახადო ორგანოსთან მიმოწერისას და საქართველოს საგადასახადო კანონმდებლობით დადგენილ სხვა დოკუმენტებში.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://matsne.gov.ge/ka/document/view/1043717?publication=246", "table": "grain" }, "grain:m_travel_records#GE.GE|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Tax residence is sourced to Tax Code Article 34: a natural person is resident for the current tax year after 183 or more days of actual presence in a continuous 12-month period ending in that year, subject to the Code's stated inclusions and exceptions.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/units/GE.json\",\"accepted_record_sha256\":\"18c49155530d26f464b667439945315855d6a6360bc5c7daed7a3e24c3f3f3b4\",\"accepted_revision_sha\":\"50d1aa0890024f3f7b1a5da6b5fb4294e84b9e073b18e87089fcbb569ab9a212\",\"author_fetch_path\":\"w2_research_gov/GE/events/tax_code_current.json\",\"author_fetch_sha256\":\"1f74c935abc19a657561ee46ad90c688610a71a2a95838db5cd88b1f6ec2e8c5\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/GE/events/tax_code_current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "მუხლი 34. საქართველოს რეზიდენტი და არარეზიდენტი ფიზიკური პირები\n\n1. ფიზიკურ პირებად ითვლებიან:\n\nა) საქართველოს მოქალაქეები;\n\nბ) უცხო ქვეყნის მოქალაქეები;\n\nგ) მოქალაქეობის არმქონე პირები.\n\n2. საქართველოს რეზიდენტად, მთელი მიმდინარე საგადასახადო წლის განმავლობაში, ითვლება ფიზიკური პირი, რომელიც ფაქტობრივად იმყოფება საქართველოს ტერიტორიაზე 183 დღე ან მეტ ხანს ნებისმიერი უწყვეტი 12 კალენდარული თვის პერიოდში, რომელიც მთავრდება ამ საგადასახადო წელს, ან ფიზიკური პირი, რომელიც ამ საგადასახადო წლის განმავლობაში იმყოფებოდა უცხო ქვეყანაში საქართველოს სახელმწიფო სამსახურში.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "GE", "row_key": "GE|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://matsne.gov.ge/ka/document/view/1043717?publication=246", "table": "grain" }, "grain:m_travel_records#PY.PY|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Not applicable: the cited provision repeals Migration Law No. 978/1996 in Paraguay.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"w2_research_gov/PY/events/bacn-migration-law-6984-lodging.json\",\"author_fetch_sha256\":\"65ad11fc7ecdf9969d81e04176e34eac7a733eeb0d682714756b6f299bd31821\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/PY/events/bacn-migration-law-6984-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Derógase la Ley No 978/1996'DE MIGRACIONES'.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bacn.gov.py/archivos/10973/LEY%2B6984.pdf", "table": "grain" }, "grain:m_travel_records#PY.PY|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Not applicable: the cited provision repeals Migration Law No. 978/1996 in Paraguay.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"w2_research_gov/PY/events/bacn-migration-law-6984-lodging.json\",\"author_fetch_sha256\":\"65ad11fc7ecdf9969d81e04176e34eac7a733eeb0d682714756b6f299bd31821\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/PY/events/bacn-migration-law-6984-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Derógase la Ley No 978/1996'DE MIGRACIONES'.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bacn.gov.py/archivos/10973/LEY%2B6984.pdf", "table": "grain" }, "grain:m_travel_records#PY.PY|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Not applicable: the cited provision repeals Migration Law No. 978/1996 in Paraguay.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"w2_research_gov/PY/events/bacn-migration-law-6984-lodging.json\",\"author_fetch_sha256\":\"65ad11fc7ecdf9969d81e04176e34eac7a733eeb0d682714756b6f299bd31821\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/PY/events/bacn-migration-law-6984-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Derógase la Ley No 978/1996'DE MIGRACIONES'.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bacn.gov.py/archivos/10973/LEY%2B6984.pdf", "table": "grain" }, "grain:m_travel_records#PY.PY|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Not applicable: the cited provision repeals Migration Law No. 978/1996 in Paraguay.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"w2_research_gov/PY/events/bacn-migration-law-6984-lodging.json\",\"author_fetch_sha256\":\"65ad11fc7ecdf9969d81e04176e34eac7a733eeb0d682714756b6f299bd31821\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/PY/events/bacn-migration-law-6984-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Derógase la Ley No 978/1996'DE MIGRACIONES'.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bacn.gov.py/archivos/10973/LEY%2B6984.pdf", "table": "grain" }, "grain:m_travel_records#PY.PY|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The lodging-place provision is an inspection power. Residence applications separately require a sworn declaration of the applicant's temporary or fixed domicile, so lodging inspection is not the ordinary residence-record source.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"w2_research_gov/PY/events/bacn-migration-law-6984-lodging.json\",\"author_fetch_sha256\":\"65ad11fc7ecdf9969d81e04176e34eac7a733eeb0d682714756b6f299bd31821\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/PY/events/bacn-migration-law-6984-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "del domicilio temporal fijado en el territorio", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bacn.gov.py/archivos/10973/LEY%2B6984.pdf", "table": "grain" }, "grain:m_travel_records#PY.PY|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Law 7280 assigns the National Police responsibility to maintain and organize the nationwide personal-identification service and the archives and registers of antecedents and domicile.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"w2_research_gov/PY/events/bacn-police-law-7280-resident.json\",\"author_fetch_sha256\":\"6989d92fa6b1af392a2382649d3fe88bdbbb43d4343e08b7cce40d32017c3ba4\",\"record_cell_key\":\"records.resident-registration.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/PY/events/bacn-police-law-7280-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Mantener y organizar en todo el territorio nacional el servicio de identificación", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bacn.gov.py/archivos/12364/LEY7280.pdf", "table": "grain" }, "grain:m_travel_records#PY.PY|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The National Police holds the statutory function, and the Scientific and Technical Directorate includes the Department of Identifications and the Department of Foreigners' Registers.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"w2_research_gov/PY/events/bacn-police-law-7280-resident.json\",\"author_fetch_sha256\":\"6989d92fa6b1af392a2382649d3fe88bdbbb43d4343e08b7cce40d32017c3ba4\",\"record_cell_key\":\"records.resident-registration.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/PY/events/bacn-police-law-7280-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Departamento de Identificaciones.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bacn.gov.py/archivos/12364/LEY7280.pdf", "table": "grain" }, "grain:m_travel_records#PY.PY|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The record set comprises personal identification, an archive and register of antecedents, and a register of persons' domicile.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"w2_research_gov/PY/events/bacn-police-law-7280-resident.json\",\"author_fetch_sha256\":\"6989d92fa6b1af392a2382649d3fe88bdbbb43d4343e08b7cce40d32017c3ba4\",\"record_cell_key\":\"records.resident-registration.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/PY/events/bacn-police-law-7280-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "archivo y registro de antecedentes y del domicilio de las personas.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bacn.gov.py/archivos/12364/LEY7280.pdf", "table": "grain" }, "grain:m_travel_records#PY.PY|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Express categories include identity cards, passports, antecedent certificates, life-and-residence certificates, personal identification, antecedents, and domicile.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"w2_research_gov/PY/events/bacn-police-law-7280-resident.json\",\"author_fetch_sha256\":\"6989d92fa6b1af392a2382649d3fe88bdbbb43d4343e08b7cce40d32017c3ba4\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/PY/events/bacn-police-law-7280-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Expedir Cédulas de Identidad, Pasaportes, Certificado de Antecedentes,", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bacn.gov.py/archivos/12364/LEY7280.pdf", "table": "grain" }, "grain:m_travel_records#PY.PY|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The police function expressly includes the register of persons' domicile and issuance of the Life and Residence Certificate.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"w2_research_gov/PY/events/bacn-police-law-7280-resident.json\",\"author_fetch_sha256\":\"6989d92fa6b1af392a2382649d3fe88bdbbb43d4343e08b7cce40d32017c3ba4\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/PY/events/bacn-police-law-7280-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Certificado de Vida y Residencia", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bacn.gov.py/archivos/12364/LEY7280.pdf", "table": "grain" }, "grain:m_travel_records#PY.PY|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Resolution General N° 90/2021 of the Subsecretaría de Estado de Tributación (SET) implements the electronic register of sales and purchase receipts and of income and expenses in the Marangatu system.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"captures/dnit-rg90/PY/f4ea5469423e7aea11fd7103429a26172f0a943ab4e4c08d9868dfc4d0bda1e0.html.receipt.json\",\"author_fetch_sha256\":\"1e63d50bafe0c851b2436f5413aa7e21432829bdc18c23f94500904e08e313d9\",\"record_cell_key\":\"records.tax-records.authority\",\"search_record\":{\"path\":\"search-tax-records.json\",\"sha256\":\"c9bb873fb410447f091d7e606eb60bd00d51e9b937466bd6f07a028613135a8e\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/captures/dnit-rg90/PY/f4ea5469423e7aea11fd7103429a26172f0a943ab4e4c08d9868dfc4d0bda1e0.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Implementar el registro electrónico de los comprobantes en el Sistema «Marangatu»", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-90-21", "table": "grain" }, "grain:m_travel_records#PY.PY|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The taxpayer records and confirms the receipts in Marangatu; the tax administration stores the confirmed information in that system.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"captures/dnit-rg90/PY/f4ea5469423e7aea11fd7103429a26172f0a943ab4e4c08d9868dfc4d0bda1e0.html.receipt.json\",\"author_fetch_sha256\":\"1e63d50bafe0c851b2436f5413aa7e21432829bdc18c23f94500904e08e313d9\",\"record_cell_key\":\"records.tax-records.collector\",\"search_record\":{\"path\":\"search-tax-records.json\",\"sha256\":\"c9bb873fb410447f091d7e606eb60bd00d51e9b937466bd6f07a028613135a8e\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/captures/dnit-rg90/PY/f4ea5469423e7aea11fd7103429a26172f0a943ab4e4c08d9868dfc4d0bda1e0.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "La SET almacenará en la base de datos del Sistema «Marangatu» la información registrada y confirmada de los comprobantes", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-90-21", "table": "grain" }, "grain:m_travel_records#PY.PY|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The register comprises individualized purchase and sales receipts and the books of purchases, sales, income, and expenses that those receipts form.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"captures/dnit-rg90/PY/f4ea5469423e7aea11fd7103429a26172f0a943ab4e4c08d9868dfc4d0bda1e0.html.receipt.json\",\"author_fetch_sha256\":\"1e63d50bafe0c851b2436f5413aa7e21432829bdc18c23f94500904e08e313d9\",\"record_cell_key\":\"records.tax-records.record_type\",\"search_record\":{\"path\":\"search-tax-records.json\",\"sha256\":\"c9bb873fb410447f091d7e606eb60bd00d51e9b937466bd6f07a028613135a8e\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/captures/dnit-rg90/PY/f4ea5469423e7aea11fd7103429a26172f0a943ab4e4c08d9868dfc4d0bda1e0.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "los libros de compras y ventas de los contribuyentes del IVA, así como los libros de ingresos y egresos", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-90-21", "table": "grain" }, "grain:m_travel_records#PY.PY|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The resolution expressly identifies the RUC of the reporting and reported parties and the authorized document's timbrado data as validation fields.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"captures/dnit-rg90/PY/f4ea5469423e7aea11fd7103429a26172f0a943ab4e4c08d9868dfc4d0bda1e0.html.receipt.json\",\"author_fetch_sha256\":\"1e63d50bafe0c851b2436f5413aa7e21432829bdc18c23f94500904e08e313d9\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"search_record\":{\"path\":\"search-tax-records.json\",\"sha256\":\"c9bb873fb410447f091d7e606eb60bd00d51e9b937466bd6f07a028613135a8e\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/captures/dnit-rg90/PY/f4ea5469423e7aea11fd7103429a26172f0a943ab4e4c08d9868dfc4d0bda1e0.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "los datos relativos al RUC del informante e informado y a la información del timbrado de los documentos autorizados", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-90-21", "table": "grain" }, "grain:m_travel_records#PY.PY|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Not applicable: the cited text concerns purchase and sales receipts and income and expense records supporting taxpayer operations.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/record.json\",\"accepted_record_sha256\":\"d43f15d6a686a665c5d1fc886941b439ab1f7c1083af6662eca7fe0398fa4f91\",\"accepted_revision_sha\":\"5f50fc2acc59cd8a8ef2a1f05697fad31617b739f770c21238605d15cc4b6a59\",\"author_fetch_path\":\"captures/dnit-rg90/PY/f4ea5469423e7aea11fd7103429a26172f0a943ab4e4c08d9868dfc4d0bda1e0.html.receipt.json\",\"author_fetch_sha256\":\"1e63d50bafe0c851b2436f5413aa7e21432829bdc18c23f94500904e08e313d9\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"search_record\":{\"path\":\"search-tax-records.json\",\"sha256\":\"c9bb873fb410447f091d7e606eb60bd00d51e9b937466bd6f07a028613135a8e\"},\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.3.PY/captures/dnit-rg90/PY/f4ea5469423e7aea11fd7103429a26172f0a943ab4e4c08d9868dfc4d0bda1e0.html.receipt.json\",\"source_kind\":\"capture_receipt\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "comprobante de compras y ventas, así como de ingresos y egresos que sustentan las operaciones de los contribuyentes", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "PY", "row_key": "PY|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-90-21", "table": "grain" }, "grain:m_travel_records#TH.TH|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Royal Thai Police regulation, issued under Immigration Act section 38(3), governs the house-master, owner, possessor, or hotel manager's TM.30 notification and requires notification within 24 hours after the alien arrives at the residence.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/lodging.json\",\"author_fetch_sha256\":\"2316ada80b031a74a5ac33683ca1178b9e585574404d86a5356ced372f063404\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "NOTIFICATION FORM FOR HOUSE-MASTER, OWNER OR POSSESSOR OF RESIDENCE\n OR HOTEL MANAGER WHERE ALIEN HAS STAYED\n เขียนที่………..………………………………………\n Written at\n วันที่..................เดือน.......................................พ.ศ. .......................\n Date Month Year\nเรียน พนักงานเจ้าหน้าที่ตรวจคนเข้าเมือง\nTo The Immigration Officer\n ข้าพเจ้า..........................................................................................................................................อายุ.......................................ปี\n I, Age Years\nสัญชาติ..........................................อยู่บ้านเลขที่......................................................ตรอก/ซอย....................................................................\nNationality Present Address . Lane\nถนน...........................................................ตาบล/แขวง.............................................อาเภอ/เขต.................................................................\nRoad Tambol/Khwaeng (Subdistrict) Amphoe/Khet (District)\nจังหวัด....................................................................................ขอแจ้งการพักอาศัยของบุคคลต่างด้าวที่เดินทางเข้ามาในราชอาณาจักรไทย\nChangwat (Province) wish to notify the address where alien receiving permission\nเป็นการชั่วคราว ซึ่งเข้าพักอยู่ที่........................................................................ซอย......................................................................................\nTo stay temporarily in the kingdom has stayed as follows Lane\nถนน...........................................ตาบล/แขวง........................................อาเภอ/เขต......................................................................................\nRoad Tambol/Khwaeng (Subdistrict) Amphoe/Khet (District)\nจังหวัด.........................................เมื่อวันที่................................เดือน....................................................พ.ศ.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://phrae.immigration.go.th/wp-content/uploads/2024/06/1.11.-%E0%B8%A3%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%9A-%E0%B8%A1.38.pdf", "table": "grain" }, "grain:m_travel_records#TH.TH|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The notifier submits to Immigration Division 1 in Bangkok or the authorized provincial Immigration office; an immigration officer signs the receipt.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/lodging.json\",\"author_fetch_sha256\":\"2316ada80b031a74a5ac33683ca1178b9e585574404d86a5356ced372f063404\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "NOTIFICATION FORM FOR HOUSE-MASTER, OWNER OR POSSESSOR OF RESIDENCE\n OR HOTEL MANAGER WHERE ALIEN HAS STAYED\n เขียนที่………..………………………………………\n Written at\n วันที่..................เดือน.......................................พ.ศ. .......................\n Date Month Year\nเรียน พนักงานเจ้าหน้าที่ตรวจคนเข้าเมือง\nTo The Immigration Officer\n ข้าพเจ้า..........................................................................................................................................อายุ.......................................ปี\n I, Age Years\nสัญชาติ..........................................อยู่บ้านเลขที่......................................................ตรอก/ซอย....................................................................\nNationality Present Address . Lane\nถนน...........................................................ตาบล/แขวง.............................................อาเภอ/เขต.................................................................\nRoad Tambol/Khwaeng (Subdistrict) Amphoe/Khet (District)\nจังหวัด....................................................................................ขอแจ้งการพักอาศัยของบุคคลต่างด้าวที่เดินทางเข้ามาในราชอาณาจักรไทย\nChangwat (Province) wish to notify the address where alien receiving permission\nเป็นการชั่วคราว ซึ่งเข้าพักอยู่ที่........................................................................ซอย......................................................................................\nTo stay temporarily in the kingdom has stayed as follows Lane\nถนน...........................................ตาบล/แขวง........................................อาเภอ/เขต......................................................................................\nRoad Tambol/Khwaeng (Subdistrict) Amphoe/Khet (District)\nจังหวัด.........................................เมื่อวันที่................................เดือน....................................................พ.ศ.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://phrae.immigration.go.th/wp-content/uploads/2024/06/1.11.-%E0%B8%A3%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%9A-%E0%B8%A1.38.pdf", "table": "grain" }, "grain:m_travel_records#TH.TH|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The TM.30 record is a notification of an alien's temporary address, with an attached name list and a receipt of notification.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/lodging.json\",\"author_fetch_sha256\":\"2316ada80b031a74a5ac33683ca1178b9e585574404d86a5356ced372f063404\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "NOTIFICATION FORM FOR HOUSE-MASTER, OWNER OR POSSESSOR OF RESIDENCE\n OR HOTEL MANAGER WHERE ALIEN HAS STAYED\n เขียนที่………..………………………………………\n Written at\n วันที่..................เดือน.......................................พ.ศ. .......................\n Date Month Year\nเรียน พนักงานเจ้าหน้าที่ตรวจคนเข้าเมือง\nTo The Immigration Officer\n ข้าพเจ้า..........................................................................................................................................อายุ.......................................ปี\n I, Age Years\nสัญชาติ..........................................อยู่บ้านเลขที่......................................................ตรอก/ซอย....................................................................\nNationality Present Address . Lane\nถนน...........................................................ตาบล/แขวง.............................................อาเภอ/เขต.................................................................\nRoad Tambol/Khwaeng (Subdistrict) Amphoe/Khet (District)\nจังหวัด....................................................................................ขอแจ้งการพักอาศัยของบุคคลต่างด้าวที่เดินทางเข้ามาในราชอาณาจักรไทย\nChangwat (Province) wish to notify the address where alien receiving permission\nเป็นการชั่วคราว ซึ่งเข้าพักอยู่ที่........................................................................ซอย......................................................................................\nTo stay temporarily in the kingdom has stayed as follows Lane\nถนน...........................................ตาบล/แขวง........................................อาเภอ/เขต......................................................................................\nRoad Tambol/Khwaeng (Subdistrict) Amphoe/Khet (District)\nจังหวัด.........................................เมื่อวันที่................................เดือน....................................................พ.ศ.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://phrae.immigration.go.th/wp-content/uploads/2024/06/1.11.-%E0%B8%A3%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%9A-%E0%B8%A1.38.pdf", "table": "grain" }, "grain:m_travel_records#TH.TH|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The attached resident list records name and surname, nationality, passport number, visa type, date of arrival, permitted-stay expiry, point of entry, arrival-card number, period of stay, and relationship.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/lodging.json\",\"author_fetch_sha256\":\"2316ada80b031a74a5ac33683ca1178b9e585574404d86a5356ced372f063404\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "NAME OF ALIENS IN RESIDENCE\n (IN BLOCK LETTERS)\n\n หนังสือเดินทำง พักอำศัย\n เลขที่ วันเดินทำงเข้ำ ครบกำหนดอนุญำต บัตรขำเข้ำเลขที่\nลำดับ ชื่อคนต่ำงด้ำว สัญชำติ ประเภทวีซ่ำ ช่องทำงเข้ำ ระหว่ำง วันที่..... ควำมเกี่ยวพัน\n Passport Date of Expiry Date of Arrival Card\n NO. Name and Surname Nationality Type of Visa Point of Entry Period of stay Relationship\n Number Arrival Stay T.M.No.\n From…..to…..\n\n\n\n\n ลงชื่อ...............................................................................................ผู้แจ้ง\n Signature", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://phrae.immigration.go.th/wp-content/uploads/2024/06/1.11.-%E0%B8%A3%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%9A-%E0%B8%A1.38.pdf", "table": "grain" }, "grain:m_travel_records#TH.TH|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The consumed Revenue Department reference defines a tax resident as a person residing in Thailand for periods aggregating more than 180 days in a tax year.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/tax_pit.json\",\"author_fetch_sha256\":\"8ee191544a57f4ea0ed576b6f114f1f7924e3f2ebd99924f0a5bd94786abf0c8\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/tax_pit.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Taxpayers are classified into “resident” and “non-resident”. “Resident”\nmeans any person residing in Thailand for a period or periods\naggregating more than 180 days in any tax (calendar) year. A resident of\nThailand is liable to pay tax on income from sources in Thailand as well\nas on the portion of income from foreign sources that is brought into\nThailand. A non-resident is, however, subject to tax only on income from\nsources in Thailand.\n\n \n\n2.TAX BASE\n\n2.1 Assessable Income\n\nIncome chargeable to the PIT is called “assessable income”. The term\ncovers income both in cash and in kind. Therefore, any benefits provided\nby an employer or other persons, such as a rent-free house or the amount\nof tax paid by the employer on behalf of the employee, is also treated\nas assessable income of the employee for the purpose of PIT. Assessable\nincome is divided into 8 categories as follows :\n\n1. income from personal services rendered to employers;\n2. income by virtue of jobs, positions or services rendered;\n3. income from goodwill, copyright, fra", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.rd.go.th/english/6045.html", "table": "grain" }, "grain:m_travel_records#TH.TH|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Civil Registration Act compilation directs district or local registrars to maintain house registrations for specified non-Thai residents and directs the Central Registration Director to maintain civil-history registers for other designated non-Thai persons.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/resident.json\",\"author_fetch_sha256\":\"b7e0e41f058d38eac49d6736aed78f64790ed75a66376455e74de3f730550117\",\"record_cell_key\":\"records.resident-registration.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "มาตรา๓๘๓๖ ให้นายทะเบียนอำเภอหรือนายทะเบียนท้องถิ่นจัดทำทะเบียนบ้าน\nสำหรับคนซึ่งไม่มีสัญชาติไทยที่ได้รับอนุญาตให้อาศัยอยู่ในราชอาณาจักรเป็นการชั่วคราว และคนซึ่ง\nไม่มีสัญชาติไทยที่ได้รับการผ่อนผันให้อาศัยอยู่ในราชอาณาจักรเป็นกรณีพิเศษเฉพาะรายตาม\nกฎหมายว่าด้วยคนเข้าเมืองตามที่รัฐมนตรีประกาศกำหนด และบุตรของบุคคลตังกล่าวที่เกิดใน\nราชอาณาจักร ในกรณีผู้มีรายการในทะเบียนบ้านพ้นจากการได้รับอนุญาตหรือผ่อนผันให้อาศัยอยู่ใน\nราชอาณาจักร ให้นายทะเบียนจำหน่ายรายการทะเบียนของผู้นั้นโดยเร็ว\nให้ผู้อำนวยการทะเบียนกลางจัดให้มีทะเบียนประวัติสำหรับคนซึ่งไม่มีสัญชาติไทย\nอื่นนอกจากที่บัญญัติไว้ตามวรรคหนึ่งตามที่รัฐมนตรีประกาศกำหนด\nรายการและการบันทึกรายการตามวรรคหนึ่งและวรรคสอง ให้เป็นไปตามระเบียบที่\nผู้อำนวยการทะเบียนกลางกำหนด\nมาตรา๓๔/๑๑ ให้คนซึ่งไม่มีสัญชาติไทยและมีหน้าที่ต้องเพิ่มชื่อในทะเบียนบ้าน\nหรือจัดทำทะเบียนประวัติตามที่กำหนดในกฎกระทรวงไปแจ้งต่อนายทะเบียนอำเภอหรือ\nนายทะเบียนท้องถิ่นภายในเวลาที่กำหนดในกฎกระทรวงเพื่อให้เพิ่มชื่อในทะเบียนบ้านหรือจัดทำ\nทะเบียนประวัติ และเมื่อนายทะเบียนอำเภอหรือนายทะเบียนท้องถิ่นได้เพิ่มชื่อในทะเบียนบ้านหรือ\nจัดทำทะเบียนประวัติให้บุคคลนั้นแล้ว ให้ออกบัตรประจำตัวให้ เว้นแต่ผู้นั้นอายุยังไม่ครบห้าปีให้ออกเอกสาร\nแสดงตนให้ไปพลางก่อน ทั้งนี้ ตามระเบียบที่ผู้อำนวยการทะเบียนกลางกำหนด\nมาตรา๓๘/๒ ให้บิดา มารดา ผู้ปกครอง หรือบุคคลที่รับอุปการะดูแลเด็กที่มี\nเอกสารแสดงตนตามมาตรา ๑๔/๒ และมาตรา๓๘/๑ ยื่นคำขอมีบัตรประจำตัวแทนเด็กภายในหก\nสิบวันนับแต่วันที่เด็กมีอายุครบห้าปี\nมาตรา๓๘/๓° บัตรประจำตัวตามมาตรา๑๙/๒ มาตรา๓๔/๓ และมาตรา๓๘/๒ มีอายุ\nสิบปี และให้ผู้ถือบัตรมีหน้าที่ยื่นคำขอต่ออายุบัตรประจำตัวภายในหกสิบวันนับแต่วันที่บัตร\nหมดอายุ เว้นแต่ผู้นั้นจะมีอายุครบเจ็ดสิบปี ในกรณีเช่นนั้นให้บัตรประจำตัวที่มีอยู่มีอายุตลอตชีวิต แต่ไม่\nเป็นการห้ามที่บุคคลนั้นจะขอมีบัตรใหม่ตามวรรคสอง\nในกรณีที่บัตรประจำตัวสูญหาย ถูกทำลาย หรือชำรุดในสาระสำคัญ หรือมีการแก้ไข\nชื่อตัว ชื่อสกุล หรือวันเดือนปีเกิดในทะเบียนบ้านหรือทะเบียนประวัติ ให้ผู้ถือบัตรประจำตัวขอมี\nบัตรประจำตัวใหม่ภายในหกสิบวันนับแต่วันที่บัตรประจำตัวสูญหาย ถูกทำลาย หรือชำรุด\nในสาระสำคัญ หรือนับแต่มีการแก้ไขซื่อตัว ชื่อสกุล หรือวันเดือนปีเกิดในทะเบียนบ้านหรือทะเบียนประวัติ\nแล้วแต่กรณี\nการขอมีบัตรประจำตัวของเด็กที่มีอายุไม่ถึงสิบห้", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bora.dopa.go.th/wp-content/uploads/2025/01/%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%88%E0%B8%B1%E0%B8%94%E0%B8%97%E0%B8%B3%E0%B8%97%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%99%E0%B9%81%E0%B8%A5%E0%B8%B0%E0%B8%9A%E0%B8%B1%E0%B8%95%E0%B8%A3%E0%B8%84%E0%B8%99%E0%B8%8B%E0%B8%B6%E0%B9%88%E0%B8%87%E0%B9%84%E0%B8%A1%E0%B9%88%E0%B8%A1%E0%B8%B5%E0%B8%AA%E0%B8%B1%E0%B8%8D%E0%B8%8A%E0%B8%B2%E0%B8%95%E0%B8%B4.pdf", "table": "grain" }, "grain:m_travel_records#TH.TH|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The non-Thai person reports to the district registrar or local registrar, which adds the person to a house registration or prepares the civil-history record; central rules govern the recorded particulars.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/resident.json\",\"author_fetch_sha256\":\"b7e0e41f058d38eac49d6736aed78f64790ed75a66376455e74de3f730550117\",\"record_cell_key\":\"records.resident-registration.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "มาตรา๓๘๓๖ ให้นายทะเบียนอำเภอหรือนายทะเบียนท้องถิ่นจัดทำทะเบียนบ้าน\nสำหรับคนซึ่งไม่มีสัญชาติไทยที่ได้รับอนุญาตให้อาศัยอยู่ในราชอาณาจักรเป็นการชั่วคราว และคนซึ่ง\nไม่มีสัญชาติไทยที่ได้รับการผ่อนผันให้อาศัยอยู่ในราชอาณาจักรเป็นกรณีพิเศษเฉพาะรายตาม\nกฎหมายว่าด้วยคนเข้าเมืองตามที่รัฐมนตรีประกาศกำหนด และบุตรของบุคคลตังกล่าวที่เกิดใน\nราชอาณาจักร ในกรณีผู้มีรายการในทะเบียนบ้านพ้นจากการได้รับอนุญาตหรือผ่อนผันให้อาศัยอยู่ใน\nราชอาณาจักร ให้นายทะเบียนจำหน่ายรายการทะเบียนของผู้นั้นโดยเร็ว\nให้ผู้อำนวยการทะเบียนกลางจัดให้มีทะเบียนประวัติสำหรับคนซึ่งไม่มีสัญชาติไทย\nอื่นนอกจากที่บัญญัติไว้ตามวรรคหนึ่งตามที่รัฐมนตรีประกาศกำหนด\nรายการและการบันทึกรายการตามวรรคหนึ่งและวรรคสอง ให้เป็นไปตามระเบียบที่\nผู้อำนวยการทะเบียนกลางกำหนด\nมาตรา๓๔/๑๑ ให้คนซึ่งไม่มีสัญชาติไทยและมีหน้าที่ต้องเพิ่มชื่อในทะเบียนบ้าน\nหรือจัดทำทะเบียนประวัติตามที่กำหนดในกฎกระทรวงไปแจ้งต่อนายทะเบียนอำเภอหรือ\nนายทะเบียนท้องถิ่นภายในเวลาที่กำหนดในกฎกระทรวงเพื่อให้เพิ่มชื่อในทะเบียนบ้านหรือจัดทำ\nทะเบียนประวัติ และเมื่อนายทะเบียนอำเภอหรือนายทะเบียนท้องถิ่นได้เพิ่มชื่อในทะเบียนบ้านหรือ\nจัดทำทะเบียนประวัติให้บุคคลนั้นแล้ว ให้ออกบัตรประจำตัวให้ เว้นแต่ผู้นั้นอายุยังไม่ครบห้าปีให้ออกเอกสาร\nแสดงตนให้ไปพลางก่อน ทั้งนี้ ตามระเบียบที่ผู้อำนวยการทะเบียนกลางกำหนด\nมาตรา๓๘/๒ ให้บิดา มารดา ผู้ปกครอง หรือบุคคลที่รับอุปการะดูแลเด็กที่มี\nเอกสารแสดงตนตามมาตรา ๑๔/๒ และมาตรา๓๘/๑ ยื่นคำขอมีบัตรประจำตัวแทนเด็กภายในหก\nสิบวันนับแต่วันที่เด็กมีอายุครบห้าปี\nมาตรา๓๘/๓° บัตรประจำตัวตามมาตรา๑๙/๒ มาตรา๓๔/๓ และมาตรา๓๘/๒ มีอายุ\nสิบปี และให้ผู้ถือบัตรมีหน้าที่ยื่นคำขอต่ออายุบัตรประจำตัวภายในหกสิบวันนับแต่วันที่บัตร\nหมดอายุ เว้นแต่ผู้นั้นจะมีอายุครบเจ็ดสิบปี ในกรณีเช่นนั้นให้บัตรประจำตัวที่มีอยู่มีอายุตลอตชีวิต แต่ไม่\nเป็นการห้ามที่บุคคลนั้นจะขอมีบัตรใหม่ตามวรรคสอง\nในกรณีที่บัตรประจำตัวสูญหาย ถูกทำลาย หรือชำรุดในสาระสำคัญ หรือมีการแก้ไข\nชื่อตัว ชื่อสกุล หรือวันเดือนปีเกิดในทะเบียนบ้านหรือทะเบียนประวัติ ให้ผู้ถือบัตรประจำตัวขอมี\nบัตรประจำตัวใหม่ภายในหกสิบวันนับแต่วันที่บัตรประจำตัวสูญหาย ถูกทำลาย หรือชำรุด\nในสาระสำคัญ หรือนับแต่มีการแก้ไขซื่อตัว ชื่อสกุล หรือวันเดือนปีเกิดในทะเบียนบ้านหรือทะเบียนประวัติ\nแล้วแต่กรณี\nการขอมีบัตรประจำตัวของเด็กที่มีอายุไม่ถึงสิบห้", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bora.dopa.go.th/wp-content/uploads/2025/01/%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%88%E0%B8%B1%E0%B8%94%E0%B8%97%E0%B8%B3%E0%B8%97%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%99%E0%B9%81%E0%B8%A5%E0%B8%B0%E0%B8%9A%E0%B8%B1%E0%B8%95%E0%B8%A3%E0%B8%84%E0%B8%99%E0%B8%8B%E0%B8%B6%E0%B9%88%E0%B8%87%E0%B9%84%E0%B8%A1%E0%B9%88%E0%B8%A1%E0%B8%B5%E0%B8%AA%E0%B8%B1%E0%B8%8D%E0%B8%8A%E0%B8%B2%E0%B8%95%E0%B8%B4.pdf", "table": "grain" }, "grain:m_travel_records#TH.TH|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The records are a house registration or a civil-history register entry for a non-Thai person, followed by an identity card or temporary identity document as applicable.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/resident.json\",\"author_fetch_sha256\":\"b7e0e41f058d38eac49d6736aed78f64790ed75a66376455e74de3f730550117\",\"record_cell_key\":\"records.resident-registration.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "มาตรา๓๘๓๖ ให้นายทะเบียนอำเภอหรือนายทะเบียนท้องถิ่นจัดทำทะเบียนบ้าน\nสำหรับคนซึ่งไม่มีสัญชาติไทยที่ได้รับอนุญาตให้อาศัยอยู่ในราชอาณาจักรเป็นการชั่วคราว และคนซึ่ง\nไม่มีสัญชาติไทยที่ได้รับการผ่อนผันให้อาศัยอยู่ในราชอาณาจักรเป็นกรณีพิเศษเฉพาะรายตาม\nกฎหมายว่าด้วยคนเข้าเมืองตามที่รัฐมนตรีประกาศกำหนด และบุตรของบุคคลตังกล่าวที่เกิดใน\nราชอาณาจักร ในกรณีผู้มีรายการในทะเบียนบ้านพ้นจากการได้รับอนุญาตหรือผ่อนผันให้อาศัยอยู่ใน\nราชอาณาจักร ให้นายทะเบียนจำหน่ายรายการทะเบียนของผู้นั้นโดยเร็ว\nให้ผู้อำนวยการทะเบียนกลางจัดให้มีทะเบียนประวัติสำหรับคนซึ่งไม่มีสัญชาติไทย\nอื่นนอกจากที่บัญญัติไว้ตามวรรคหนึ่งตามที่รัฐมนตรีประกาศกำหนด\nรายการและการบันทึกรายการตามวรรคหนึ่งและวรรคสอง ให้เป็นไปตามระเบียบที่\nผู้อำนวยการทะเบียนกลางกำหนด\nมาตรา๓๔/๑๑ ให้คนซึ่งไม่มีสัญชาติไทยและมีหน้าที่ต้องเพิ่มชื่อในทะเบียนบ้าน\nหรือจัดทำทะเบียนประวัติตามที่กำหนดในกฎกระทรวงไปแจ้งต่อนายทะเบียนอำเภอหรือ\nนายทะเบียนท้องถิ่นภายในเวลาที่กำหนดในกฎกระทรวงเพื่อให้เพิ่มชื่อในทะเบียนบ้านหรือจัดทำ\nทะเบียนประวัติ และเมื่อนายทะเบียนอำเภอหรือนายทะเบียนท้องถิ่นได้เพิ่มชื่อในทะเบียนบ้านหรือ\nจัดทำทะเบียนประวัติให้บุคคลนั้นแล้ว ให้ออกบัตรประจำตัวให้ เว้นแต่ผู้นั้นอายุยังไม่ครบห้าปีให้ออกเอกสาร\nแสดงตนให้ไปพลางก่อน ทั้งนี้ ตามระเบียบที่ผู้อำนวยการทะเบียนกลางกำหนด\nมาตรา๓๘/๒ ให้บิดา มารดา ผู้ปกครอง หรือบุคคลที่รับอุปการะดูแลเด็กที่มี\nเอกสารแสดงตนตามมาตรา ๑๔/๒ และมาตรา๓๘/๑ ยื่นคำขอมีบัตรประจำตัวแทนเด็กภายในหก\nสิบวันนับแต่วันที่เด็กมีอายุครบห้าปี\nมาตรา๓๘/๓° บัตรประจำตัวตามมาตรา๑๙/๒ มาตรา๓๔/๓ และมาตรา๓๘/๒ มีอายุ\nสิบปี และให้ผู้ถือบัตรมีหน้าที่ยื่นคำขอต่ออายุบัตรประจำตัวภายในหกสิบวันนับแต่วันที่บัตร\nหมดอายุ เว้นแต่ผู้นั้นจะมีอายุครบเจ็ดสิบปี ในกรณีเช่นนั้นให้บัตรประจำตัวที่มีอยู่มีอายุตลอตชีวิต แต่ไม่\nเป็นการห้ามที่บุคคลนั้นจะขอมีบัตรใหม่ตามวรรคสอง\nในกรณีที่บัตรประจำตัวสูญหาย ถูกทำลาย หรือชำรุดในสาระสำคัญ หรือมีการแก้ไข\nชื่อตัว ชื่อสกุล หรือวันเดือนปีเกิดในทะเบียนบ้านหรือทะเบียนประวัติ ให้ผู้ถือบัตรประจำตัวขอมี\nบัตรประจำตัวใหม่ภายในหกสิบวันนับแต่วันที่บัตรประจำตัวสูญหาย ถูกทำลาย หรือชำรุด\nในสาระสำคัญ หรือนับแต่มีการแก้ไขซื่อตัว ชื่อสกุล หรือวันเดือนปีเกิดในทะเบียนบ้านหรือทะเบียนประวัติ\nแล้วแต่กรณี\nการขอมีบัตรประจำตัวของเด็กที่มีอายุไม่ถึงสิบห้", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bora.dopa.go.th/wp-content/uploads/2025/01/%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%88%E0%B8%B1%E0%B8%94%E0%B8%97%E0%B8%B3%E0%B8%97%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%99%E0%B9%81%E0%B8%A5%E0%B8%B0%E0%B8%9A%E0%B8%B1%E0%B8%95%E0%B8%A3%E0%B8%84%E0%B8%99%E0%B8%8B%E0%B8%B6%E0%B9%88%E0%B8%87%E0%B9%84%E0%B8%A1%E0%B9%88%E0%B8%A1%E0%B8%B5%E0%B8%AA%E0%B8%B1%E0%B8%8D%E0%B8%8A%E0%B8%B2%E0%B8%95%E0%B8%B4.pdf", "table": "grain" }, "grain:m_travel_records#TH.TH|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A personal identification number has 13 digits; foreign-worker cards include at least name, date of birth, address, nationality, personal number, photograph, issue and expiry dates, and the issuing registrar's name and signature.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/resident.json\",\"author_fetch_sha256\":\"b7e0e41f058d38eac49d6736aed78f64790ed75a66376455e74de3f730550117\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "ข้อมูลด้านหน้าของบัตร อย่างน้อยต้องมีรายการชื่อบุคคล วันเดือนปีเกิด ที่อยู่สัญชาติ\nเลขประจำตัวประชาชนของผู้ถือบัตรตามทะเบียนประวัติ รูปถ่ายเจ้าของบัตร วันออกบัตร วันบัตรหมดอายุ ชื่อ\nและลายมือชื่อนายทะเบียนผู้ออกบัตร เป็นต้น ส่วนด้านหลังของบัตรจะเป็นข้อมูลที่เกี่ยวข้องกับการทำงาน\nของแรงงานต่างด้าว อาทิ ข้อมูลการอนุญาตทำงาน การได้รับอนุญาตให้อาศัยอยู่ในราชอาณาจักร เป็นต้น\nหรือข้อมูลของบิดา มารดา หรือผู้ปกครองของผู้ถือบัตรกรณีผู้ถือบัตรเป็นผู้ติดตามแรงงาน\nแบบของบัตรประจำตัวให้เป็นไปตามแบบท้ายระเบียบนี้\"\nข้อ ๔ บัตรประจำตัวคนต่างด้าวที่ออกตามประกาศสำนักทะเบียนกลาง เรื่อง แบบ ขนาด สี\nและลักษณะของบัตรประจำตัวคนต่างด้าวกลุ่มแรงงานต่างด้าวกัมพูชา ลาว และเมียนมา และผู้ติดตาม\nลงวันที่ ๕ พฤศจิกายน๒๕๖๑ ให้คงใช้ได้ต่อไปจนกว่าจะหมดอายุ หรือผู้ถือบัตรพ้นจากสถานะการได้รับ\nอนุญาตให้อาศัยอยู่ในราชอาณาจักร หรือขอมีบัตรใหม่ หรือเปลี่ยนบัตรตามที่กฎหมายหรือระเบียบกำหนด\"\nประกาศ ณ วันที่ 9 กันยายน\nพ\n๒๕๖๕\n(นายธนาคม\nจงจิระ)\nผู้อำนวยการทะเบียนกลาง\n\n--- PAGE 137 ---\nบุคคลผู้ไม่มีสถานะทางการทะเบียน (0)\n121\nบัตรประจำตัวบุคคลที่ไม่มีสถานะทางทะเบียน\n0-7183-890\nสำนักท", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.bora.dopa.go.th/wp-content/uploads/2025/01/%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%88%E0%B8%B1%E0%B8%94%E0%B8%97%E0%B8%B3%E0%B8%97%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%99%E0%B9%81%E0%B8%A5%E0%B8%B0%E0%B8%9A%E0%B8%B1%E0%B8%95%E0%B8%A3%E0%B8%84%E0%B8%99%E0%B8%8B%E0%B8%B6%E0%B9%88%E0%B8%87%E0%B9%84%E0%B8%A1%E0%B9%88%E0%B8%A1%E0%B8%B5%E0%B8%AA%E0%B8%B1%E0%B8%8D%E0%B8%8A%E0%B8%B2%E0%B8%95%E0%B8%B4.pdf", "table": "grain" }, "grain:m_travel_records#TH.TH|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The consumed Revenue Department reference defines a tax resident as a person residing in Thailand for periods aggregating more than 180 days in a tax year.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/tax_pit.json\",\"author_fetch_sha256\":\"8ee191544a57f4ea0ed576b6f114f1f7924e3f2ebd99924f0a5bd94786abf0c8\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/tax_pit.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Taxpayers are classified into “resident” and “non-resident”. “Resident”\nmeans any person residing in Thailand for a period or periods\naggregating more than 180 days in any tax (calendar) year. A resident of\nThailand is liable to pay tax on income from sources in Thailand as well\nas on the portion of income from foreign sources that is brought into\nThailand. A non-resident is, however, subject to tax only on income from\nsources in Thailand.\n\n \n\n2.TAX BASE\n\n2.1 Assessable Income\n\nIncome chargeable to the PIT is called “assessable income”. The term\ncovers income both in cash and in kind. Therefore, any benefits provided\nby an employer or other persons, such as a rent-free house or the amount\nof tax paid by the employer on behalf of the employee, is also treated\nas assessable income of the employee for the purpose of PIT. Assessable\nincome is divided into 8 categories as follows :\n\n1. income from personal services rendered to employers;\n2. income by virtue of jobs, positions or services rendered;\n3. income from goodwill, copyright, fra", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.rd.go.th/english/6045.html", "table": "grain" }, "grain:m_travel_records#TH.TH|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Revenue Department administers personal income tax: a liable person computes tax liability, files a return, and pays any tax due on a calendar-year basis.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/tax_pit.json\",\"author_fetch_sha256\":\"8ee191544a57f4ea0ed576b6f114f1f7924e3f2ebd99924f0a5bd94786abf0c8\",\"record_cell_key\":\"records.tax-records.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/tax_pit.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Personal Income Tax (PIT) is a direct tax levied on income of a person.\nA person means an individual, an ordinary partnership, a non-juristic\nbody of person and an undivided estate. In general, a person liable to\nPIT has to compute his tax liability, file tax return and pay tax, if\nany, accordingly on a calendar year basis.\n\n \n\n1.Taxable Person\n\nTaxpayers are classified into “resident” and “non-resident”. “Resident”\nmeans any person residing in Thailand for a period or periods\naggregating more than 180 days in any tax (calendar) year. A resident of\nThailand is liable to pay tax on income from sources in Thailand as well\nas on the portion of income from foreign sources that is brought into\nThailand. A non-resident is, however, subject to tax only on income from\nsources in Thailand.\n\n \n\n2.TAX BASE\n\n2.1 Assessable Income\n\nIncome chargeable to the PIT is called “assessable income”. The term\ncovers income both in cash and in kind. Therefore, any benefits provided\nby an employer or other persons, such as a rent-free house or the amount\nof tax paid by the employer on behalf of the employee, is also treated\nas assessable income of the employee for the purpose of PIT. Assessable\nincome is divided into 8 categories as follows :\n\n1. income from personal services rendered to employers;\n2. income by virtue of jobs, positions or services rendered;\n3. income from goodwill, copyright, franchise, other rights, annuity or\n income in the n", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.rd.go.th/english/6045.html", "table": "grain" }, "grain:m_travel_records#TH.TH|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "For a taxpayer without a civil-registration number or DBD juristic-registration number, the Revenue Department issues the 13-digit taxpayer identification number used under the Revenue Code.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r3/events/rd-tax-identification-current.json\",\"author_fetch_sha256\":\"5b48bcd86a5491392645215e7670e8e5b420fa79d413707547a9b6d2936c02f8\",\"record_cell_key\":\"records.tax-records.collector\",\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r3/events/rd-tax-identification-current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "คำชี้แจงกรมสรรพากร เรื่อง การใช้เลขประจำตัวผู้เสียภาษีอากร 13 หลัก ------------------------ ตามที่กรมสรรพากรได้ออกประกาศอธิบดีกรมสรรพากร เรื่อง กำหนดให้ผู้มีหน้าที่เสียภาษีเงินได้บุคคลธรรมดา บริษัทหรือห้างหุ้นส่วนนิติบุคคล และผู้จ่ายเงินได้ซึ่งมีหน้าที่หักภาษี ณ ที่จ่าย มีและใช้เลขประจำตัวในการปฏิบัติการตามประมวลรัษฎากร (ฉบับที่ 3) ลงวันที่ 11 มกราคม พ.ศ. 2555 ซึ่งมีผลใช้บังคับตั้งแต่วันที่ 1 กุมภาพันธ์ 2555 เป็นต้นไป มีสาระสำคัญสรุปได้ว่า 1. ให้บุคคลธรรมดาใช้เลขประจำตัวประชาชนตามกฎหมายว่าด้วยการทะเบียนราษฎร เป็นเลขประจำตัวผู้เสียภาษีอากรในการปฏิบัติการตามประมวลรัษฎากร 2. ให้บริษัทหรือห้างหุ้นส่วนนิติบุคคลใช้เลขทะเบียนนิติบุคคลที่ออกโดยกรมพัฒนาธุรกิจการค้า เป็นเลขประจำตัวผู้เสียภาษีอากรในการปฏิบัติการตามประมวลรัษฎากร เนื่องจากเลขประจำตัวประชาชนตามกฎหมายว่าด้วยการทะเบียนราษฎรเลขทะเบียนนิติบุคคลที่ออกโดยกรมพัฒนาธุรกิจการค้า และเลขประจำตัวผู้เสียภาษีอากรที่ออกโดยกรมสรรพากรในปัจจุบัน (กรณีที่ผู้เสียภาษีไม่มีเลขประจำตัวประชาชนตามกฎหมายว่าด้วยการทะเบียนราษฎรหรือไม่มีเลขทะเบียนนิติบุคคลที่ออกโดยกรมพัฒนาธุรกิจการค้า ให้ใช้เลขประจำตัวผู้เสียภาษีอากรที่ออกโดยกรมสรรพากรในการปฏิบัติการตามประมวลรัษฎากร) เป็นเลข 13 หลัก จึงมีผลกระทบต่อเลขประจำตัวผู้เสียภาษีอากรเดิมซึ่งเป็นเลข 10 หลัก เป็นเหตุให้ผู้เสียภาษีต้องทำการแก้ไขเลขประจำตัวผู้เสียภาษีอากรจากเลขเดิมที่มี 10 หลักเป็นเลข 13 หลัก ซึ่งในการแก้ไขเลขประจำตัวผู้เสียภาษีอากรดังกล่าว อาจเกี่ยวข้องกับเอกสารหลายประเภท เช่น หนังสือรับรองการหักภาษี ณ ที่จ่าย ใบกำกับภาษี ใบรับ และใบส่งของ เป็นต้น นอกจากนั้น ยังอาจต้องแก้ไขโปรแกรมคอมพิวเตอร์ ซึ่งต้องใช้ระยะเวลาในการแก้ไข ดังนั้น เพื่อเป็นการบรรเทาภาระของผู้เสียภาษี อธิบดีกรมสรรพากรโดยอนุมัติรัฐมนตรีว่าการกระทรวงการคลัง จะดำเนินการออกประกาศอธิบดีกรมสรรพากรกำหนดให้ผู้มีหน้าที่เสียภาษีและผู้จ่ายเงินได้ซึ่งมีหน้าที่หักภาษี ณ ที่จ่าย ใช้เลขประจำตัวผู้เสียภาษีอากรเดิม (เลข 10 หลัก) ในการปฏิบัติการตามประมวลรัษฎากรต่อไปได้จนถึงวันที่ 31 มกราคม 2556 แต่ไม่รวมถึงการใช้เลขประจำตัวผู้เสียภาษีอากรของผู้มีหน้าที่เสียภาษี ผู้มีหน้าที่หักภาษี ณ ที่จ่าย และผู้มีหน้าที่นำส่งภาษีในการยื่นแบบแสดงรายการภาษี จึงขอชี้แจงและประกาศมาเพื่อให้ทราบโดยทั่วกัน กรมสรรพากร 16 มีนาคม 2555", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.rd.go.th/30302.html", "table": "grain" }, "grain:m_travel_records#TH.TH|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The core personal-income-tax record is the taxpayer's calendar-year return and liability computation, covering assessable income in cash and in kind.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/tax_pit.json\",\"author_fetch_sha256\":\"8ee191544a57f4ea0ed576b6f114f1f7924e3f2ebd99924f0a5bd94786abf0c8\",\"record_cell_key\":\"records.tax-records.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/tax_pit.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Personal Income Tax (PIT) is a direct tax levied on income of a person.\nA person means an individual, an ordinary partnership, a non-juristic\nbody of person and an undivided estate. In general, a person liable to\nPIT has to compute his tax liability, file tax return and pay tax, if\nany, accordingly on a calendar year basis.\n\n \n\n1.Taxable Person\n\nTaxpayers are classified into “resident” and “non-resident”. “Resident”\nmeans any person residing in Thailand for a period or periods\naggregating more than 180 days in any tax (calendar) year. A resident of\nThailand is liable to pay tax on income from sources in Thailand as well\nas on the portion of income from foreign sources that is brought into\nThailand. A non-resident is, however, subject to tax only on income from\nsources in Thailand.\n\n \n\n2.TAX BASE\n\n2.1 Assessable Income\n\nIncome chargeable to the PIT is called “assessable income”. The term\ncovers income both in cash and in kind. Therefore, any benefits provided\nby an employer or other persons, such as a rent-free house or the amount\nof tax paid by the employer on behalf of the employee, is also treated\nas assessable income of the employee for the purpose of PIT. Assessable\nincome is divided into 8 categories as follows :\n\n1. income from personal services rendered to employers;\n2. income by virtue of jobs, positions or services rendered;\n3. income from goodwill, copyright, franchise, other rights, annuity or\n income in the n", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.rd.go.th/english/6045.html", "table": "grain" }, "grain:m_travel_records#TH.TH|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "From 1 February 2012, a natural person uses the civil-registration personal identification number as the taxpayer identification number, and a company or juristic partnership uses its DBD juristic-registration number; where neither exists, the taxpayer uses a 13-digit number issued by the Revenue Department.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r3/events/rd-tax-identification-current.json\",\"author_fetch_sha256\":\"5b48bcd86a5491392645215e7670e8e5b420fa79d413707547a9b6d2936c02f8\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r3/events/rd-tax-identification-current.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "คำชี้แจงกรมสรรพากร เรื่อง การใช้เลขประจำตัวผู้เสียภาษีอากร 13 หลัก ------------------------ ตามที่กรมสรรพากรได้ออกประกาศอธิบดีกรมสรรพากร เรื่อง กำหนดให้ผู้มีหน้าที่เสียภาษีเงินได้บุคคลธรรมดา บริษัทหรือห้างหุ้นส่วนนิติบุคคล และผู้จ่ายเงินได้ซึ่งมีหน้าที่หักภาษี ณ ที่จ่าย มีและใช้เลขประจำตัวในการปฏิบัติการตามประมวลรัษฎากร (ฉบับที่ 3) ลงวันที่ 11 มกราคม พ.ศ. 2555 ซึ่งมีผลใช้บังคับตั้งแต่วันที่ 1 กุมภาพันธ์ 2555 เป็นต้นไป มีสาระสำคัญสรุปได้ว่า 1. ให้บุคคลธรรมดาใช้เลขประจำตัวประชาชนตามกฎหมายว่าด้วยการทะเบียนราษฎร เป็นเลขประจำตัวผู้เสียภาษีอากรในการปฏิบัติการตามประมวลรัษฎากร 2. ให้บริษัทหรือห้างหุ้นส่วนนิติบุคคลใช้เลขทะเบียนนิติบุคคลที่ออกโดยกรมพัฒนาธุรกิจการค้า เป็นเลขประจำตัวผู้เสียภาษีอากรในการปฏิบัติการตามประมวลรัษฎากร เนื่องจากเลขประจำตัวประชาชนตามกฎหมายว่าด้วยการทะเบียนราษฎรเลขทะเบียนนิติบุคคลที่ออกโดยกรมพัฒนาธุรกิจการค้า และเลขประจำตัวผู้เสียภาษีอากรที่ออกโดยกรมสรรพากรในปัจจุบัน (กรณีที่ผู้เสียภาษีไม่มีเลขประจำตัวประชาชนตามกฎหมายว่าด้วยการทะเบียนราษฎรหรือไม่มีเลขทะเบียนนิติบุคคลที่ออกโดยกรมพัฒนาธุรกิจการค้า ให้ใช้เลขประจำตัวผู้เสียภาษีอากรที่ออกโดยกรมสรรพากรในการปฏิบัติการตามประมวลรัษฎากร) เป็นเลข 13 หลัก จึงมีผลกระทบต่อเลขประจำตัวผู้เสียภาษีอากรเดิมซึ่งเป็นเลข 10 หลัก เป็นเหตุให้ผู้เสียภาษีต้องทำการแก้ไขเลขประจำตัวผู้เสียภาษีอากรจากเลขเดิมที่มี 10 หลักเป็นเลข 13 หลัก ซึ่งในการแก้ไขเลขประจำตัวผู้เสียภาษีอากรดังกล่าว อาจเกี่ยวข้องกับเอกสารหลายประเภท เช่น หนังสือรับรองการหักภาษี ณ ที่จ่าย ใบกำกับภาษี ใบรับ และใบส่งของ เป็นต้น นอกจากนั้น ยังอาจต้องแก้ไขโปรแกรมคอมพิวเตอร์ ซึ่งต้องใช้ระยะเวลาในการแก้ไข ดังนั้น เพื่อเป็นการบรรเทาภาระของผู้เสียภาษี อธิบดีกรมสรรพากรโดยอนุมัติรัฐมนตรีว่าการกระทรวงการคลัง จะดำเนินการออกประกาศอธิบดีกรมสรรพากรกำหนดให้ผู้มีหน้าที่เสียภาษีและผู้จ่ายเงินได้ซึ่งมีหน้าที่หักภาษี ณ ที่จ่าย ใช้เลขประจำตัวผู้เสียภาษีอากรเดิม (เลข 10 หลัก) ในการปฏิบัติการตามประมวลรัษฎากรต่อไปได้จนถึงวันที่ 31 มกราคม 2556 แต่ไม่รวมถึงการใช้เลขประจำตัวผู้เสียภาษีอากรของผู้มีหน้าที่เสียภาษี ผู้มีหน้าที่หักภาษี ณ ที่จ่าย และผู้มีหน้าที่นำส่งภาษีในการยื่นแบบแสดงรายการภาษี จึงขอชี้แจงและประกาศมาเพื่อให้ทราบโดยทั่วกัน กรมสรรพากร 16 มีนาคม 2555", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.rd.go.th/30302.html", "table": "grain" }, "grain:m_travel_records#TH.TH|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "For personal income tax, a resident is a person present in Thailand for periods aggregating more than 180 days in a tax year; residents and non-residents have different income scopes.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.TH/r6/TH.json\",\"accepted_record_sha256\":\"5665988ae47b6741c3b19889500da35a8bdabacd15aa1df4c114827b33ca621b\",\"accepted_revision_sha\":\"518f8cbe6cb53a59b8cf11df316c1646338a2e08312d55dea7bf70f828a2f6ab\",\"author_fetch_path\":\"w2_research_gov/TH/events/tax_pit.json\",\"author_fetch_sha256\":\"8ee191544a57f4ea0ed576b6f114f1f7924e3f2ebd99924f0a5bd94786abf0c8\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/TH/events/tax_pit.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Taxpayers are classified into “resident” and “non-resident”. “Resident”\nmeans any person residing in Thailand for a period or periods\naggregating more than 180 days in any tax (calendar) year. A resident of\nThailand is liable to pay tax on income from sources in Thailand as well\nas on the portion of income from foreign sources that is brought into\nThailand. A non-resident is, however, subject to tax only on income from\nsources in Thailand.\n\n \n\n2.TAX BASE\n\n2.1 Assessable Income\n\nIncome chargeable to the PIT is called “assessable income”. The term\ncovers income both in cash and in kind. Therefore, any benefits provided\nby an employer or other persons, such as a rent-free house or the amount\nof tax paid by the employer on behalf of the employee, is also treated\nas assessable income of the employee for the purpose of PIT. Assessable\nincome is divided into 8 categories as follows :\n\n1. income from personal services rendered to employers;\n2. income by virtue of jobs, positions or services rendered;\n3. income from goodwill, copyright, fra", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "TH", "row_key": "TH|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.rd.go.th/english/6045.html", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Office of the Attorney General and Immigration Office administer the American Samoa Entry Permit Waiver Program under ASAC rules 41.1101-41.1105, including the lodging-confirmation requirement in rule 41.1101(b)(3).", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title41-lodging.json\",\"author_fetch_sha256\":\"7f40018f08c6e0a1224e17d542d988e55ec8df9bff4048c65eb8c76d7c90713e\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title41-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "41.1101 American Samoa Entry Permit Waiver \nProgram \n41.1102 Countries under the American Samoa \nEntry Permit Waiver Program \n41.1103 Permitted Activities Under the Entry \nPermit Waiver Program \n41.1104 Prohibited Activities under the Entry \nPermit Waiver Program \n41.1105 Penalties \n \n41.1101 American Samoa Entry Permit Waiver \nProgram \n(a) The EPWP allows citizens of select countries to \ntravel to American Samoa without obtaining an \nEntry Permit for stays up to 30 days or less for \ntourism and business purposes. \n(b) To be eligible for entry under the EPWP, a \ntraveler must provide: \n \n(1) Non-Expired Machine -Readable \nPassport that must be valid for at least 6 \nmonths after planned departure from \nAmerican Samoa. \n \n(2) Confirmed round-trip ticket to point of \norigin or onward passage. \n \n(3) Written confirmation that traveler will \nbe staying at a hotel or has lodging \nsecured with a host while visiting \nAmerican Samoa and that traveler or \nhost will be responsible for all public \ndebts of the traveler including but not \nlimited to LBJ hospital medi cal \nexpenses. The host must be at least 21 \nyears old and is the owner of the home \nor lessee of an apartment in which \ntraveler is staying in American Samoa. \n \n(4) Traveler did not violate the laws of \nAmerican Samoa the country of origin \nor other jurisdictions which are cause for \nexclusion or deportation. \n \n(5) Payment of US $40.00 processing fee: \n(i) The above documents and \npayment must be provided to the \nOffice of the Attorney General \nor the Immigration Office at \nleast three business days before \ntravel. Payment may be made at \nthe Immigration Office or the \nonline link: \nhttps://www.legalaffairs.as.gov. \n(ii) If the requirements are satisfied, \nthe Office of the Attorney \nGeneral will issue an OK to \nBoard document allowing entry \ninto American Samoa without an \nEntry Permit. \n(iii) Upon arrival at the port of entry, \nthe traveler must present a copy \nof the OK to Board document to \nthe Immigration officer.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The documents and processing fee must be provided to the Office of the Attorney General or Immigration Office at least three business days before travel.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title41-lodging.json\",\"author_fetch_sha256\":\"7f40018f08c6e0a1224e17d542d988e55ec8df9bff4048c65eb8c76d7c90713e\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title41-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "(5) Payment of US $40.00 processing fee: \n(i) The above documents and \npayment must be provided to the \nOffice of the Attorney General \nor the Immigration Office at \nleast three business days before \ntravel. Payment may be made at \nthe Immigration Office or the \nonline link: \nhttps://www.legalaffairs.as.gov. \n(ii) If the requirements are satisfied, \nthe Office of the Attorney \nGeneral will issue an OK to \nBoard document allowing entry \ninto American Samoa without an \nEntry Permit. \n(iii) Upon arrival at the port of entry, \nthe traveler must present a copy \nof the OK to Board document to \nthe Immigration officer.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "An EPWP applicant must provide written confirmation of a hotel stay or lodging secured with a qualifying host; successful processing produces an OK-to-Board document.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title41-lodging.json\",\"author_fetch_sha256\":\"7f40018f08c6e0a1224e17d542d988e55ec8df9bff4048c65eb8c76d7c90713e\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title41-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "41.1101 American Samoa Entry Permit Waiver \nProgram \n41.1102 Countries under the American Samoa \nEntry Permit Waiver Program \n41.1103 Permitted Activities Under the Entry \nPermit Waiver Program \n41.1104 Prohibited Activities under the Entry \nPermit Waiver Program \n41.1105 Penalties \n \n41.1101 American Samoa Entry Permit Waiver \nProgram \n(a) The EPWP allows citizens of select countries to \ntravel to American Samoa without obtaining an \nEntry Permit for stays up to 30 days or less for \ntourism and business purposes. \n(b) To be eligible for entry under the EPWP, a \ntraveler must provide: \n \n(1) Non-Expired Machine -Readable \nPassport that must be valid for at least 6 \nmonths after planned departure from \nAmerican Samoa. \n \n(2) Confirmed round-trip ticket to point of \norigin or onward passage. \n \n(3) Written confirmation that traveler will \nbe staying at a hotel or has lodging \nsecured with a host while visiting \nAmerican Samoa and that traveler or \nhost will be responsible for all public \ndebts of the traveler including but not \nlimited to LBJ hospital medi cal \nexpenses. The host must be at least 21 \nyears old and is the owner of the home \nor lessee of an apartment in which \ntraveler is staying in American Samoa. \n \n(4) Traveler did not violate the laws of \nAmerican Samoa the country of origin \nor other jurisdictions which are cause for \nexclusion or deportation. \n \n(5) Payment of US $40.00 processing fee: \n(i) The above documents and \npayment must be provided to the \nOffice of the Attorney General \nor the Immigration Office at \nleast three business days before \ntravel. Payment may be made at \nthe Immigration Office or the \nonline link: \nhttps://www.legalaffairs.as.gov. \n(ii) If the requirements are satisfied, \nthe Office of the Attorney \nGeneral will issue an OK to \nBoard document allowing entry \ninto American Samoa without an \nEntry Permit. \n(iii) Upon arrival at the port of entry, \nthe traveler must present a copy \nof the OK to Board document to \nthe Immigration officer.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The EPWP package includes a machine-readable passport, round-trip itinerary, hotel or host lodging confirmation, and host details showing age of at least 21 plus ownership or lease of the lodging; it also assigns responsibility for specified public debts.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title41-lodging.json\",\"author_fetch_sha256\":\"7f40018f08c6e0a1224e17d542d988e55ec8df9bff4048c65eb8c76d7c90713e\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title41-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "41.1101 American Samoa Entry Permit Waiver \nProgram \n41.1102 Countries under the American Samoa \nEntry Permit Waiver Program \n41.1103 Permitted Activities Under the Entry \nPermit Waiver Program \n41.1104 Prohibited Activities under the Entry \nPermit Waiver Program \n41.1105 Penalties \n \n41.1101 American Samoa Entry Permit Waiver \nProgram \n(a) The EPWP allows citizens of select countries to \ntravel to American Samoa without obtaining an \nEntry Permit for stays up to 30 days or less for \ntourism and business purposes. \n(b) To be eligible for entry under the EPWP, a \ntraveler must provide: \n \n(1) Non-Expired Machine -Readable \nPassport that must be valid for at least 6 \nmonths after planned departure from \nAmerican Samoa. \n \n(2) Confirmed round-trip ticket to point of \norigin or onward passage. \n \n(3) Written confirmation that traveler will \nbe staying at a hotel or has lodging \nsecured with a host while visiting \nAmerican Samoa and that traveler or \nhost will be responsible for all public \ndebts of the traveler including but not \nlimited to LBJ hospital medi cal \nexpenses. The host must be at least 21 \nyears old and is the owner of the home \nor lessee of an apartment in which \ntraveler is staying in American Samoa. \n \n(4) Traveler did not violate the laws of \nAmerican Samoa the country of origin \nor other jurisdictions which are cause for \nexclusion or deportation. \n \n(5) Payment of US $40.00 processing fee: \n(i) The above documents and \npayment must be provided to the \nOffice of the Attorney General \nor the Immigration Office at \nleast three business days before \ntravel. Payment may be made at \nthe Immigration Office or the \nonline link: \nhttps://www.legalaffairs.as.gov. \n(ii) If the requirements are satisfied, \nthe Office of the Attorney \nGeneral will issue an OK to \nBoard document allowing entry \ninto American Samoa without an \nEntry Permit. \n(iii) Upon arrival at the port of entry, \nthe traveler must present a copy \nof the OK to Board document to \nthe Immigration officer.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Under Title 41, the EPWP authorizes stays of no more than 30 days for tourism or business. While in American Samoa under the EPWP, applying for residency or public benefits is a prohibited activity.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title41-lodging.json\",\"author_fetch_sha256\":\"7f40018f08c6e0a1224e17d542d988e55ec8df9bff4048c65eb8c76d7c90713e\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title41-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "41.1101 American Samoa Entry Permit Waiver \nProgram \n(a) The EPWP allows citizens of select countries to \ntravel to American Samoa without obtaining an \nEntry Permit for stays up to 30 days or less for \ntourism and business purposes. \n(b) To be eligible for entry under the EPWP, a \ntraveler must provide: \n \n(1) Non-Expired Machine -Readable \nPassport that must be valid for at least 6 \nmonths after planned departure from \nAmerican Samoa. \n \n(2) Confirmed round-trip ticket to point of \norigin or onward passage. \n \n(3) Written confirmation that traveler will \nbe staying at a hotel or has lodging \nsecured with a host while visiting \nAmerican Samoa and that traveler or \nhost will be responsible for all public \ndebts of the traveler including but not \nlimited to LBJ hospital medi cal \nexpenses. The host must be at least 21 \nyears old and is the owner of the home \nor lessee of an apartment in which \ntraveler is staying in American Samoa. \n \n(4) Traveler did not violate the laws of \nAmerican Samoa the country of origin \nor other jurisdictions which are cause for \nexclusion or deportation. \n \n(5) Payment of US $40.00 processing fee: \n(i) The above documents and \npayment must be provided to the \nOffice of the Attorney General \nor the Immigration Office at \nleast three business days before \ntravel. Payment may be made at \nthe Immigration Office or the \nonline link: \nhttps://www.legalaffairs.as.gov. \n(ii) If the requirements are satisfied, \nthe Office of the Attorney \nGeneral will issue an OK to \nBoard document allowing entry \ninto American Samoa without an \nEntry Permit. \n(iii) Upon arrival at the port of entry, \nthe traveler must present a copy \nof the OK to Board document to \nthe Immigration officer. \n(c) Eligibility under the EPWP does not guarantee \napproval of an EPWP application or entry into \nAmerican Samoa. Immigration officers may \nrefuse entry at the port of entry based on \nAmerican Samoa laws. A traveler who poses a \nthreat to the welfare, health, safet y, or security \nof American Samoa will be denied entry and \nplaced back on the arriving vessel to be returned \nto the point of origin. \n(c) Travelers entering American Samoa to board \nfishing vessels or other commercial vessels are \nNOT eligible for the EPWP. \nHistory: Rule 2023-0012, eff 19 October 2023.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Immigration Board of American Samoa, with administrative duties delegated to the Attorney General and immigration officers under A.S.C.A. §§ 41.0203-41.0205 and ASAC rules 41.0301-41.0302, administers the territorial registration and permanent-residence record system.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title41-resident.json\",\"author_fetch_sha256\":\"5cf520210fbc6373bcd232f0156c9e880f9d5a8d888f111933efd128c9b53101\",\"record_cell_key\":\"records.resident-registration.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title41-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The immigration board of American Samoa has its \nauthority from 41.0203 to. 41.0205 A.S.C.A. The \nmembers of the board shall elect one of its members \nas chairman annually in March. Rules created by the \nboard are made pursuant to authority granted at \n41.0205", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Attorney General and designated American Samoa immigration officers administer and maintain the territorial immigration records on delegation from the Immigration Board.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title41-resident.json\",\"author_fetch_sha256\":\"5cf520210fbc6373bcd232f0156c9e880f9d5a8d888f111933efd128c9b53101\",\"record_cell_key\":\"records.resident-registration.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title41-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The board hereby delegates all of its administrative \nduties to the Attorney General and such immigration \nofficers of American Samoa as he/she deems \nnecessary. \nHistory: Rule 3 -86, eff 7 Dec 86. \n41.0303 Appellate jurisdiction. \nAn appeal shall lie to", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The approved records include Form P200 registration-receipt applications, Form P400 address/change-of-address notices, Form IB 101 permanent-residence applications, and Form IB 102 orders granting permanent-resident status.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title41-resident.json\",\"author_fetch_sha256\":\"5cf520210fbc6373bcd232f0156c9e880f9d5a8d888f111933efd128c9b53101\",\"record_cell_key\":\"records.resident-registration.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title41-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Application for Receipt Card P200 \nApplication for Extension of Time to Remin Under \nNumerial Limitations \nP300 \nNotice of Address or Change of Address P400 \nApplication fo Extension of 30 Days Entry Permit I0 101 \nComplaint Report I0 102 \nWarnings as to Rights I0 201 \nRecord of Sworn Statement -Affidavit of Witness I0 202 \nRecord of Sworn Statement I0 203 \nNotice of Request for Disposition I0 301 \nNotice of Violation I0 302 \nWaiver of Rights I0 303 \nOrder Requiring Cash Bond I0 304 \nRelease of Immigrtion Prisoner I0 305 \nOrder or Release on Recognizance I0 306 \nNotice of Revocation of Bond or Parole I0 307 \nRecord of Deportable Aliens I0 308 \nNotice of Detain, Deport, Remove or Present \nAliens \nTL 101 \nNotice to Transportation Line Regarding \nDeportation and Detention Expenses of Detained \nAliens \nTL 102 \nNotice to Transportation Line Regarding \nDeportation Expenses \nTL 103 \nClearance Prior to Deporting Alien from American \nSamoa \nTL 104 \nApplication for Permanent Residence IB 101 \nInstructions IB 101 \nI \nOrder Granting Permanent Resident Status IB 102 \nApplication for Becoming an American Samoan IB 103 \nInstructions IB 102 \nI \nApplication for Students IB 104 \nInstructions IB 104 \nI", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "For mailed access requests, the rules expressly use signature, address, date and place of birth, alien or employee identification if any, and another identifying document; in-person access may use a passport, alien registration receipt card, or other identification.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title41-resident.json\",\"author_fetch_sha256\":\"5cf520210fbc6373bcd232f0156c9e880f9d5a8d888f111933efd128c9b53101\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title41-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "(b) Verification of Identity. The following standards \nare applicable to any individual who requests \nrecords concerning him/herself unless other \nprovisions for identity verification are specified \nin the published notice pertaining to the \nparticular system of records: \n(1) An individual seeking access to records \nabout him/herself in person shall establish \nidentity by the presentation of a single \ndocument bearing a photograph (such as a \npassport, alien registration receipt card or \nidentification) or by the presentation of two \nitems of identification which do not bear a \nphotograph but do bear both a name and \naddress (such as a driver’s license, or credit \ncard). \n(2) An individual seeking access to records \nabout him/herself by mail shall establish \nidentity by a signature, address, date of \nbirth, place of birth, alien or employee \nidentification, if any and one other identifier \nsuch as a photocopy of an identifying \ndocument. \n(3) An individual seeking access to records \nabout him/herself by mail or in person who \ncannot provide the necessary \ndocumentation of identification may \nprovide a notarized statement swearing or \naffirming to his/her identity and to the fact \nthat he/she understands the penalty for false \nstatement pursuant to 41.0701 A.S.C.A. See \nalso 41.0702, 41.0703, 41.0704 and \n41.0313 A.S.C.A.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A person applying to become a permanent resident must submit a separate application, and the Immigration Board has exclusive jurisdiction to declare eligibility for permanent residence.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title41-resident.json\",\"author_fetch_sha256\":\"5cf520210fbc6373bcd232f0156c9e880f9d5a8d888f111933efd128c9b53101\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title41-resident.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "41.1002 Application. \n(a) Any person applying to become a permanent \nresident must submit a separate application. The \nboard hereby approves forms IB 101, IB 101 1, \nand IB 102 for use relative to permanent \nresidence. The board shall have exclusive \njurisdiction in declaring eligibility for permanent \nresidents pursuant to the act. \n(b) It is the policy of the Attorney General that an \nalien applying for permanent residence pursuant \nto 41.0403(a)(1) A.S.C.A., who was granted \npermission to remain and/or work in American \nSamoa pursuant to 41.0301(d) A.S.C.A. (outside \nof the numerical lim itations established by \nsection 41.0301 A.S.C.A., shall not count the \nyears of that status toward the residency \nrequirement for permanent residence. \nHistory: Rule 3 -86, eff 7 Dec 86; amd 2010, eff 5 May \n2010. \nAmendments: 2010, numbered original provision (a); \nnew subsection (b) added as indicated above.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Treasurer of American Samoa, under the Governor's general supervision, administers and enforces the separate territorial income tax under the Samoan Income Tax Act, A.S.C.A. §§ 11.0401-11.0405, including applicable incorporated Subtitle F provisions.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title11-tax.json\",\"author_fetch_sha256\":\"844ecf76cc2750a6fceeaaca77e55dfa273e036cc85ba0031584d1accaccd9f6\",\"record_cell_key\":\"records.tax-records.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title11-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a)   The income tax and the income tax rules in force in the United States of America in effect on December 31, 2000, where not clearly inapplicable or incompatible with the intent of this section, are adopted by American Samoa, and shall be deemed to impose a separate Territorial income tax, payable to the government. These laws include, but are not limited to, the following provisions of the United States Internal Revenue Code of 1954: subtitle A; chapters 24 and 25 of subtitle C, with reference to the collection of income tax at source on wages; and all provisions of subtitle F which apply to the income tax, including provisions as to crimes, other offenses and forfeitures contained in chapter 75.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/copy-of-asac-2024-edition-5/10-title-15%E2%80%93parks-%26-rec.-%28.pdf%29", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Treasurer of American Samoa, under the Governor's general supervision, administers and enforces the American Samoa income tax and prescribes its enforcement rules.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/title11-tax.json\",\"author_fetch_sha256\":\"844ecf76cc2750a6fceeaaca77e55dfa273e036cc85ba0031584d1accaccd9f6\",\"record_cell_key\":\"records.tax-records.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/title11-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "(a)   The administration and enforcement of the American Samoa Income Tax shall be the responsibility of the Treasurer of American Samoa under the general supervision of the Governor.\n\n \n\n(b)   The Treasurer shall have the same administrative and enforcement powers and remedies with regard to the American Samoa Income Tax as the Secretary of the Treasury, and other United States officials of the Executive branch, have with regard to the United States Income Tax.\n\n \n\n(c)   Rules for enforcement of the Income Tax Act shall be prescribed by the Treasurer.\n\n \n\n(d)   The Treasurer shall have authority to issue, as needed, all or a part of the text of income tax laws in force pursuant to this chapter, but the failure to exercise such authority may not prejudice or limit the application of the laws so in force.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.osas.as/copy-of-asac-2024-edition-5/10-title-15%E2%80%93parks-%26-rec.-%28.pdf%29", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The captured record is the 2025 Form 390 American Samoa individual income-tax return and its attached territorial schedules.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/form390.json\",\"author_fetch_sha256\":\"dc16cea8df5c954f77d6c74870d4fa9152eef355a302734f1ab6a9f6da8c2d18\",\"record_cell_key\":\"records.tax-records.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/form390.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "## SHEET: 390 \nA1=Form | E1=Department of Treasury—American Samoa Tax Division\nE2=A.S. Individual Income Tax Return™\nA4=The ASG has adopted legislation providing that the U.S. Internal Revenue Code in effect on December 31, 2000, shall be applicable in America", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.americansamoa.gov/_files/ugd/4bfff9_a3bcba04ed65461ba9c6e20f503a8725.xlsx?dn=2025%20Tax%20Forms%20Updated-V3-%204.11.2026.xlsx", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form 390 requests the taxpayer's and spouse's names and Social Security numbers, village/home and mailing address, home and business telephone numbers, filing status, and dependent names, birth dates, Social Security numbers, and relationships.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/form390.json\",\"author_fetch_sha256\":\"dc16cea8df5c954f77d6c74870d4fa9152eef355a302734f1ab6a9f6da8c2d18\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/form390.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "E7=Your first name and initial | P7=Last name | Z7=Your social security number\nA8=Please print or type\nE10=If a joint return, spouse’s first name and initial | P10=Last name | Z10=Spouse’s social security number\nE13=Home address (name of village). If you have a P.O. Box | Z13=Home phone No. | AD13=Business phone No.\nE14=P.O. BOX\nE16=City, town or post office, state, and ZIP code. If you have a foreign address | Z16=Do you live in a rental home\nE17=PAGO PAGO, AS 96799 | Z17=Yes | AD17=No\nA20=Filing Status | E20=1 | G20=Single | K20=(Someone can claim: | Q20=You as a dependent", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.americansamoa.gov/_files/ugd/4bfff9_a3bcba04ed65461ba9c6e20f503a8725.xlsx?dn=2025%20Tax%20Forms%20Updated-V3-%204.11.2026.xlsx", "table": "grain" }, "grain:m_travel_records#US-AS.US-AS|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form 390 records a home address by village or P.O. Box, city or town, state and ZIP code, and asks whether the taxpayer lives in a rental home.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.5.US-AS/record.json\",\"accepted_record_sha256\":\"8a034cdb1d90b243720d74b12ba0e43add472495ad8e9e712cbccff9b8e525f2\",\"accepted_revision_sha\":\"13e07c85f4909fb4271c59dbde9b02eadcfb84a1182d5ada61bd556e36871de2\",\"author_fetch_path\":\"w2_research_gov/US-AS/events/form390.json\",\"author_fetch_sha256\":\"dc16cea8df5c954f77d6c74870d4fa9152eef355a302734f1ab6a9f6da8c2d18\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-AS/events/form390.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "E13=Home address (name of village). If you have a P.O. Box | Z13=Home phone No. | AD13=Business phone No.\nE14=P.O. BOX\nE16=City, town or post office, state, and ZIP code. If you have a foreign address | Z16=Do you live in a rental home\nE17=PAGO PAGO, AS 96799", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-AS", "row_key": "US-AS|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.americansamoa.gov/_files/ugd/4bfff9_a3bcba04ed65461ba9c6e20f503a8725.xlsx?dn=2025%20Tax%20Forms%20Updated-V3-%204.11.2026.xlsx", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Under 11 GCA Chapter 30, the Commissioner—the Guam Director of Revenue and Taxation—administers and enforces the occupancy-tax provisions.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/guam-tax-lawbook-lodging.json\",\"author_fetch_sha256\":\"ff8a6f9e433d0640feff9e1a8d95e16b3cb31947c810027df1cbdce35050e3f6\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/guam-tax-lawbook-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§30102. Definitions . As used in this Chapter: \n \n (a) Transient occupant of a room or rooms in a \n hotel, lodging house or similar facilities means those \n persons who occupy such facilities in a specific location for \n less than ninety (90) consecutive days. \n \n (b) Person means any individual, firm, \n copartnership, cooperative, nonprofit membership \n corporation, joint venture, association, corporation, estate, \n trust, business trust, trustee in bankruptcy, receiver, \n auctioneer, syndicate, assignee, club, society, or other \n group or combination acting as unit, whether public or \n private, or quasi-public, and plural as well as the singular \n number. \n \n (c) Sale means the sale or charges for any room or \n rooms, lodging, or accommodations furnished to transients \n by any hotel, motel, inn, tourist camp, tourist cabin, \n camping grounds, club, or any other place in which rooms, \n lodging, space, or accommodations are furnished regularly \n to transients for consideration. \n \n (d) Commissioner shall mean and include the \n person who is performing the duties of Director of Revenue \n and Taxation for the government of Guam and who is \n charged with the administration and enforcement of the \n provisions of this Act.\n \n97 11 GCA - Finance & Taxation, Division 2 - Taxes \nDepartment of Revenue & Taxation - Guam Tax Laws - March 2007 Publication", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.guamtax.com/info/GuamTaxLawBook_revised0307.pdf", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The occupancy-tax taxpayer keeps the records in English in Guam; the Tax Commissioner or a designated representative may examine them.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/guam-tax-lawbook-lodging.json\",\"author_fetch_sha256\":\"ff8a6f9e433d0640feff9e1a8d95e16b3cb31947c810027df1cbdce35050e3f6\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/guam-tax-lawbook-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§30104. Records to be Kept. Every taxpayer shall keep, in \nthe English language, in Guam, and preserve for a period of five \n(5) years, suitable records of gross proceeds of sales and gross \nincome, and such other books, records of accounts, registers of \noccupants, cash register tapes, and invoices as may be required \nby the Commissioner, and all such books, records, and invoices \nshall be open for examination at any time by the Commissioner or \nhis duly designated representative. Any person violating this \nSection shall be guilty of a misdemeanor; and any director, \npresident, secretary, or treasurer of a corporation who permits, \naids, or abets the corporation to violate this Section shall likewise \nbe guilty of a misdemeanor. On conviction thereof by a court of \ncompetent jurisdiction, any license issued for the operation of such \nbusiness shall be suspended upon such conviction for at least the \nperiod of any imprisonment imposed therefor plus six (6) months, \nand if no imprisonment is ordered, for a period of at least six (6) \nmonths.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.guamtax.com/info/GuamTaxLawBook_revised0307.pdf", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The taxpayer must keep gross-proceeds and gross-income records plus books, account records, occupant registers, cash-register tapes, invoices, and other records the Commissioner may require.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/guam-tax-lawbook-lodging.json\",\"author_fetch_sha256\":\"ff8a6f9e433d0640feff9e1a8d95e16b3cb31947c810027df1cbdce35050e3f6\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/guam-tax-lawbook-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§30104. Records to be Kept. Every taxpayer shall keep, in \nthe English language, in Guam, and preserve for a period of five \n(5) years, suitable records of gross proceeds of sales and gross \nincome, and such other books, records of accounts, registers of \noccupants, cash register tapes, and invoices as may be required \nby the Commissioner, and all such books, records, and invoices \nshall be open for examination at any time by the Commissioner or \nhis duly designated representative. Any person violating this \nSection shall be guilty of a misdemeanor; and any director, \npresident, secretary, or treasurer of a corporation who permits, \naids, or abets the corporation to violate this Section shall likewise \nbe guilty of a misdemeanor. On conviction thereof by a court of \ncompetent jurisdiction, any license issued for the operation of such \nbusiness shall be suspended upon such conviction for at least the \nperiod of any imprisonment imposed therefor plus six (6) months, \nand if no imprisonment is ordered, for a period of at least six (6) \nmonths.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.guamtax.com/info/GuamTaxLawBook_revised0307.pdf", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Section 30104 expressly requires registers of occupants but does not enumerate guest identity fields in the cited text; it separately lists financial and transaction records.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/guam-tax-lawbook-lodging.json\",\"author_fetch_sha256\":\"ff8a6f9e433d0640feff9e1a8d95e16b3cb31947c810027df1cbdce35050e3f6\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/guam-tax-lawbook-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§30104. Records to be Kept. Every taxpayer shall keep, in \nthe English language, in Guam, and preserve for a period of five \n(5) years, suitable records of gross proceeds of sales and gross \nincome, and such other books, records of accounts, registers of \noccupants, cash register tapes, and invoices as may be required \nby the Commissioner, and all such books, records, and invoices \nshall be open for examination at any time by the Commissioner or \nhis duly designated representative. Any person violating this \nSection shall be guilty of a misdemeanor; and any director, \npresident, secretary, or treasurer of a corporation who permits, \naids, or abets the corporation to violate this Section shall likewise \nbe guilty of a misdemeanor. On conviction thereof by a court of \ncompetent jurisdiction, any license issued for the operation of such \nbusiness shall be suspended upon such conviction for at least the \nperiod of any imprisonment imposed therefor plus six (6) months, \nand if no imprisonment is ordered, for a period of at least six (6) \nmonths.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.guamtax.com/info/GuamTaxLawBook_revised0307.pdf", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Chapter 30 defines a transient occupant as someone occupying covered lodging in one location for fewer than 90 consecutive days; that stay-category definition is not a determination of domicile or tax residence.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/guam-tax-lawbook-lodging.json\",\"author_fetch_sha256\":\"ff8a6f9e433d0640feff9e1a8d95e16b3cb31947c810027df1cbdce35050e3f6\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/guam-tax-lawbook-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§30102. Definitions . As used in this Chapter: \n \n (a) Transient occupant of a room or rooms in a \n hotel, lodging house or similar facilities means those \n persons who occupy such facilities in a specific location for \n less than ninety (90) consecutive days. \n \n (b) Person means any individual, firm, \n copartnership, cooperative, nonprofit membership \n corporation, joint venture, association, corporation, estate, \n trust, business trust, trustee in bankruptcy, receiver, \n auctioneer, syndicate, assignee, club, society, or other \n group or combination acting as unit, whether public or \n private, or quasi-public, and plural as well as the singular \n number. \n \n (c) Sale means the sale or charges for any room or \n rooms, lodging, or accommodations furnished to transients \n by any hotel, motel, inn, tourist camp, tourist cabin, \n camping grounds, club, or any other place in which rooms, \n lodging, space, or accommodations are furnished regularly \n to transients for consideration. \n \n (d) Commissioner shall mean and include the \n person who is performing the duties of Director of Revenue \n and Taxation for the government of Guam and who is \n charged with the administration and enforcement of the \n provisions of this Act.\n \n97 11 GCA - Finance & Taxation, Division 2 - Taxes \nDepartment of Revenue & Taxation - Guam Tax Laws - March 2007 Publication", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.guamtax.com/info/GuamTaxLawBook_revised0307.pdf", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "INA 265 and 8 CFR part 265 require aliens in the United States who are required to register to report an address change to USCIS within 10 days of moving.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/uscis-registration.json\",\"author_fetch_sha256\":\"1ae47ad290c3791fc33dbe14bfa71b3abb650709fefa14dd66efd9fd26372cdd\",\"record_cell_key\":\"records.resident-registration.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Under INA 265 and 8 CFR part 265, all aliens in the United States required to register must report a change of address to USCIS within 10 days of moving.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "After Form G-325R is submitted, USCIS reviews the information provided and available DHS records about the filer.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/uscis-registration.json\",\"author_fetch_sha256\":\"1ae47ad290c3791fc33dbe14bfa71b3abb650709fefa14dd66efd9fd26372cdd\",\"record_cell_key\":\"records.resident-registration.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Once you have submitted Form G-325R, USCIS will review the information you provided and any DHS records that are available about you.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "USCIS states that 8 CFR 264.1(a) prescribes registration forms an alien can file to comply with the registration and fingerprint requirement.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/uscis-registration.json\",\"author_fetch_sha256\":\"1ae47ad290c3791fc33dbe14bfa71b3abb650709fefa14dd66efd9fd26372cdd\",\"record_cell_key\":\"records.resident-registration.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The following list are prescribed registration forms under 8 CFR 264.1(a) that an alien can file to comply with the registration and fingerprint requirement:", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form AR-11 collects family, given, and middle names; date of birth; A-number if any; present and previous physical addresses; optional mailing address; signature; and signature date.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/uscis-ar11.json\",\"author_fetch_sha256\":\"23ebe3f8ea6413b5c22e4c701401954b2ed08eb94387d411b92878158ea55c6f\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/uscis-ar11.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "NOTE: An asterisk (*) indicates a mandatory field that must be completed.\n\nInformation About You\n*Family Name (Last Name) *Given Name (First Name) Middle Name (if applicable)\n\n\n*Date of Birth (mm/dd/yyyy) Alien Registration Number (A-Number) (if any)\n ► A-\n\n\nInformation About Your Address\n*Present Physical Address (No PO Boxes)\n*Street Number and Name Apt. Ste. Flr. Number\n\n\n*City or Town *State *ZIP Code\n\n\n (USPS ZIP Code Lookup)\nPrevious Physical Address\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n\nMailing Address (optional)\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n (USPS ZIP Code Lookup)\n\nYour Signature\n*Your Signature Date of Signature (mm/dd/yyyy)", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "AR-11 records present and previous physical addresses, but the form expressly says it is not evidence of identity, age, or claimed status.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/uscis-ar11.json\",\"author_fetch_sha256\":\"23ebe3f8ea6413b5c22e4c701401954b2ed08eb94387d411b92878158ea55c6f\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/uscis-ar11.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Information About Your Address\n*Present Physical Address (No PO Boxes)\n*Street Number and Name Apt. Ste. Flr. Number\n\n\n*City or Town *State *ZIP Code\n\n\n (USPS ZIP Code Lookup)\nPrevious Physical Address\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n\nMailing Address (optional)\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n (USPS ZIP Code Lookup)\n\nYour Signature\n*Your Signature Date of Signature (mm/dd/yyyy)\n\n\n\n\nForm AR-11 Edition 11/02/22 Page 1 of 2\n\fAddress Change Information and Instructions\nAll aliens subject to registration requirements may use this form to report a change of address within 10 days of such change. For\ndetailed instructions on how to update your address, please visit www.uscis.gov/addresschange. The collection of this information is\nrequired by Immigration and Nationality Act (INA) section 265 (8 U.S.C. 1305). U.S. Citizenship and Immigration Services (USCIS)\nuses the data collected on this form for statistical and record-keeping purposes, and may share this information with other Federal,\nstate, local, and law enforcement officials. Failure to report a change of address is punishable by fine or imprisonment and/or removal\nfrom the United States.\nNOTE: This form is not evidence of identity, age, or status claimed.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Guam DRT's Taxpayer Services Division administers the Guam Territorial Income Tax and Business Privilege Tax laws and processes declarations, assessments, compliance clearances, and taxpayer records.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/guam-drt-taxpayer-services-tax.json\",\"author_fetch_sha256\":\"2d703b0fa4d9878c954bb6c6578a1a423858b9b1f5a50d0878e5b2564b80ddbc\",\"record_cell_key\":\"records.tax-records.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/guam-drt-taxpayer-services-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The Taxpayer Service Division (TSD) is responsible\nfor the administration of the Guam Territorial Income Tax and Business\nPrivilege Tax laws of Guam. The division is charged with providing\na comprehensive year-round taxpayer service program which include counter\nservices; processing of tax declarations; assessment of taxes due in\na timely manner; identification of non-filers; maintenance of account\nreceivables; tax compliance clearances; taxpayer education programs;\nand the maintenance and storage of all taxpayer records as mandated\nby PL 17-4, Executive Order 83-15.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.guamtax.com/about/taxdivision.html", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Taxpayer Services branches divide the work: electronic processing, wage-information collection, accounting maintenance, and Central Files control, filing, maintenance, storage, and disposition.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/guam-drt-taxpayer-services-tax.json\",\"author_fetch_sha256\":\"2d703b0fa4d9878c954bb6c6578a1a423858b9b1f5a50d0878e5b2564b80ddbc\",\"record_cell_key\":\"records.tax-records.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/guam-drt-taxpayer-services-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Electronic Data Processing Branch\n(EDPB )\n\nResponsible for the data processing of all tax returns, schedules, forms,\ndeclarations and related tax documents.\n\n\n\n\n\n\nState Wage & Information Collection Agency\n(SWICA) \n\nResponsible for the collection of wage information on employees from all\nemployers in Guam in coordination with the Department of Public Health\nand Social Services to reduce the possibility of fraud and abuse with federal\nand locally funded social service programs.\n\n\n\n\n\n\nAccounting Branch\n(AB) \n\nResponsible for the update and maintenance of accounting records, payments\nand assessments for the Department of Revenue and Taxation.\n\n\n\n\n\n\nCentral Files Branch\n(CF) \n\nResponsible for the control, filing, maintenance, storage and disposition\nof all tax returns, tax declarations, tax forms and schedules and other\ntax related documents that are filed with the Department of Revenue and\nTaxation.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.guamtax.com/about/taxdivision.html", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "DRT describes tax returns, schedules, forms, declarations, related tax documents, wage information, accounting records, payments, and assessments.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/guam-drt-taxpayer-services-tax.json\",\"author_fetch_sha256\":\"2d703b0fa4d9878c954bb6c6578a1a423858b9b1f5a50d0878e5b2564b80ddbc\",\"record_cell_key\":\"records.tax-records.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/guam-drt-taxpayer-services-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Electronic Data Processing Branch\n(EDPB )\n\nResponsible for the data processing of all tax returns, schedules, forms,\ndeclarations and related tax documents.\n\n\n\n\n\n\nState Wage & Information Collection Agency\n(SWICA) \n\nResponsible for the collection of wage information on employees from all\nemployers in Guam in coordination with the Department of Public Health\nand Social Services to reduce the possibility of fraud and abuse with federal\nand locally funded social service programs.\n\n\n\n\n\n\nAccounting Branch\n(AB) \n\nResponsible for the update and maintenance of accounting records, payments\nand assessments for the Department of Revenue and Taxation.\n\n\n\n\n\n\nCentral Files Branch\n(CF) \n\nResponsible for the control, filing, maintenance, storage and disposition\nof all tax returns, tax declarations, tax forms and schedules and other\ntax related documents that are filed with the Department of Revenue and\nTaxation.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.guamtax.com/about/taxdivision.html", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form GRT-1 requests the licensee name, EIN or SSN, GRT account number, mailing address, email address, telephone number, reporting month/year, signature, printed name, and date.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/guam-drt-grt1-tax.json\",\"author_fetch_sha256\":\"33640b33c0f510a028d3ae5b5604d98c0eae57d1268444df5f626ea595a2339a\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/guam-drt-grt1-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "DEPARTMENT OF REVENUE AND TAXATION Page 1 of 2 \nGOVERNMENT OF GUAM \nFORM GRT-1 MONTHLY GROSS RECEIPTS, USE AND OCCUPANCY TAX RETURN \nNAME OF LICENSEE MONTH / YEAR ENDING FOR OFFICIAL USE \nEIN/SSN GRT ACCOUNT NUMBER ORIGINAL RETURN \nMAILING ADDRESS AMENDED RETURN \nExplain any changes in the space \nprovided on page 2 of this form. \nEMAIL ADDRESS TELEPHONE NO. \nBUSINESS ACTIVITY OR \nKIND OF TAX \n(A) \nGROSS RECEIPTS \nAMOUNT OR VALUE \n(B) \nEXEMPTION \n(Attach Sch. GRT-E) \n(C) \nTAXABLE AMOUNT \nOR VALUE \n(D) \nTAX \nRATES \n(E) \nTAX DUE \nPART 1: GROSS RECEIPTS TAX * Note: For tax periods prior to April 1, 2018, use the applicable tax rate of 4% to compute tax due. \n1. WHOLESALING 5 %* \n2. RETAILING 5 %* \n3. SERVICE 5 %* \n4. RENTAL REAL PROP. 5 %* \n5. RENTAL OTHERS 5 %* \n6. PROFESSION 5 %* \n7. COMMISSION 5 %* \n8. INSURANCE PREMIUM 5 %* \n9. CONTRACTING (LOCAL) 5 %* \n10. CONTRACTING (US) 5 %* \n11. INTEREST 5 %* \n12. AMUSEMENT 5 %* \n13. OTHERS 5 %* \n14. TOTALS (Add lines 1-13)\n14a. Enter the reduction amount, if any, from Worksheet A, line 6. See instructions. If you do not \nqualify for LECSB, enter -0-. \n14b. Subtract line 14a from line 14. This is your TOTAL GRT \nPART 2: USE TAX \n15. IMPORTATION 4% \n16. LOCAL PURCHASES 4% \n17. INVENTORY USED 4% \n18. USE TAX TOTAL\nPART 3: OCCUPANCY TAX \n19. HOTEL/MOTEL/OTHER 11% \n20. BED & BREAKFAST 4% \nPART 4: \n42. Add lines 14b, 18, 19 and 20 of Column E. This is your TOTAL TAX 42. \n43. PENALTY 43. \n44. INTEREST 44. \n45. CREDIT OR ADJUSTMENT 45. \n46. BALANCE TAX DUE 46. \nUnder penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they \nare true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which the preparer has any knowledge. \nSIGNATURE (TAXPAYER OR AUTHORIZED AGENT) PRINT NAME DATE", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.guamtax.com/forms/GRT1.pdf", "table": "grain" }, "grain:m_travel_records#US-GU.US-GU|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form GRT-1 collects a mailing address and business or tax identifiers; the captured Guam tax and resident-registration bodies do not establish that field as proof of domicile or individual tax residence.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/US-GU.json\",\"accepted_record_sha256\":\"9a8c54061a67a0ca2a742c03f86f15e16cd9d54d7f64e585c235fdefa8817e6e\",\"accepted_revision_sha\":\"8dae63664e8a42df4b10f293bdce10c478b82b57c8cdc1edf91da23a2a4658b0\",\"author_fetch_path\":\"w2_research_gov/US-GU/events/guam-drt-grt1-tax.json\",\"author_fetch_sha256\":\"33640b33c0f510a028d3ae5b5604d98c0eae57d1268444df5f626ea595a2339a\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"search_record\":{\"cell_entry\":\"records.tax-records.residency_source_ref\",\"path\":\"rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-GU/r3/search-record.json\",\"sha256\":\"1d2ca5d788fe521810924e4ed0fec01b4415b25fa761ab5279b85fdd76b7a490\"},\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-GU/events/guam-drt-grt1-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "FORM GRT-1 MONTHLY GROSS RECEIPTS, USE AND OCCUPANCY TAX RETURN \nNAME OF LICENSEE MONTH / YEAR ENDING FOR OFFICIAL USE \nEIN/SSN GRT ACCOUNT NUMBER ORIGINAL RETURN \nMAILING ADDRESS AMENDED RETURN \nExplain any changes in the space \nprovided on page 2 of this form. \nEMAIL ADDRESS TELEPHONE NO. \nBUSINESS ACTIVITY OR \nKIND OF TAX \n(A) \nGROSS RECEIPTS \nAMOUNT OR VALUE \n(B) \nEXEMPTION \n(Attach Sch. GRT-E) \n(C) \nTAXABLE AMOUNT \nOR VALUE \n(D) \nTAX \nRATES \n(E) \nTAX DUE", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-GU", "row_key": "US-GU|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.guamtax.com/forms/GRT1.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Under 4 CMC §1502, the lodging operator collects the hotel occupancy tax and makes a monthly return to the Secretary by the twentieth day of the succeeding month.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/section1502-lodging.json\",\"author_fetch_sha256\":\"0c3b964af81ce84b68b1ee6a06cb189c228cca943b963e1ae4ffba90ea3d4485\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/section1502-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "TITLE 4: ECONOMIC RESOURCES \nDIVISION 1: REVENUE AND TAXATION \n \n§ 1502. Hotel Occupancy Tax. \n(a) An occupancy tax is imposed upon transient occupants of a room or rooms \nin a hotel, lodging house, motel, resort motel, apartment, apartment motel, \nrooming house, private residence, bed and breakfast, condominium or similar \nfacility located in the Commonwealth. The tax shall be 15 percent of the amount \ncharged or paid for the accommodations. \n(b) The tax imposed by this section shall be collected by the person who \noperates, owns or manages a hotel, lodging house, motel, resort motel, apartment, \napartment motel, rooming house, private residence, bed and breakfast, \ncondominium, or similar facility as and when paid or charged to the hotel, \nlodging house, motel, resort motel, apartment, apartment motel, rooming house, \nprivate residence, bed and breakfast, condominium, or similar facility. \n(c) Every person required to collect the tax imposed by this section shall, on or \nbefore the 20th day of the succeeding month make a monthly return to the \nsecretary and pay over the taxes required to be collected for the previous month. \nSource: PL 9-22, § 1 (§ 1502) (repealing PL 3 -11, § 502); amended by PL \n10-75, § 2; subsection (a) amended by PL 18 -1 § 3 (Mar. 11, 2013); (a) –(b) \namended by PL 20-30 § 2 (Dec. 11, 2017). \nCommission Comment: With respect to the reference to the “secretary” of \nthe Department of Finance, see Executive Order 94 -3 (effective Aug. 23, \n1994), reorganizing the executive branch, changing a gency names and official \ntitles, and effecting other changes, set forth in the Commission comment to 1 \nCMC § 2001. \nPL 10-75 took effect on December 19, 1997. PL 10-75 amended this section \nto clarify the definition of hotel, lodging house, or similar facility subject to the \nhotel occupancy tax. According to PL 10-75, § 1: \nSection 1. Findings. The legislature finds that there is some confusion \nregarding what constitutes a hotel, lodging house, or similar facility \nwhich is subject to the occupa ncy tax. The Legislature finds and declares \nthat the intent of the hotel occupancy tax as enacted by Public Law 3 -11 \nand reenacted by Public Law 9 -22 was and is that every person who \nrents, leases, or lets for consideration any living quarters or \naccommodations in any hotel, motel, resort motel, apartment, apartment \nmotel, resort motel, apartment, apartment motel, rooming house, or \ncondominium for a term of 3 months or less, is exercising a taxable \nprivilege on the proceeds therefrom. The intent was and is not to tax \npersons who rent living accommodations rather than owning their homes, \nbut to provide a tax on the rental o f lodging facilities that primarily serve \ntransient guests.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://cnmilaw.org/pdf/cmc_section/T4/1502.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The person who operates, owns, or manages the covered lodging collects the tax and makes a monthly return to the Department of Finance Secretary by the twentieth day of the succeeding month.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/section1502-lodging.json\",\"author_fetch_sha256\":\"0c3b964af81ce84b68b1ee6a06cb189c228cca943b963e1ae4ffba90ea3d4485\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/section1502-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "TITLE 4: ECONOMIC RESOURCES \nDIVISION 1: REVENUE AND TAXATION \n \n§ 1502. Hotel Occupancy Tax. \n(a) An occupancy tax is imposed upon transient occupants of a room or rooms \nin a hotel, lodging house, motel, resort motel, apartment, apartment motel, \nrooming house, private residence, bed and breakfast, condominium or similar \nfacility located in the Commonwealth. The tax shall be 15 percent of the amount \ncharged or paid for the accommodations. \n(b) The tax imposed by this section shall be collected by the person who \noperates, owns or manages a hotel, lodging house, motel, resort motel, apartment, \napartment motel, rooming house, private residence, bed and breakfast, \ncondominium, or similar facility as and when paid or charged to the hotel, \nlodging house, motel, resort motel, apartment, apartment motel, rooming house, \nprivate residence, bed and breakfast, condominium, or similar facility. \n(c) Every person required to collect the tax imposed by this section shall, on or \nbefore the 20th day of the succeeding month make a monthly return to the \nsecretary and pay over the taxes required to be collected for the previous month. \nSource: PL 9-22, § 1 (§ 1502) (repealing PL 3 -11, § 502); amended by PL \n10-75, § 2; subsection (a) amended by PL 18 -1 § 3 (Mar. 11, 2013); (a) –(b) \namended by PL 20-30 § 2 (Dec. 11, 2017). \nCommission Comment: With respect to the reference to the “secretary” of \nthe Department of Finance, see Executive Order 94 -3 (effective Aug. 23, \n1994), reorganizing the executive branch, changing a gency names and official \ntitles, and effecting other changes, set forth in the Commission comment to 1 \nCMC § 2001. \nPL 10-75 took effect on December 19, 1997. PL 10-75 amended this section \nto clarify the definition of hotel, lodging house, or similar facility subject to the \nhotel occupancy tax. According to PL 10-75, § 1: \nSection 1. Findings. The legislature finds that there is some confusion \nregarding what constitutes a hotel, lodging house, or similar facility \nwhich is subject to the occupa ncy tax. The Legislature finds and declares \nthat the intent of the hotel occupancy tax as enacted by Public Law 3 -11 \nand reenacted by Public Law 9 -22 was and is that every person who \nrents, leases, or lets for consideration any living quarters or \naccommodations in any hotel, motel, resort motel, apartment, apartment \nmotel, resort motel, apartment, apartment motel, rooming house, or \ncondominium for a term of 3 months or less, is exercising a taxable \nprivilege on the proceeds therefrom. The intent was and is not to tax \npersons who rent living accommodations rather than owning their homes, \nbut to provide a tax on the rental o f lodging facilities that primarily serve \ntransient guests.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://cnmilaw.org/pdf/cmc_section/T4/1502.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form OS-3300 is a Monthly Bar and Occupancy Tax Return whose occupancy-tax computation reports gross revenue and tax.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/os3300-lodging.json\",\"author_fetch_sha256\":\"4806fee59147529216610af626f03f7e086dbf684e5765233b52fdfe3950ba1c\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/os3300-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Monthly Bar and Occupancy Tax Return\n1) GROSS REVENUE . . . . . . . . . . . .\n2) TAX ON LINE 1 . . . . . . . . . . . .\n3) PRIOR PAYMENTS ON ORIGINAL RETURN (If applicable) \n4) DUE . . . . . . . . . . . . . . . .\n5) OVERPAID . . . . . . . . . . . . . .\nBAR TAXBAR | OCCUPANCY TAX COMPUTATION", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://finance.gov.mp/division-forms/revenue-taxation/additional-forms/form-os-3300.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form OS-3300 requests the taxpayer name, DBA, nine-digit TIN, mailing address, island, village, telephone number, contact person, filing period, signature, and preparer fields; it reports aggregate occupancy revenue and does not enumerate guest identifiers.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/os3300-lodging.json\",\"author_fetch_sha256\":\"4806fee59147529216610af626f03f7e086dbf684e5765233b52fdfe3950ba1c\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/os3300-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Taxpayer’s name \nForm OS-3300\nDBA (Doing business as) C. Telephone number D. Contact person\nMailing address E. Island F. Village", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://finance.gov.mp/division-forms/revenue-taxation/additional-forms/form-os-3300.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "No. The statute's findings describe lodging for three months or less that primarily serves transient guests; that taxable stay category is not a determination of domicile or tax residence.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/section1502-lodging.json\",\"author_fetch_sha256\":\"0c3b964af81ce84b68b1ee6a06cb189c228cca943b963e1ae4ffba90ea3d4485\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/section1502-lodging.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "TITLE 4: ECONOMIC RESOURCES \nDIVISION 1: REVENUE AND TAXATION \n \n§ 1502. Hotel Occupancy Tax. \n(a) An occupancy tax is imposed upon transient occupants of a room or rooms \nin a hotel, lodging house, motel, resort motel, apartment, apartment motel, \nrooming house, private residence, bed and breakfast, condominium or similar \nfacility located in the Commonwealth. The tax shall be 15 percent of the amount \ncharged or paid for the accommodations. \n(b) The tax imposed by this section shall be collected by the person who \noperates, owns or manages a hotel, lodging house, motel, resort motel, apartment, \napartment motel, rooming house, private residence, bed and breakfast, \ncondominium, or similar facility as and when paid or charged to the hotel, \nlodging house, motel, resort motel, apartment, apartment motel, rooming house, \nprivate residence, bed and breakfast, condominium, or similar facility. \n(c) Every person required to collect the tax imposed by this section shall, on or \nbefore the 20th day of the succeeding month make a monthly return to the \nsecretary and pay over the taxes required to be collected for the previous month. \nSource: PL 9-22, § 1 (§ 1502) (repealing PL 3 -11, § 502); amended by PL \n10-75, § 2; subsection (a) amended by PL 18 -1 § 3 (Mar. 11, 2013); (a) –(b) \namended by PL 20-30 § 2 (Dec. 11, 2017). \nCommission Comment: With respect to the reference to the “secretary” of \nthe Department of Finance, see Executive Order 94 -3 (effective Aug. 23, \n1994), reorganizing the executive branch, changing a gency names and official \ntitles, and effecting other changes, set forth in the Commission comment to 1 \nCMC § 2001. \nPL 10-75 took effect on December 19, 1997. PL 10-75 amended this section \nto clarify the definition of hotel, lodging house, or similar facility subject to the \nhotel occupancy tax. According to PL 10-75, § 1: \nSection 1. Findings. The legislature finds that there is some confusion \nregarding what constitutes a hotel, lodging house, or similar facility \nwhich is subject to the occupa ncy tax. The Legislature finds and declares \nthat the intent of the hotel occupancy tax as enacted by Public Law 3 -11 \nand reenacted by Public Law 9 -22 was and is that every person who \nrents, leases, or lets for consideration any living quarters or \naccommodations in any hotel, motel, resort motel, apartment, apartment \nmotel, resort motel, apartment, apartment motel, rooming house, or \ncondominium for a term of 3 months or less, is exercising a taxable \nprivilege on the proceeds therefrom. The intent was and is not to tax \npersons who rent living accommodations rather than owning their homes, \nbut to provide a tax on the rental o f lodging facilities that primarily serve \ntransient guests.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://cnmilaw.org/pdf/cmc_section/T4/1502.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "INA 265 and 8 CFR part 265 require aliens in the United States who are required to register to report an address change to USCIS within 10 days of moving.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/uscis-registration.json\",\"author_fetch_sha256\":\"38618a51d8310080fe78319a2d7330dfd8c0bfe23fa27db67831c76b7fb2efea\",\"record_cell_key\":\"records.resident-registration.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Under INA 265 and 8 CFR part 265, all aliens in the United States required to register must report a change of address to USCIS within 10 days of moving.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "After Form G-325R is submitted, USCIS reviews the information provided and available DHS records about the filer.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/uscis-registration.json\",\"author_fetch_sha256\":\"38618a51d8310080fe78319a2d7330dfd8c0bfe23fa27db67831c76b7fb2efea\",\"record_cell_key\":\"records.resident-registration.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Once you have submitted Form G-325R, USCIS will review the information you provided and any DHS records that are available about you.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "USCIS states that 8 CFR 264.1(a) prescribes registration forms an alien can file to comply with the registration and fingerprint requirement.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/uscis-registration.json\",\"author_fetch_sha256\":\"38618a51d8310080fe78319a2d7330dfd8c0bfe23fa27db67831c76b7fb2efea\",\"record_cell_key\":\"records.resident-registration.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The following list are prescribed registration forms under 8 CFR 264.1(a) that an alien can file to comply with the registration and fingerprint requirement:", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form AR-11 collects family, given, and middle names; date of birth; A-number if any; present and previous physical addresses; optional mailing address; signature; and signature date.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/uscis-ar11.json\",\"author_fetch_sha256\":\"166c9707adebff12c29c9305edd5a65ac8b55381fee616913393d33ef3a9c134\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/uscis-ar11.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "NOTE: An asterisk (*) indicates a mandatory field that must be completed.\n\nInformation About You\n*Family Name (Last Name) *Given Name (First Name) Middle Name (if applicable)\n\n\n*Date of Birth (mm/dd/yyyy) Alien Registration Number (A-Number) (if any)\n ► A-\n\n\nInformation About Your Address\n*Present Physical Address (No PO Boxes)\n*Street Number and Name Apt. Ste. Flr. Number\n\n\n*City or Town *State *ZIP Code\n\n\n (USPS ZIP Code Lookup)\nPrevious Physical Address\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n\nMailing Address (optional)\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n (USPS ZIP Code Lookup)\n\nYour Signature\n*Your Signature Date of Signature (mm/dd/yyyy)", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "AR-11 records present and previous physical addresses, but the form expressly says it is not evidence of identity, age, or claimed status.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/uscis-ar11.json\",\"author_fetch_sha256\":\"166c9707adebff12c29c9305edd5a65ac8b55381fee616913393d33ef3a9c134\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/uscis-ar11.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Information About Your Address\n*Present Physical Address (No PO Boxes)\n*Street Number and Name Apt. Ste. Flr. Number\n\n\n*City or Town *State *ZIP Code\n\n\n (USPS ZIP Code Lookup)\nPrevious Physical Address\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n\nMailing Address (optional)\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n (USPS ZIP Code Lookup)\n\nYour Signature\n*Your Signature Date of Signature (mm/dd/yyyy)\n\n\n\n\nForm AR-11 Edition 11/02/22 Page 1 of 2\n\fAddress Change Information and Instructions\nAll aliens subject to registration requirements may use this form to report a change of address within 10 days of such change. For\ndetailed instructions on how to update your address, please visit www.uscis.gov/addresschange. The collection of this information is\nrequired by Immigration and Nationality Act (INA) section 265 (8 U.S.C. 1305). U.S. Citizenship and Immigration Services (USCIS)\nuses the data collected on this form for statistical and record-keeping purposes, and may share this information with other Federal,\nstate, local, and law enforcement officials. Failure to report a change of address is punishable by fine or imprisonment and/or removal\nfrom the United States.\nNOTE: This form is not evidence of identity, age, or status claimed.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The CNMI Governor or delegate, acting through duly authorized Commonwealth officers, administers and enforces the Northern Marianas Territorial Income Tax under 4 CMC §1701; that statute also governs return confidentiality.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/section1701-tax.json\",\"author_fetch_sha256\":\"ee18f19fcdea2ed4cb85ad64bb84f1fa50e48752ae86a397d90105ffcce20bdc\",\"record_cell_key\":\"records.tax-records.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/section1701-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "TITLE 4: ECONOMIC RESOURCES \nDIVISION 1: REVENUE AND TAXATION \n§ 1701. Application of the Internal Revenue Code, In General. \n(a) The United States Internal Revenue Code (“Internal Revenue Code” or \n“IRC”), made applicable by this chapter, is a statute adopted as a local territorial \nincome tax. The IRC as herein incorporated is made a part of Commonwealth \nlaw, and may be cited as the “Northern Marianas Territorial Income Tax” \n(“NMTIT”). \n(b) The administration and enforcement of the NMTIT shall be performed by \nor under the supervision of the Governor. Any function needful to the administra-\ntion and enforcement of the NMTIT shall be performed by any officer or em-\nployee of the government of the Commonwealth duly authorized by the Gover-\nnor (either directly, or indirectly by one or more redelegations of authority) to \nperform such function. \n(c) The Governor or his delegate shall have the same administrative and en-\nforcement powers with regard to the NMTIT as the Secretary of the Treasury and \nother United States officials of the execu tive branch have with respect to the \nUnited States income tax. Needful rules and regulations for enforcement of the \nNMTIT shall be prescribed by the Gover nor or his delegate pursuant to 4 CMC \n§ 1818. The Governor or his delegate sha ll have authority to issue, from time to \ntime, in whole or in part, the text of the income tax laws in force in the Com-\nmonwealth pursuant to this chapter. \n(d) Confidentiality, Disclosure, and Coordination. \n(1) Returns and return information sh all be confidential, and except as au-\nthorized by NMTIT Section 6103 and 4 CMC § 1953(b), no officer or em-\nployee of the Commonwealth shall disclo se any return or return information \nobtained by him in any manner in connection with his services as such an \nofficer or employee or otherwise. For purposes of this subsection, the term \n“officer or employee” includes a former officer or employee. \n(2) The Governor may enter into an agreement with the Secretary of the \nUnited States Treasury, the Governor of Guam or his delegate, or the execu-\ntive head or his delegate of any stat e, possession or territory of the United \nStates, to coordinate tax administration programs of the Commonwealth, the \nUnited States or any state, possession or territory thereof, and Guam, includ-\ning provisions for exchanging informa tion and protecting the confidentiality \nof returns and return information. \n(e) In applying the NMTIT for any purpose contained within this division, \nexcept where it is manifestly otherwise re quired, the applicable provisions of the \nIRC shall be read so as to substitute “Commonwealth of the Northern Mariana \nIslands” for “United States,” “Governor or his delegate” for “Secretary or his \ndelegate,” “Governor or his delegate” for “Commissioner of Internal Revenue” \nand “Collector of Internal Revenue,” “S uperior Court of the Northern Mariana \nIslands” for “district court,” “Supreme C ourt of the Northern Mariana Islands” \nfor “United States Courts of Appeal,” “Attorney General” for “district counsel,” \n“Attorney General’s Office” for “Departmen t of Justice,” and with other changes \nin nomenclature and other language, including the omission of inapplicable \nlanguage, where necessary to effect the intent of this chapter. \nTITLE 4: ECONOMIC RESOURCES \nDIVISION 1: REVENUE AND TAXATION \n(f) All references in the IRC to “Guam” shall be deemed likewise to refer to \nthe Commonwealth of the Northern Mariana Islands. \n(g) The NMTIT, as herein adopted, is to be applied and construed in all re-\nspects in conformity with the Covenant and this chapter. \n(h) The Governor or his delegate may by regulations interpret, modify, or \nsuspend any provision of the NMTIT whic h is manifestly inapplicable or \nincompatible with the intent of Covenant art. VI or with the intent of this chapter, \nso as to make the provision compatible therewith. Any such inapplicable or \nincompatible provisions shall be without force or effect. \n(i) The Governor or his delegate may wa ive any additions to the tax, addition-\nal amounts, or penalties or any part thereof, attaching to acts performed or not \nperformed by any taxpayer acting in reasonable reliance on this chapter or on any \nrules and regulations promulgated hereunder. \n(j) In addition to such other jurisdiction as the Superior Court of the Northern \nMariana Islands has with respect to the NMTIT under this chapter, it shall also \nhave the same jurisdiction with regard to the NMTIT as the Tax Court of the \nUnited States has with respect to the United States Income Tax. The Superior \nCourt of the Northern Mariana Islands sh all implement this jurisdiction, as may \nbe necessary, by adopting the United States Tax Court Rules of Practice and \nProcedure to the extent not inconsistent or incompatible with this division. \n(k) Pursuant to 48 U.S.C. Section 1421i(e), Covenant Section 601(a), and \nother applicable law, in order to effect the intent of the mirror image Internal \nRevenue Code (“IRC”) and this Chapter, clarifying language and a change in \nnomenclature is required to IRC Secti ons 401(a), 403(b), 414(d), 414(h), 457(e) \nand any similar provisions in Sections 401 et seq., as well as in the IRC authori-\nties described in § 1702(d) that concern those IRC sections: All references to \n“State” in those Sections shall be deemed to include to the Commonwealth of the \nNorthern Mariana Islands. \nSource: PL 9-22, § 1 (§ 1701) (repealing PL 4-24, § 2); (k) added by PL 15-\n13, § 4. \nCommission Comment: The reference to 4 CMC § 1820 in subsection (c), \nwhich was specified in PL 9-22, appears to be incorrect. The proper reference \nis probably 4 CMC § 1818. \nThe reference to 4 CMC § 1953(b) in subsection (d)(1), which was specified \nin PL 9-22, is plainly incorrect; PL 9-22 did not create such a section, nor did a \nsection bearing that designation exist prior to the enactment of PL 9-22. \nPL 15-13 was enacted on June 16, 2006, and contained the following short \ntitle and purpose provisions in addition to other enactments (1 CMC 8451-\n8478) and severability and savings clauses: \nSection 1. Short Title. This Act may be cited as the “Defined \nContribution Plan Act of 2006.” \nSection 2. Purposes. The purposes of this Act are: \n(a) To create portable individual retirement accounts for all new public \nemployees who are hired on or after the effective date determined under \n§ 8454; \nTITLE 4: ECONOMIC RESOURCES \nDIVISION 1: REVENUE AND TAXATION \n(b) To provide the conditions under which certain Class I members of \nthe Retirement Fund may transfer from the existing defined benefit plan \nto the new defined contribution plan; \n(c) To establish a Northern Mariana Islands Public Employees’ \nDefined Contribution Retirement Plan; \n(d) To encourage qualified personnel to enter and remain in service \nwith the Commonwealth Government by establishing a defined \ncontribution plan for the payment of retirement benefits to or on behalf of \nthe members; \n(e) To amend the Northern Marianas Retirement Fund Act to improve \nthe defined benefit plan’s fiscal solvency and reduce its significant \nunfunded actuarial accrued liability; and \n(f) To vest the administration of the Plan with the Administrator of the \nNorthern Marianas Retirement Fund.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://cnmilaw.org/pdf/cmc_section/T4/1701.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The CNMI Division of Revenue and Taxation maintains records and documents associated with administering and enforcing tax laws and related regulations under NMIAC §70-40.6-1320.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/admincode-tax.json\",\"author_fetch_sha256\":\"7e76735219aca8f23afc2bb795dc5b7336c4188596eb016fa38c5eb6064af10c\",\"record_cell_key\":\"records.tax-records.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/admincode-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "§ 70-40.6-1320 Disclosure of Information \n \nThe Division of Revenue and Taxation of the Commonwealth of the Northern Mariana \nIslands shall maintain all records and documents associated with the administration and \nenforcement of the tax laws and related regulations. Except as otherwise authorized by \nlaw, only authorized employees of the Division of Revenue and Taxation shall have \naccess to these records and documents. Employees of the Division of Revenue and \nTaxation are prohibited from making any unauthorized disclosure to any person \nregarding another person’s records, tax returns, and return information maintained \npursuant to law and these and other related regulations. \n \nHistory: Adopted 17 Com. Reg. 13539 (June 15, 1995) (superseding all rules and regulations issued prior to \nadoption); Proposed 17 Com. Reg. 13086 (Apr. 15, 1995).", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://cnmilaw.gov/docs/admincode/T70/T70-40.6.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A return includes tax and information returns, estimated-tax declarations, entry certificates, refund claims, amendments, schedules, attachments, and lists; return information includes income, receipts, deductions, assets, liabilities, tax status, examination status, and related data.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/section18162-tax.json\",\"author_fetch_sha256\":\"3643aa7c1dfb7dac410d7a0fe6c68444d447b468ed96d8629fd539ce97dce733\",\"record_cell_key\":\"records.tax-records.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/section18162-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "TITLE 4: ECONOMIC RESOURCES \nDIVISION 1: REVENUE AND TAXATION \n§ 18162. Definitions. \nUnless otherwise provided, for purposes of this Article: \n(a) “Return” means any tax or information return, declaration of estimated tax, \ncertificate of entry, or claim for refund required by, or provided for or permitted \nunder, the provisions of this Division which is filed with the Secretary, on behalf \nof, or with respect to any person, and any amendment or supplement thereto, \nincluding supporting schedules, attachments, or lists which are supplemental to, \nor part of, the return so filed. \n(b) “Return information” means: \n(1) A taxpayer’s identity, the nature, source, or amount of his income, \npayments, receipts, deductions, exemptions, credits, assets, liabilities, net \nworth, tax liability, tax withheld, deficiencies, over -assessments, or tax pa y-\nments, whether the taxpayer’s return was, is being, or will be examined or \nsubject to other investiga tion or processing, or any other data, received by, \nrecorded by, prepared by, furnished to, or collected by the Secretary with \nrespect to a return or with respect to the determination of the exi stence, or \npossible existence, of liability (or the amount thereof) of any person under this \nDivision for any tax, penalty, interest, fine, forfeiture, or other impos ition, or \noffense, and \n(2) Any part of any written determination or any background file doc ument \nrelating to such written determination (as such terms a re defined in section \n6110(b) of the NMTIT) which is not open to public inspection u nder section \n6110 of the NMTIT, and \n(3) Any agreement under section 1817 and any similar agreement, and any \nbackground information related to such agreement or request for agreement, \nbut such term does not include data in a form which cannot be associated with, \nor otherwise identify, directly or indirectly, a particular taxpayer. Not hing in \nthe preceding sentence, or in any other provisions of law, shall be construed to \nrequire the disclosure of standards used or to be used for the selection of r e-\nturns for examination, or data used or to be used for determining such stan d-\nards, if the Secretary determines that such disclosure will seriously impair \nassessment, collection, or enforcement under the Commonwealth tax laws. \n(c) “Taxpayer return information” means return information as defined in \nsubsection (b) which is filed with, or furnished to, the Secretary by or on behalf \nof the taxpayer to whom such return information relates. \n(d) “Tax administration”: \n(1) Means: \n(A) The administration, management, conduct, direction, and superv i-\nsion of the execution and application of the tax laws or related statutes (or \nequivalent laws and statutes of municipalities) and tax conventions to \nwhich the Commonwealth is a party, and \n(B) The development and formulation of Commonwealth tax policy r e-\nlating to existing or proposed tax laws, related statutes, and tax conve n-\ntions, and \nTITLE 4: ECONOMIC RESOURCES \nDIVISION 1: REVENUE AND TAXATION \n(2) Includes assessment, collection, enforcement, litigation, publicati on, \nand statistical gathering functions under such laws, statutes, or conventions. \n(e) Municipality: \n(1) Rota, Saipan, Tinian, and other municipalities within the Commo n-\nwealth, and \n(2) Any other jurisdiction outside the Commonwealth, including but not \nlimited to Guam and the United States, with which the Governor has e ntered \ninto a written agreement regarding disclosure. \n(f) “Taxpayer identity” means the name of a person with respect to whom a \nreturn is filed, his mailing address, his taxpayer identifying n umber, or a comb i-\nnation thereof. \n(g) “Inspected” and “inspection” mean any examination of a return or return \ninformation. \n(h) “Disclosure” means the making known to any person, in any manner \nwhatever, a return or return information. \n(i) “Chief executive officer” means an elected official of a municipality or the \nchief executive of a municipality. \nSource: PL 14-35, § 4 (1952), modified. \nCommission Comment: In the section above, the Commission substituted \nthe word “Article” in place of “Subchapter” pursuant to its authority by 1 CMC \n§ 3806.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://cnmilaw.org/pdf/cmc_section/T4/18162.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Taxpayer identity means the person's name, mailing address, taxpayer identifying number, or a combination of them; associated return information can also include income, receipts, assets, liabilities, tax payments, and examination status.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/section18162-tax.json\",\"author_fetch_sha256\":\"3643aa7c1dfb7dac410d7a0fe6c68444d447b468ed96d8629fd539ce97dce733\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/section18162-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "TITLE 4: ECONOMIC RESOURCES \nDIVISION 1: REVENUE AND TAXATION \n§ 18162. Definitions. \nUnless otherwise provided, for purposes of this Article: \n(a) “Return” means any tax or information return, declaration of estimated tax, \ncertificate of entry, or claim for refund required by, or provided for or permitted \nunder, the provisions of this Division which is filed with the Secretary, on behalf \nof, or with respect to any person, and any amendment or supplement thereto, \nincluding supporting schedules, attachments, or lists which are supplemental to, \nor part of, the return so filed. \n(b) “Return information” means: \n(1) A taxpayer’s identity, the nature, source, or amount of his income, \npayments, receipts, deductions, exemptions, credits, assets, liabilities, net \nworth, tax liability, tax withheld, deficiencies, over -assessments, or tax pa y-\nments, whether the taxpayer’s return was, is being, or will be examined or \nsubject to other investiga tion or processing, or any other data, received by, \nrecorded by, prepared by, furnished to, or collected by the Secretary with \nrespect to a return or with respect to the determination of the exi stence, or \npossible existence, of liability (or the amount thereof) of any person under this \nDivision for any tax, penalty, interest, fine, forfeiture, or other impos ition, or \noffense, and \n(2) Any part of any written determination or any background file doc ument \nrelating to such written determination (as such terms a re defined in section \n6110(b) of the NMTIT) which is not open to public inspection u nder section \n6110 of the NMTIT, and \n(3) Any agreement under section 1817 and any similar agreement, and any \nbackground information related to such agreement or request for agreement, \nbut such term does not include data in a form which cannot be associated with, \nor otherwise identify, directly or indirectly, a particular taxpayer. Not hing in \nthe preceding sentence, or in any other provisions of law, shall be construed to \nrequire the disclosure of standards used or to be used for the selection of r e-\nturns for examination, or data used or to be used for determining such stan d-\nards, if the Secretary determines that such disclosure will seriously impair \nassessment, collection, or enforcement under the Commonwealth tax laws. \n(c) “Taxpayer return information” means return information as defined in \nsubsection (b) which is filed with, or furnished to, the Secretary by or on behalf \nof the taxpayer to whom such return information relates. \n(d) “Tax administration”: \n(1) Means: \n(A) The administration, management, conduct, direction, and superv i-\nsion of the execution and application of the tax laws or related statutes (or \nequivalent laws and statutes of municipalities) and tax conventions to \nwhich the Commonwealth is a party, and \n(B) The development and formulation of Commonwealth tax policy r e-\nlating to existing or proposed tax laws, related statutes, and tax conve n-\ntions, and \nTITLE 4: ECONOMIC RESOURCES \nDIVISION 1: REVENUE AND TAXATION \n(2) Includes assessment, collection, enforcement, litigation, publicati on, \nand statistical gathering functions under such laws, statutes, or conventions. \n(e) Municipality: \n(1) Rota, Saipan, Tinian, and other municipalities within the Commo n-\nwealth, and \n(2) Any other jurisdiction outside the Commonwealth, including but not \nlimited to Guam and the United States, with which the Governor has e ntered \ninto a written agreement regarding disclosure. \n(f) “Taxpayer identity” means the name of a person with respect to whom a \nreturn is filed, his mailing address, his taxpayer identifying n umber, or a comb i-\nnation thereof. \n(g) “Inspected” and “inspection” mean any examination of a return or return \ninformation. \n(h) “Disclosure” means the making known to any person, in any manner \nwhatever, a return or return information. \n(i) “Chief executive officer” means an elected official of a municipality or the \nchief executive of a municipality. \nSource: PL 14-35, § 4 (1952), modified. \nCommission Comment: In the section above, the Commission substituted \nthe word “Article” in place of “Subchapter” pursuant to its authority by 1 CMC \n§ 3806.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://cnmilaw.org/pdf/cmc_section/T4/18162.pdf", "table": "grain" }, "grain:m_travel_records#US-MP.US-MP|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "For purposes other than the NMTIT and chapter 7, NMIAC §70-40.6 defines a resident individual by domicile in the Commonwealth and a resident business or entity by Commonwealth location, direction, or management.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-MP/r3/US-MP.json\",\"accepted_record_sha256\":\"902b7e6604d2d830a74fe497c29c8f11b8905b28cdc070d3ddab996e87bb2d79\",\"accepted_revision_sha\":\"cce58281ad87334c3aec19ec473ef6a36279cc713c2a6a52e93fb709572d3568\",\"author_fetch_path\":\"w2_research_gov/US-MP/events/admincode-tax.json\",\"author_fetch_sha256\":\"7e76735219aca8f23afc2bb795dc5b7336c4188596eb016fa38c5eb6064af10c\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-MP/events/admincode-tax.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "(r) “Resident”: For purposes other than the NMTIT and chapter 7, means: \n(1) An individual who is domiciled in the Commonwealth; or \n(2) A business or other entity which is located, directed, or managed in the \nCommonwealth.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-MP", "row_key": "US-MP|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://cnmilaw.gov/docs/admincode/T70/T70-40.6.pdf", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Virgin Islands Bureau of Internal Revenue identifies Form 722 VI as the Hotel Room Tax Return.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/hotel-form-722.json\",\"author_fetch_sha256\":\"70b057fccf2501edf94ba2e2a4ed74fcdc3f6a0f5c8ed5dd38894a76cbc0df6d\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/hotel-form-722.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Government of the U. S. Virgin Islands \nBUREAU OF INTERNAL REVENUE Hotel Room Tax Return \n \n20 \nFORM 722 V.I. \n(REV. 05/22/2017)", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://bir.vi.gov/content/form/39e7855a-4f53-4fea-88a1-e4860ed51d0f/index.pdf", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Guests pay a 12.5% hotel room tax on the gross room rate; the hotel collects it and remits it to the Bureau by the thirtieth day of the following month on Form 722 VI.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/hotel-form-722.json\",\"author_fetch_sha256\":\"70b057fccf2501edf94ba2e2a4ed74fcdc3f6a0f5c8ed5dd38894a76cbc0df6d\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/hotel-form-722.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Guests pay a hotel room tax of 12.5% of their gross room rate, which is the total sum \ncharged to a guest for the use of one or more rooms plus any additional charges, such \nas energy surcharge or ma intenance fee, but excluding charges for food, beverages, \nand gratuities. The hotel room tax is shown as a separate item on the guest’s bill. It \nis collected by the “hotel” and remitted to the Bureau by the 30\nth day of the following \nmonth on Form 722 V. I.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://bir.vi.gov/content/form/39e7855a-4f53-4fea-88a1-e4860ed51d0f/index.pdf", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form 722 VI reports the current month, rental amounts, tax due, penalty, interest, total amount due, room location, room nights, and rental type.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/hotel-form-722.json\",\"author_fetch_sha256\":\"70b057fccf2501edf94ba2e2a4ed74fcdc3f6a0f5c8ed5dd38894a76cbc0df6d\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/hotel-form-722.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "CURRENT \nMONTH \n (MM) \nE. Total Amount of Rentals (add A, B, C, and D) ………..…………...…….…. \nF. Tax Due (multiply line E by a tax rate of .125 or 12.5% ………………….. \nA. \nSignature: _________________________________________ Date: ___________________________ \nG. Penalty ………………………………………………..……....…………… \n \nH. INTEREST (if payment is late, multiply line F by .01 or 1% per month) ..................... \nI. Total Amount Due (Add lines F, G, and H) ……………….………...……... \n(Submit this amount with return) \nE. \n \nF. \n \nG. \n \nH. \n \nI. \n \nLocation of Rooms Room \nNights \nAmount of Rentals \nA. A. \nB. \nC. \nD. \n(if payment is late, multiply line F by .15 or 15% for the first \nmonth. If payment is late by more than a month, then multiply \nline F by .25 or 25% .) \n \n \nName \n \nPLEASE REMIT BY \nDUE DATE TO: \nBUREAU OF \nINTERNAL REVENUE \nST. CROIX, U.S.V.I. 00820 \n \nTelephone Number \n \n \nCity State Zip Code \nMailing Address \nForm 722VI (5/22/2017) \nPlease indicate Rental Type: \n \n6115 Estate Smith Bay - STE 225 \nST. THOMAS, U.S.V.I. 00802 \n4008 Estate Diamond - Plot 7B \nOR \nVI-Hotel VA-Villa \nOT-Other TS-Timeshare \nCO-Condo", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://bir.vi.gov/content/form/39e7855a-4f53-4fea-88a1-e4860ed51d0f/index.pdf", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form 722 VI records the DBA, taxpayer identification number, name, telephone number, mailing address, signer title, signature, and date.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/hotel-form-722.json\",\"author_fetch_sha256\":\"70b057fccf2501edf94ba2e2a4ed74fcdc3f6a0f5c8ed5dd38894a76cbc0df6d\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/hotel-form-722.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Under penalty of perjury, I declare that I have examined this return and to the best of my knowledge and belief it is true, correct and complete. \n \nPrint Name: _______________________________________ Title: ____________________________ \n \nC. \nD. \nB. \n \n \n \nGovernment of the U. S. Virgin Islands \nBUREAU OF INTERNAL REVENUE Hotel Room Tax Return \n \n20 \nFORM 722 V.I. \n(REV. 05/22/2017) \nD/B/A \nTaxpayer Identification Number (TIN) \n \nCURRENT \nMONTH \n (MM) \nE. Total Amount of Rentals (add A, B, C, and D) ………..…………...…….…. \nF. Tax Due (multiply line E by a tax rate of .125 or 12.5% ………………….. \nA. \nSignature: _________________________________________ Date: ___________________________ \nG. Penalty ………………………………………………..……....…………… \n \nH. INTEREST (if payment is late, multiply line F by .01 or 1% per month) ..................... \nI. Total Amount Due (Add lines F, G, and H) ……………….………...……... \n(Submit this amount with return) \nE. \n \nF. \n \nG. \n \nH. \n \nI. \n \nLocation of Rooms Room \nNights \nAmount of Rentals \nA. A. \nB. \nC. \nD. \n(if payment is late, multiply line F by .15 or 15% for the first \nmonth. If payment is late by more than a month, then multiply \nline F by .25 or 25% .) \n \n \nName \n \nPLEASE REMIT BY \nDUE DATE TO: \nBUREAU OF \nINTERNAL REVENUE \nST. CROIX, U.S.V.I. 00820 \n \nTelephone Number \n \n \nCity State Zip Code \nMailing Address \nForm 722VI (5/22/2017) \nPlease indicate Rental Type: \n \n6115 Estate Smith Bay - STE 225 \nST. THOMAS, U.S.V.I. 00802 \n4008 Estate Diamond - Plot 7B \nOR \nVI-Hotel VA-Villa \nOT-Other TS-Timeshare \nCO-Condo", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://bir.vi.gov/content/form/39e7855a-4f53-4fea-88a1-e4860ed51d0f/index.pdf", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Form 722 VI instructions state that a hotel guest includes a person renting or leasing the listed lodging types for less than 90 days.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/hotel-form-722.json\",\"author_fetch_sha256\":\"70b057fccf2501edf94ba2e2a4ed74fcdc3f6a0f5c8ed5dd38894a76cbc0df6d\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/hotel-form-722.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "INSTRUCTIONS TO TAXPAYERS - FORM 722 VI \n \n \n \nA guest of a hotel includes an individual w ho has registered in a hotel as well as one \nwho rents or leases an apartment, condominium, timeshare, villa, or residence for a \nday, week, or month; provided that the rental or lease is for less than 90 days.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://bir.vi.gov/content/form/39e7855a-4f53-4fea-88a1-e4860ed51d0f/index.pdf", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "INA 265 and 8 CFR part 265 require aliens in the United States who are required to register to report an address change to USCIS within 10 days of moving.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/uscis-registration.json\",\"author_fetch_sha256\":\"3fe6a96bbb98c976a126cb4a9798aa54d97224c95159f84e7924bf4242517941\",\"record_cell_key\":\"records.resident-registration.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Under INA 265 and 8 CFR part 265, all aliens in the United States required to register must report a change of address to USCIS within 10 days of moving. We strongly encourage you to submit your change of address through your USCIS online account as soon as you move. See our How to Change Your Address page for more information about updating your address.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "After Form G-325R is submitted, USCIS reviews the information provided and available DHS records about the filer.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/uscis-registration.json\",\"author_fetch_sha256\":\"3fe6a96bbb98c976a126cb4a9798aa54d97224c95159f84e7924bf4242517941\",\"record_cell_key\":\"records.resident-registration.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Once you have submitted Form G-325R, USCIS will review the information you provided and any DHS records that are available about you.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "USCIS established Form G-325R, Biographic Information (Registration), and an online process for unregistered aliens to register under the INA.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/uscis-registration.json\",\"author_fetch_sha256\":\"3fe6a96bbb98c976a126cb4a9798aa54d97224c95159f84e7924bf4242517941\",\"record_cell_key\":\"records.resident-registration.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "USCIS has established a new form, G-325R, Biographic Information (Registration), and an online process by which unregistered aliens may register and comply with the law as required by the INA.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form AR-11 collects family, given, and middle names; date of birth; A-number if any; present and previous physical addresses; optional mailing address; signature; and signature date.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/uscis-ar11.json\",\"author_fetch_sha256\":\"a77e7bc59eda48255663018e8fde355170566fe78b8ce8941fb028587fad7e8f\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/uscis-ar11.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Information About You\n*Family Name (Last Name) *Given Name (First Name) Middle Name (if applicable)\n\n\n*Date of Birth (mm/dd/yyyy) Alien Registration Number (A-Number) (if any)\n ► A-\n\n\nInformation About Your Address\n*Present Physical Address (No PO Boxes)\n*Street Number and Name Apt. Ste. Flr. Number\n\n\n*City or Town *State *ZIP Code\n\n\n (USPS ZIP Code Lookup)\nPrevious Physical Address\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n\nMailing Address (optional)\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n (USPS ZIP Code Lookup)\n\nYour Signature\n*Your Signature Date of Signature (mm/dd/yyyy)", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form AR-11 records present and previous physical addresses and states that the form is not evidence of identity, age, or claimed status.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/uscis-ar11.json\",\"author_fetch_sha256\":\"a77e7bc59eda48255663018e8fde355170566fe78b8ce8941fb028587fad7e8f\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/uscis-ar11.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Information About Your Address\n*Present Physical Address (No PO Boxes)\n*Street Number and Name Apt. Ste. Flr. Number\n\n\n*City or Town *State *ZIP Code\n\n\n (USPS ZIP Code Lookup)\nPrevious Physical Address\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n\nMailing Address (optional)\nStreet Number and Name Apt. Ste. Flr. Number\n\n\nCity or Town State ZIP Code\n\n\n (USPS ZIP Code Lookup)\n\nYour Signature\n*Your Signature Date of Signature (mm/dd/yyyy)", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Under 48 U.S.C. § 1397, United States income-tax laws in force and later enacted are likewise in force in the U.S. Virgin Islands.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/tax-mirror-ruling.json\",\"author_fetch_sha256\":\"ef57421f8f54ff5a01f6a6a961fd535469b1daf5110b3225373b99c3805ceb9a\",\"record_cell_key\":\"records.tax-records.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/tax-mirror-ruling.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Title 48 of the U.S. Code at section 1397 establishes the mirror code system by providing, in \nrelevant part, that “[t]he income -tax laws in force in the United States of America and those \nwhich may hereafter be enacted shall be held to be likewise in force in the Virgin Islands of the \nUnited States.”", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://bir.vi.gov/content/publications/rev_ruling-2025-1223-1.pdf", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The entire tax return, including Form 8689, must be filed with the Virgin Islands Bureau of Internal Revenue for processing.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/tax-guidance.json\",\"author_fetch_sha256\":\"f83a773e5f769efa958c9094f1f04c644c9057f5765297b8c2625e700535a310\",\"record_cell_key\":\"records.tax-records.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/tax-guidance.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands, is a part of\nthe tax return and the entire tax return must be filed with the Bureau to properly process\nand determine correct amount of taxes due to the Virgin Islands.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://bir.vi.gov/article/bir-offers-tax-tips-for-filing-the-2023-tax-return", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form 8689 is part of the tax return, and the entire tax return must be filed with the Bureau to process and determine Virgin Islands taxes due.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/tax-guidance.json\",\"author_fetch_sha256\":\"f83a773e5f769efa958c9094f1f04c644c9057f5765297b8c2625e700535a310\",\"record_cell_key\":\"records.tax-records.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/tax-guidance.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands, is a part of\nthe tax return and the entire tax return must be filed with the Bureau to properly process\nand determine correct amount of taxes due to the Virgin Islands.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://bir.vi.gov/article/bir-offers-tax-tips-for-filing-the-2023-tax-return", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Filers are instructed to provide Social Security numbers for the taxpayer, spouse, and all dependents.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/tax-guidance.json\",\"author_fetch_sha256\":\"f83a773e5f769efa958c9094f1f04c644c9057f5765297b8c2625e700535a310\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/tax-guidance.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Make sure that social security numbers are provided for the taxpayer, spouse, and\nall dependents.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://bir.vi.gov/article/bir-offers-tax-tips-for-filing-the-2023-tax-return", "table": "grain" }, "grain:m_travel_records#US-VI.US-VI|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Bona fide Virgin Islands residents must file and pay the Net Investment Income Tax to the Virgin Islands Bureau of Internal Revenue.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US-VI/r3/US-VI.json\",\"accepted_record_sha256\":\"a5ce22fcc0273657f54978260b20638aa577c8833b5a52e748d6738bcebc9560\",\"accepted_revision_sha\":\"664f6692e31d2b0425d95577c760974f5de895d7d4e6833bdebc3eebacd4b68b\",\"author_fetch_path\":\"w2_research_gov/US-VI/events/tax-guidance.json\",\"author_fetch_sha256\":\"f83a773e5f769efa958c9094f1f04c644c9057f5765297b8c2625e700535a310\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US-VI/events/tax-guidance.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Bonafide residents of the\nVirgin Islands are required to file and pay the Net Investment Income Tax to the Virgin\nIslands Bureau of Internal Revenue.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US-VI", "row_key": "US-VI|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://bir.vi.gov/article/bir-offers-tax-tips-for-filing-the-2023-tax-return", "table": "grain" }, "grain:m_travel_records#US.US|lodging-reporting.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Los Angeles Municipal Code § 41.49 requires hotel operators to keep specified guest records; this is a Los Angeles municipal example, not a nationwide U.S. lodging-registration rule.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/patel.json\",\"author_fetch_sha256\":\"4d43b2a7153a02a90b1532022f090f7651209718eae1005fd18fa57a6faef608\",\"record_cell_key\":\"records.lodging-reporting.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/patel.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Los Angeles Municipal Code (LAMC) § 41.49 requires\nhotel operators to record information about their guests", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USREPORTS-576/pdf/USREPORTS-576-409.pdf", "table": "grain" }, "grain:m_travel_records#US.US|lodging-reporting.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Hotel operators collect and retain the guest-register information on the hotel premises.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/patel.json\",\"author_fetch_sha256\":\"4d43b2a7153a02a90b1532022f090f7651209718eae1005fd18fa57a6faef608\",\"record_cell_key\":\"records.lodging-reporting.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/patel.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "requires\nhotel operators to record information about their guests", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USREPORTS-576/pdf/USREPORTS-576-409.pdf", "table": "grain" }, "grain:m_travel_records#US.US|lodging-reporting.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The record is a hotel guest register containing stay, guest, vehicle, room, payment, and (in specified cases) identification details.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/patel.json\",\"author_fetch_sha256\":\"4d43b2a7153a02a90b1532022f090f7651209718eae1005fd18fa57a6faef608\",\"record_cell_key\":\"records.lodging-reporting.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/patel.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "hotel guest records", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USREPORTS-576/pdf/USREPORTS-576-409.pdf", "table": "grain" }, "grain:m_travel_records#US.US|lodging-reporting.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The Los Angeles register includes guest name/address, party size, vehicle make/model/license plate, arrival and scheduled departure, room, rate and amount collected, payment method, and specified photo-ID or kiosk card details.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/patel.json\",\"author_fetch_sha256\":\"4d43b2a7153a02a90b1532022f090f7651209718eae1005fd18fa57a6faef608\",\"record_cell_key\":\"records.lodging-reporting.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/patel.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "the guest's name and address; the number of people\nin each guest's party; the make, model, and license plate\nnumber of any guest's vehicle parked on hotel property", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USREPORTS-576/pdf/USREPORTS-576-409.pdf", "table": "grain" }, "grain:m_travel_records#US.US|lodging-reporting.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "A guest address appears alongside arrival, scheduled departure, and room details in a temporary lodging register; the cited ordinance does not label it proof of legal residence or domicile.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/patel.json\",\"author_fetch_sha256\":\"4d43b2a7153a02a90b1532022f090f7651209718eae1005fd18fa57a6faef608\",\"record_cell_key\":\"records.lodging-reporting.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/patel.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "guest's date and time of arrival and scheduled departure\ndate; the room number assigned to the guest", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|lodging-reporting" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.govinfo.gov/content/pkg/USREPORTS-576/pdf/USREPORTS-576-409.pdf", "table": "grain" }, "grain:m_travel_records#US.US|resident-registration.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "INA §§ 262 and 265, implemented by DHS/USCIS, impose registration duties on specified aliens and require registered aliens to report address changes within 10 days.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/uscis-registration.json\",\"author_fetch_sha256\":\"c521f6edd8ccf8d5f5b56995956b7be56da06f3d6ddea3a907c54623533466e4\",\"record_cell_key\":\"records.resident-registration.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Under INA 265 and 8 CFR part 265, all aliens in the United States required to register must report a change of address to USCIS within 10 days of moving.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US.US|resident-registration.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "After Form G-325R is submitted, USCIS reviews the information provided and available DHS records about the filer.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/uscis-registration.json\",\"author_fetch_sha256\":\"c521f6edd8ccf8d5f5b56995956b7be56da06f3d6ddea3a907c54623533466e4\",\"record_cell_key\":\"records.resident-registration.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Once you have submitted Form G-325R, USCIS will review the information you provided and any DHS records that are available about you.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US.US|resident-registration.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The cited federal record type is Form G-325R, Biographic Information (Registration).", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/uscis-registration.json\",\"author_fetch_sha256\":\"c521f6edd8ccf8d5f5b56995956b7be56da06f3d6ddea3a907c54623533466e4\",\"record_cell_key\":\"records.resident-registration.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/uscis-registration.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Form G-325R, Biographic Information (Registration)", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/alienregistration", "table": "grain" }, "grain:m_travel_records#US.US|resident-registration.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Form AR-11 collects family, given, and middle names; date of birth; A-number if any; present and previous physical addresses; optional mailing address; signature; and signature date.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/uscis-ar11.json\",\"author_fetch_sha256\":\"5a70b179e4ff25444a2969890fc6949b5399a316d8540c485a5b25dbed1cc751\",\"record_cell_key\":\"records.resident-registration.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/uscis-ar11.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "*Date of Birth (mm/dd/yyyy) Alien Registration Number (A-Number) (if any)", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "table": "grain" }, "grain:m_travel_records#US.US|resident-registration.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "AR-11 records present and previous physical addresses, but the form expressly says it is not evidence of identity, age, or claimed status; it should not be generalized into proof of domicile or tax residence.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/uscis-ar11.json\",\"author_fetch_sha256\":\"5a70b179e4ff25444a2969890fc6949b5399a316d8540c485a5b25dbed1cc751\",\"record_cell_key\":\"records.resident-registration.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/uscis-ar11.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "NOTE: This form is not evidence of identity, age, or status claimed.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|resident-registration" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "table": "grain" }, "grain:m_travel_records#US.US|tax-records.authority": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Internal Revenue Code §§ 6001, 6011, and 6012 authorize return/statement collection, § 6109 requires an identifying number, and § 6103 governs confidentiality and authorized disclosure.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/irs-privacy.json\",\"author_fetch_sha256\":\"19cf1a3d97510757e09c560ddeea4d3bb7ff3655f9937eb62f3b89f46a637cb0\",\"record_cell_key\":\"records.tax-records.authority\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/irs-privacy.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "authority", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.irs.gov/privacy-disclosure/irs-privacy-policy", "table": "grain" }, "grain:m_travel_records#US.US|tax-records.collector": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "The IRS collects tax-return information to administer U.S. tax laws, calculate liability, and collect the correct tax.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/irs-privacy.json\",\"author_fetch_sha256\":\"19cf1a3d97510757e09c560ddeea4d3bb7ff3655f9937eb62f3b89f46a637cb0\",\"record_cell_key\":\"records.tax-records.collector\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/irs-privacy.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "collector", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.irs.gov/privacy-disclosure/irs-privacy-policy", "table": "grain" }, "grain:m_travel_records#US.US|tax-records.record_type": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Federal tax records include tax and information returns, estimated-tax declarations, refund claims, schedules and attachments, plus broadly defined return information obtained or developed by IRS.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/irs-return-info.json\",\"author_fetch_sha256\":\"e8fe2d0997a3533522923eb66947e9ccf6b17a692fae03497b7cd0cc8f20418a\",\"record_cell_key\":\"records.tax-records.record_type\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/irs-return-info.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "Return - A return is any tax or information return, estimated tax", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "record_type", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.irs.gov/pub/irs-pdf/p4465a.pdf", "table": "grain" }, "grain:m_travel_records#US.US|tax-records.reported_identifiers": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "Return information includes taxpayer name, mailing address, SSN or EIN, dependent names, and business location, along with tax-related information even when direct identifiers are removed.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/irs-return-info.json\",\"author_fetch_sha256\":\"e8fe2d0997a3533522923eb66947e9ccf6b17a692fae03497b7cd0cc8f20418a\",\"record_cell_key\":\"records.tax-records.reported_identifiers\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/irs-return-info.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "number) and other information from a return, including names of", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "reported_identifiers", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.irs.gov/pub/irs-pdf/p4465a.pdf", "table": "grain" }, "grain:m_travel_records#US.US|tax-records.residency_source_ref": { "additional_sources": null, "capture_date": "2026-10-05", "claim_type": null, "display": "IRS return information includes a taxpayer mailing address; the cited definition does not call that field domicile or legal residence, so it must not be presented as standalone proof of either.", "fetch_event_id": null, "pinpoint": "{\"accepted_record_path\":\"/Users/drew/personal/pp-city/rigs/content-production/pp-program-2026-10-03/lanes/02-exposure/x.6.US/r5/US.json\",\"accepted_record_sha256\":\"bcee67059a31eb806f5f29c464f34b58104816e4eed5f5b6c6ae462e663a7df0\",\"accepted_revision_sha\":\"0b2cfc40ce199b612ecf0d96799980c6189c4a75fd78f285590d5e77bca71752\",\"author_fetch_path\":\"w2_research_gov/US/events/irs-return-info.json\",\"author_fetch_sha256\":\"e8fe2d0997a3533522923eb66947e9ccf6b17a692fae03497b7cd0cc8f20418a\",\"record_cell_key\":\"records.tax-records.residency_source_ref\",\"source_event_path\":\"/Users/drew/personal/gascity/rigs/content-production/pp-exposure/runtime/w2_research_gov/US/events/irs-return-info.json\",\"source_kind\":\"fetch_event\"}", "public_reason": null, "publish_status": "publish_ready", "quote": "The taxpayer’s name, mailing address, identification", "readiness": "ready", "reason_code": null, "ref": { "cell_key": "residency_source_ref", "grain": "m_travel_records", "jurisdiction": "US", "row_key": "US|tax-records" }, "rendered": "value", "snapshot_path": null, "snapshot_resolved": false, "source_class": "S1", "source_sha256": null, "source_url": "https://www.irs.gov/pub/irs-pdf/p4465a.pdf", "table": "grain" } }, "class": "REFERENCE", "content_file_sha256": "8a90cc99071ec3529d1d3b327cc96dd6d2bcab9570c0e0ad82105bef9fb568b4", "figure_slots": [], "generator": "page-generator/1", "held": { "cells": [], "counts": { "gap": 0, "no_quote": 0, "unconfirmed": 0, "unresolved": 0 }, "is_held": false }, "last_updated": "2026-10-05", "route": "/travel-mobility/travel-records-by-jurisdiction/", "schema": "pp-page-sources.v1", "tables": { "travel-records-by-jurisdiction": { "field_definitions": { "authority": "The law, rule, agency mandate, or other official basis recorded for collection or administration.", "collector": "The person, organization, or public authority that collects, keeps, receives, or administers the record.", "record_type": "The lodging, resident-registration, or tax record described by the cited official source.", "reported_identifiers": "The identifiers and related fields the recorded source says the record reports, contains, or requests.", "residency_source_ref": "What the source says the record's address, residence, domicile, presence, or stay information establishes." }, "last_updated": "2026-10-05", "matrix_id": "m_travel_records:travel-records-by-jurisdiction", "row_header": "Jurisdiction", "rows": [ { "cells": { "authority": { "cell_citation_url": "https://dlp.dubai.gov.ae/Legislation%20Reference/2020/Administrative%20Resolution%20No.%20%281%29%20of%202020.html", "cell_locator": "AE.AE|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Dubai Administrative Resolution No. 1 of 2020 implements Decree No. 41 of 2013 for holiday homes; Abu Dhabi separately issues DCT holiday-home directives, so the evidence is emirate-specific." }, "collector": { "cell_citation_url": "https://dlp.dubai.gov.ae/Legislation%20Reference/2020/Administrative%20Resolution%20No.%20%281%29%20of%202020.html", "cell_locator": "AE.AE|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The licensed holiday-home operator collects and maintains the guest record and regularly supplies guest information to Dubai's DTCM." }, "record_type": { "cell_citation_url": "https://dlp.dubai.gov.ae/Legislation%20Reference/2020/Administrative%20Resolution%20No.%20%281%29%20of%202020.html", "cell_locator": "AE.AE|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "A Dubai holiday-home licensee concludes a lease contract, provides prescribed guest information to DTCM, and maintains paper and electronic records containing all guest information." }, "reported_identifiers": { "cell_citation_url": "https://dct.gov.ae/DataFolder/Circulars/Circular%203_%202026_%20Entry%20and%20Update%20of%20Data%20in%20the%20Holiday%20Homes%20Licensing%20System.pdf", "cell_locator": "AE.AE|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Abu Dhabi's official booking form captures check-in and check-out dates, nights, and for each guest the name, nationality, ID or passport information, and contact details." }, "residency_source_ref": { "cell_citation_url": "https://dct.gov.ae/DataFolder/Circulars/Circular%203_%202026_%20Entry%20and%20Update%20of%20Data%20in%20the%20Holiday%20Homes%20Licensing%20System.pdf", "cell_locator": "AE.AE|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "For Abu Dhabi holiday-home check-ins, the official source distinguishes UAE ID for residents from passport for non-residents; this is an accommodation-reporting classification, not a tax-residency determination." } }, "jurisdiction": "AE", "last_checked": "2026-10-05", "official_source_url": "https://dlp.dubai.gov.ae/Legislation%20Reference/2020/Administrative%20Resolution%20No.%20%281%29%20of%202020.html", "row_id": "AE|lodging-reporting", "state": "United Arab Emirates: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://icp.gov.ae/en/population-register/", "cell_locator": "AE.AE|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "ICP describes the UAE Population Register Program as a national government initiative and central identity infrastructure for UAE nationals and residents." }, "collector": { "cell_citation_url": "https://icp.gov.ae/en/population-register/", "cell_locator": "AE.AE|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The federal identity authority's Population Register Program collects the particulars and data upon registration and operates the central identity database." }, "record_type": { "cell_citation_url": "https://icp.gov.ae/en/population-register/", "cell_locator": "AE.AE|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The record is a centralized database of particulars and data for UAE nationals and UAE residents collected upon registration." }, "reported_identifiers": { "cell_citation_url": "https://icp.gov.ae/en/population-register/", "cell_locator": "AE.AE|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "The system includes a data registry, electronic fingerprints, document copying and archiving, smart cards, digital coding, and an identification number associated with biological characteristics." }, "residency_source_ref": { "cell_citation_url": "https://icp.gov.ae/en/population-register/", "cell_locator": "AE.AE|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "The register's population scope is UAE nationals and residents, with data collected upon registration; it is a direct official resident-registration source." } }, "jurisdiction": "AE", "last_checked": "2026-10-05", "official_source_url": "https://icp.gov.ae/en/population-register/", "row_id": "AE|resident-registration", "state": "United Arab Emirates: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://tax.gov.ae/en/services/corporate.tax.registration.aspx", "cell_locator": "AE.AE|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "The Federal Tax Authority administers Corporate Tax registration under the Corporate Tax Law and implementing decisions and issues Corporate Tax Registration Numbers." }, "collector": { "cell_citation_url": "https://tax.gov.ae/en/media.centre/news/pr.28082025.aspx", "cell_locator": "AE.AE|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "Taxable and applicable Exempt Persons maintain the supporting records; the FTA receives returns and uses the records to verify taxable income or exempt status." }, "record_type": { "cell_citation_url": "https://tax.gov.ae/en/media.centre/news/pr.28082025.aspx", "cell_locator": "AE.AE|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "Corporate Tax supporting records include transaction records, asset purchases and disposals, liabilities, shares held at period end, and other material supporting Tax Returns or FTA submissions." }, "reported_identifiers": { "cell_citation_url": "https://tax.gov.ae/en/services/corporate.tax.registration.aspx", "cell_locator": "AE.AE|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Corporate Tax registration documents include incorporation or partnership documents, commercial registration, trade licences, and Emirates ID and passport details for owners above 25% and authorised signatories." }, "residency_source_ref": { "cell_citation_url": "https://tax.gov.ae/Datafolder/Files/Guides/VAT/VAT%20Guides/Tax-Resident-and-TRC--18-10-2024.pdf", "cell_locator": "AE.AE|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "FTA guidance treats tax residence as a tax-law test: 183-day presence can qualify, while the 90-day test additionally requires a legal right to reside plus a permanent place of residence, employment, or business. It is not identical to immigration residence alone." } }, "jurisdiction": "AE", "last_checked": "2026-10-05", "official_source_url": "https://tax.gov.ae/en/media.centre/news/pr.28082025.aspx", "row_id": "AE|tax-records", "state": "United Arab Emirates: tax records" }, { "cells": { "authority": { "cell_citation_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "cell_locator": "DE.DE|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "BMG section 29 requires foreign guests to complete and sign the special lodging form on arrival, permits specified consent-based electronic procedures, and applies general residence-registration duties to the longer stays described in section 29(1)." }, "collector": { "cell_citation_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "cell_locator": "DE.DE|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "Managers of lodging establishments must keep the special forms available and work to ensure that affected persons satisfy the section 29 form, electronic-procedure, and identity-document duties." }, "record_type": { "cell_citation_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "cell_locator": "DE.DE|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "A special lodging registration form (besonderer Meldeschein), or the authorized electronic equivalent." }, "reported_identifiers": { "cell_citation_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "cell_locator": "DE.DE|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "The special lodging form contains arrival and expected departure dates, surname, given names, date of birth, citizenships, address, foreign co-traveler count and citizenship, and passport or substitute-document serial number." }, "residency_source_ref": { "cell_citation_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "cell_locator": "DE.DE|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "A stay in a lodging establishment longer than six months triggers general registration; a person not already registered for a dwelling in Germany must register with the registration authority within two weeks once the stay exceeds three months." } }, "jurisdiction": "DE", "last_checked": "2026-10-05", "official_source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "row_id": "DE|lodging-reporting", "state": "Germany: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "cell_locator": "DE.DE|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "A person moving into a dwelling must register with the registration authority within two weeks after moving in." }, "collector": { "cell_citation_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "cell_locator": "DE.DE|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "Registration authorities designated by Land law register residents in their jurisdiction and maintain registers containing data collected from the person, transmitted by public bodies, or otherwise officially known." }, "record_type": { "cell_citation_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "cell_locator": "DE.DE|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "Melderegister, the resident registration register maintained to perform registration-authority functions." }, "reported_identifiers": { "cell_citation_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "cell_locator": "DE.DE|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Registration authorities store names, birth data, sex, the AO section 139b tax identification number, citizenships, present and prior addresses, and move-in and move-out dates in the resident register." }, "residency_source_ref": { "cell_citation_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "cell_locator": "DE.DE|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "The source reference is the act of moving into a dwelling, which starts the two-week civil registration period." } }, "jurisdiction": "DE", "last_checked": "2026-10-05", "official_source_url": "https://www.gesetze-im-internet.de/bmg/BMG.pdf", "row_id": "DE|resident-registration", "state": "Germany: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://www.gesetze-im-internet.de/ao_1977/AO.pdf", "cell_locator": "DE.DE|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "AO section 29b permits a fiscal authority to process personal data when necessary to perform its assigned task or exercise delegated public authority." }, "collector": { "cell_citation_url": "https://www.gesetze-im-internet.de/ao_1977/AO.pdf", "cell_locator": "DE.DE|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The Federal Central Tax Office stores the AO section 139b(3) natural-person identification dataset." }, "record_type": { "cell_citation_url": "https://www.gesetze-im-internet.de/ao_1977/AO.pdf", "cell_locator": "DE.DE|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The scoped record is the Federal Central Tax Office natural-person identification-number dataset under AO section 139b(3)." }, "reported_identifiers": { "cell_citation_url": "https://www.gesetze-im-internet.de/ao_1977/AO.pdf", "cell_locator": "DE.DE|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "The Federal Central Tax Office stores the identification number; business identification numbers; family, former, and given names; doctoral degree; municipality key; birth date and place; sex; current or last known address; competent fiscal authorities; BMG information blocks; death date; move-in and move-out dates; citizenships; and last administrative-contact month and year." }, "residency_source_ref": { "cell_citation_url": "https://www.gesetze-im-internet.de/ao_1977/AO.pdf", "cell_locator": "DE.DE|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "AO section 8 defines domicile through retaining and using a dwelling. Section 9 defines habitual abode as a more-than-temporary stay, treats a continuous stay in Germany longer than six months as habitual abode from its beginning despite short interruptions, and excepts visits, recreation, cure, or similar private stays lasting no longer than one year." } }, "jurisdiction": "DE", "last_checked": "2026-10-05", "official_source_url": "https://www.gesetze-im-internet.de/ao_1977/AO.pdf", "row_id": "DE|tax-records", "state": "Germany: tax records" }, { "cells": { "authority": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/118032026026/blob-html", "cell_locator": "EE.EE|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Tourism Act § 24 requires an accommodation-service provider to register each user, generally from a travel document or identity card, before service begins." }, "collector": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/118032026026/blob-html", "cell_locator": "EE.EE|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The accommodation-service provider registers the user and retains the registration data; a travel undertaking may submit group-member data through an authorized person." }, "record_type": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/118032026026/blob-html", "cell_locator": "EE.EE|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The record is an accommodation-user registration made before accommodation service starts; another document or the user's statement may be used if no travel document or identity card is available." }, "reported_identifiers": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/118032026026/blob-html", "cell_locator": "EE.EE|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Required data include name, date of birth, citizenship, country of residence, accommodation period, travel purpose, and number of accompanying minor children; other persons also provide travel-document type, number, and issuing state." }, "residency_source_ref": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/118032026026/blob-html", "cell_locator": "EE.EE|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "The base data set applies to Estonian, EEA, and Swiss citizens and aliens resident in Estonia by residence permit or right of residence; persons outside that group also report travel-document details." } }, "jurisdiction": "EE", "last_checked": "2026-10-05", "official_source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/118032026026/blob-html", "row_id": "EE|lodging-reporting", "state": "Estonia: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026025/blob-html", "cell_locator": "EE.EE|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "The Population Register Act defines the Population Register as a database in the state information system." }, "collector": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026025/blob-html", "cell_locator": "EE.EE|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "Ministry of the Interior." }, "record_type": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026025/blob-html", "cell_locator": "EE.EE|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "A state information-system database: the Population Register." }, "reported_identifiers": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026025/blob-html", "cell_locator": "EE.EE|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "The person reports the address where the person permanently or principally resides." }, "residency_source_ref": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026025/blob-html", "cell_locator": "EE.EE|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "The person submits a notice of residence to the local authority for the submitted address so that the address can be entered in the Population Register." } }, "jurisdiction": "EE", "last_checked": "2026-10-05", "official_source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/130062026025/blob-html", "row_id": "EE|resident-registration", "state": "Estonia: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/109072026041/blob-html", "cell_locator": "EE.EE|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Section 17 of the Taxation Act establishes the Register of Taxable Persons as a state information-system database." }, "collector": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/109072026041/blob-html", "cell_locator": "EE.EE|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "Tax and Customs Board." }, "record_type": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/109072026041/blob-html", "cell_locator": "EE.EE|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "A register used to assess taxes and fees, verify correct payment, and collect them." }, "reported_identifiers": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/109072026041/blob-html", "cell_locator": "EE.EE|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "For a person or institution's management-board members: given and family name, personal identification code or, if absent, date of birth, and residence." }, "residency_source_ref": { "cell_citation_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/109072026041/blob-html", "cell_locator": "EE.EE|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "For a natural person living in Estonia, the Taxation Act uses the residence address entered in the Population Register, or an address the person notified to the tax authority, for postal delivery." } }, "jurisdiction": "EE", "last_checked": "2026-10-05", "official_source_url": "https://www.riigiteataja.ee/public-api/api/v1/akt/109072026041/blob-html", "row_id": "EE|tax-records", "state": "Estonia: tax records" }, { "cells": { "authority": { "cell_citation_url": "https://www.legislation.gov.uk/uksi/1972/1689/made/data.xml", "cell_locator": "GB.GB|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "A Secretary of State at the Home Office made the Immigration (Hotel Records) Order 1972 under Immigration Act 1971 section 4(4). Any constable, or any person authorised by the Secretary of State, may inspect the required hotel records." }, "collector": { "cell_citation_url": "https://www.legislation.gov.uk/uksi/1972/1689/made/data.xml", "cell_locator": "GB.GB|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The keeper of the covered premises." }, "record_type": { "cell_citation_url": "https://www.legislation.gov.uk/uksi/1972/1689/made/data.xml", "cell_locator": "GB.GB|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "Written record of each covered guest's arrival date and the information supplied under article 4." }, "reported_identifiers": { "cell_citation_url": "https://www.legislation.gov.uk/uksi/1972/1689/made/data.xml", "cell_locator": "GB.GB|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Every covered guest aged 16 or over provides full name and nationality. An alien also provides the number and place of issue of a passport, certificate of registration, or other identity-and-nationality document and, by departure, the next destination and its full address if known." }, "residency_source_ref": { "cell_citation_url": "https://www.legislation.gov.uk/uksi/1972/1689/made/data.xml", "cell_locator": "GB.GB|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "Coverage is a stay at a hotel or other premises providing lodging or sleeping accommodation for reward, subject to the Order's exception." } }, "jurisdiction": "GB", "last_checked": "2026-10-05", "official_source_url": "https://www.legislation.gov.uk/uksi/1972/1689/made/data.xml", "row_id": "GB|lodging-reporting", "state": "United Kingdom: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://www.gov.uk/electoral-register", "cell_locator": "GB.GB|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "An eligible person must register to vote when an electoral registration officer asks them to do so." }, "collector": { "cell_citation_url": "https://www.gov.uk/electoral-register", "cell_locator": "GB.GB|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "Electoral registration offices contact households to check register details through the annual canvass in Great Britain." }, "record_type": { "cell_citation_url": "https://www.gov.uk/electoral-register", "cell_locator": "GB.GB|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "Electoral register listing registered voters' names and addresses." }, "reported_identifiers": { "cell_citation_url": "https://www.legislation.gov.uk/ukpga/1983/2/section/9", "cell_locator": "GB.GB|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Each electoral-register entry contains the registered person's name, the person's qualifying address subject to prescribed exceptions, and the person's electoral number." }, "residency_source_ref": { "cell_citation_url": "https://www.gov.uk/electoral-register", "cell_locator": "GB.GB|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "The electoral-register source permits registration at two addresses, including home and term-time addresses for some students." } }, "jurisdiction": "GB", "last_checked": "2026-10-05", "official_source_url": "https://www.gov.uk/electoral-register", "row_id": "GB|resident-registration", "state": "United Kingdom: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/12B", "cell_locator": "GB.GB|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "For section 12B's relevant preservation day, the Commissioners for HMRC may specify an earlier day in writing and may specify different days for different cases." }, "collector": { "cell_citation_url": "https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101270", "cell_locator": "GB.GB|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "HM Revenue and Customs maintains the Self Assessment record described by the internal manual." }, "record_type": { "cell_citation_url": "https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101270", "cell_locator": "GB.GB|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "Self Assessment record with capacity, communication, base, and business address types." }, "reported_identifiers": { "cell_citation_url": "https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101270", "cell_locator": "GB.GB|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Base address and the associated UK tax-residency status recorded in Self Assessment administration." }, "residency_source_ref": { "cell_citation_url": "https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101270", "cell_locator": "GB.GB|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "HMRC's Self Assessment manual says the customer's base address is used to determine the recorded UK tax-residency status." } }, "jurisdiction": "GB", "last_checked": "2026-10-05", "official_source_url": "https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101270", "row_id": "GB|tax-records", "state": "United Kingdom: tax records" }, { "cells": { "authority": { "cell_citation_url": "https://geostat.ge/media/77660/Survey-of-hotels-and-hotel-type-enterprises.pdf", "cell_locator": "GE.GE|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Geostat's annual hotel survey is approved by Geostat decree; Official Statistics Law Article 24(2) authorises Geostat to require statistical, confidential, and personal data, with administrative-offence consequences for non-response." }, "collector": { "cell_citation_url": "https://geostat.ge/media/77660/Survey-of-hotels-and-hotel-type-enterprises.pdf", "cell_locator": "GE.GE|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "Hotels and hotel-type enterprises submit the questionnaire to the relevant regional unit of the National Statistics Office of Georgia by the stated annual deadline." }, "record_type": { "cell_citation_url": "https://geostat.ge/media/77660/Survey-of-hotels-and-hotel-type-enterprises.pdf", "cell_locator": "GE.GE|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The record is Questionnaire 05.5.6.1, an annual Survey of Hotels and Hotel Type Enterprises completed from the previous year's results on an accrual basis." }, "reported_identifiers": { "cell_citation_url": "https://geostat.ge/media/77660/Survey-of-hotels-and-hotel-type-enterprises.pdf", "cell_locator": "GE.GE|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "The survey identifies the enterprise by name, Statistical Registry Identification Number, taxpayer identification code, owner/director, legal address, and actual hotel address; it does not establish a named-guest or passport-number field." }, "residency_source_ref": { "cell_citation_url": "https://geostat.ge/media/77660/Survey-of-hotels-and-hotel-type-enterprises.pdf", "cell_locator": "GE.GE|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "For survey classification, a resident is a person whose permanent location is in Georgia and a non-resident is a person whose permanent location is outside Georgia, with specified diplomatic/student/patient examples; guest counts are also distributed by country and travel purpose." } }, "jurisdiction": "GE", "last_checked": "2026-10-05", "official_source_url": "https://geostat.ge/media/77660/Survey-of-hotels-and-hotel-type-enterprises.pdf", "row_id": "GE|lodging-reporting", "state": "Georgia: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://sda.gov.ge/en/guarantees-for-lawful-processing-and-protection-of-personal-data/", "cell_locator": "GE.GE|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "The Public Service Development Agency administers residence registration as part of its statutory civil-registry and population-register functions." }, "collector": { "cell_citation_url": "https://sda.gov.ge/en/products/registration-address/", "cell_locator": "GE.GE|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The Public Service Development Agency receives address-registration applications through its territorial offices; the evidence may be ownership, owner consent, or confirmation by two competent adults of three months' residence." }, "record_type": { "cell_citation_url": "https://sda.gov.ge/en/products/registration-address/", "cell_locator": "GE.GE|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "Georgia maintains a residential-address registration for Georgian citizens and resident aliens, tied to civil-registry, identity-document, and population-register functions." }, "reported_identifiers": { "cell_citation_url": "https://sda.gov.ge/en/guarantees-for-lawful-processing-and-protection-of-personal-data/", "cell_locator": "GE.GE|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "The Agency's civil/population systems process name, surname, personal number, birth data, sex, photo, signature, citizenship, contact address, document data, and in specified services biometric data." }, "residency_source_ref": { "cell_citation_url": "https://sda.gov.ge/en/products/registration-address/", "cell_locator": "GE.GE|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "Address registration follows place of residence and applies to Georgian citizens and aliens holding residence status; an alien with a residence permit must register within one month of entry or permit issuance. This is distinct from the Tax Code's 183-day residence test." } }, "jurisdiction": "GE", "last_checked": "2026-10-05", "official_source_url": "https://sda.gov.ge/en/products/registration-address/", "row_id": "GE|resident-registration", "state": "Georgia: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://matsne.gov.ge/ka/document/view/1043717?publication=246", "cell_locator": "GE.GE|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Georgia's Tax Code requires taxpayers to file returns, computations, and accounting documents with a tax authority and to provide documents needed to compute and pay taxes." }, "collector": { "cell_citation_url": "https://matsne.gov.ge/ka/document/view/1043717?publication=246", "cell_locator": "GE.GE|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "A person files a tax return with the tax authority in person, by registered mail, or electronically; forms and electronic-filing procedures are set by the Minister of Finance." }, "record_type": { "cell_citation_url": "https://matsne.gov.ge/ka/document/view/1043717?publication=246", "cell_locator": "GE.GE|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "A tax return is a person's statement used to assess tax liabilities, filed in person, by registered mail, or electronically under forms and procedures set by the Minister of Finance." }, "reported_identifiers": { "cell_citation_url": "https://matsne.gov.ge/ka/document/view/1043717?publication=246", "cell_locator": "GE.GE|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "A Georgian citizen uses the personal number on the ID card as the tax identification number; a non-citizen natural person receives a nine-digit identifier. The number is permanent, tax registration uses legal or declared residence/business address, and the TIN appears on returns and tax correspondence." }, "residency_source_ref": { "cell_citation_url": "https://matsne.gov.ge/ka/document/view/1043717?publication=246", "cell_locator": "GE.GE|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "Tax residence is sourced to Tax Code Article 34: a natural person is resident for the current tax year after 183 or more days of actual presence in a continuous 12-month period ending in that year, subject to the Code's stated inclusions and exceptions." } }, "jurisdiction": "GE", "last_checked": "2026-10-05", "official_source_url": "https://matsne.gov.ge/ka/document/view/1043717?publication=246", "row_id": "GE|tax-records", "state": "Georgia: tax records" }, { "cells": { "authority": { "cell_citation_url": "https://www.bacn.gov.py/archivos/10973/LEY%2B6984.pdf", "cell_locator": "PY.PY|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Not applicable: the cited provision repeals Migration Law No. 978/1996 in Paraguay." }, "collector": { "cell_citation_url": "https://www.bacn.gov.py/archivos/10973/LEY%2B6984.pdf", "cell_locator": "PY.PY|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "Not applicable: the cited provision repeals Migration Law No. 978/1996 in Paraguay." }, "record_type": { "cell_citation_url": "https://www.bacn.gov.py/archivos/10973/LEY%2B6984.pdf", "cell_locator": "PY.PY|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "Not applicable: the cited provision repeals Migration Law No. 978/1996 in Paraguay." }, "reported_identifiers": { "cell_citation_url": "https://www.bacn.gov.py/archivos/10973/LEY%2B6984.pdf", "cell_locator": "PY.PY|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Not applicable: the cited provision repeals Migration Law No. 978/1996 in Paraguay." }, "residency_source_ref": { "cell_citation_url": "https://www.bacn.gov.py/archivos/10973/LEY%2B6984.pdf", "cell_locator": "PY.PY|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "The lodging-place provision is an inspection power. Residence applications separately require a sworn declaration of the applicant's temporary or fixed domicile, so lodging inspection is not the ordinary residence-record source." } }, "jurisdiction": "PY", "last_checked": "2026-10-05", "official_source_url": "https://www.bacn.gov.py/archivos/10973/LEY%2B6984.pdf", "row_id": "PY|lodging-reporting", "state": "Paraguay: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://www.bacn.gov.py/archivos/12364/LEY7280.pdf", "cell_locator": "PY.PY|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Law 7280 assigns the National Police responsibility to maintain and organize the nationwide personal-identification service and the archives and registers of antecedents and domicile." }, "collector": { "cell_citation_url": "https://www.bacn.gov.py/archivos/12364/LEY7280.pdf", "cell_locator": "PY.PY|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The National Police holds the statutory function, and the Scientific and Technical Directorate includes the Department of Identifications and the Department of Foreigners' Registers." }, "record_type": { "cell_citation_url": "https://www.bacn.gov.py/archivos/12364/LEY7280.pdf", "cell_locator": "PY.PY|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The record set comprises personal identification, an archive and register of antecedents, and a register of persons' domicile." }, "reported_identifiers": { "cell_citation_url": "https://www.bacn.gov.py/archivos/12364/LEY7280.pdf", "cell_locator": "PY.PY|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Express categories include identity cards, passports, antecedent certificates, life-and-residence certificates, personal identification, antecedents, and domicile." }, "residency_source_ref": { "cell_citation_url": "https://www.bacn.gov.py/archivos/12364/LEY7280.pdf", "cell_locator": "PY.PY|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "The police function expressly includes the register of persons' domicile and issuance of the Life and Residence Certificate." } }, "jurisdiction": "PY", "last_checked": "2026-10-05", "official_source_url": "https://www.bacn.gov.py/archivos/12364/LEY7280.pdf", "row_id": "PY|resident-registration", "state": "Paraguay: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-90-21", "cell_locator": "PY.PY|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Resolution General N° 90/2021 of the Subsecretaría de Estado de Tributación (SET) implements the electronic register of sales and purchase receipts and of income and expenses in the Marangatu system." }, "collector": { "cell_citation_url": "https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-90-21", "cell_locator": "PY.PY|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The taxpayer records and confirms the receipts in Marangatu; the tax administration stores the confirmed information in that system." }, "record_type": { "cell_citation_url": "https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-90-21", "cell_locator": "PY.PY|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The register comprises individualized purchase and sales receipts and the books of purchases, sales, income, and expenses that those receipts form." }, "reported_identifiers": { "cell_citation_url": "https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-90-21", "cell_locator": "PY.PY|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "The resolution expressly identifies the RUC of the reporting and reported parties and the authorized document's timbrado data as validation fields." }, "residency_source_ref": { "cell_citation_url": "https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-90-21", "cell_locator": "PY.PY|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "Not applicable: the cited text concerns purchase and sales receipts and income and expense records supporting taxpayer operations." } }, "jurisdiction": "PY", "last_checked": "2026-10-05", "official_source_url": "https://www.dnit.gov.py/en/web/portal-institucional/w/resolucion-general-n-90-21", "row_id": "PY|tax-records", "state": "Paraguay: tax records" }, { "cells": { "authority": { "cell_citation_url": "https://phrae.immigration.go.th/wp-content/uploads/2024/06/1.11.-%E0%B8%A3%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%9A-%E0%B8%A1.38.pdf", "cell_locator": "TH.TH|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "The Royal Thai Police regulation, issued under Immigration Act section 38(3), governs the house-master, owner, possessor, or hotel manager's TM.30 notification and requires notification within 24 hours after the alien arrives at the residence." }, "collector": { "cell_citation_url": "https://phrae.immigration.go.th/wp-content/uploads/2024/06/1.11.-%E0%B8%A3%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%9A-%E0%B8%A1.38.pdf", "cell_locator": "TH.TH|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The notifier submits to Immigration Division 1 in Bangkok or the authorized provincial Immigration office; an immigration officer signs the receipt." }, "record_type": { "cell_citation_url": "https://phrae.immigration.go.th/wp-content/uploads/2024/06/1.11.-%E0%B8%A3%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%9A-%E0%B8%A1.38.pdf", "cell_locator": "TH.TH|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The TM.30 record is a notification of an alien's temporary address, with an attached name list and a receipt of notification." }, "reported_identifiers": { "cell_citation_url": "https://phrae.immigration.go.th/wp-content/uploads/2024/06/1.11.-%E0%B8%A3%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%9A-%E0%B8%A1.38.pdf", "cell_locator": "TH.TH|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "The attached resident list records name and surname, nationality, passport number, visa type, date of arrival, permitted-stay expiry, point of entry, arrival-card number, period of stay, and relationship." }, "residency_source_ref": { "cell_citation_url": "https://www.rd.go.th/english/6045.html", "cell_locator": "TH.TH|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "The consumed Revenue Department reference defines a tax resident as a person residing in Thailand for periods aggregating more than 180 days in a tax year." } }, "jurisdiction": "TH", "last_checked": "2026-10-05", "official_source_url": "https://phrae.immigration.go.th/wp-content/uploads/2024/06/1.11.-%E0%B8%A3%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%9A-%E0%B8%A1.38.pdf", "row_id": "TH|lodging-reporting", "state": "Thailand: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://www.bora.dopa.go.th/wp-content/uploads/2025/01/%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%88%E0%B8%B1%E0%B8%94%E0%B8%97%E0%B8%B3%E0%B8%97%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%99%E0%B9%81%E0%B8%A5%E0%B8%B0%E0%B8%9A%E0%B8%B1%E0%B8%95%E0%B8%A3%E0%B8%84%E0%B8%99%E0%B8%8B%E0%B8%B6%E0%B9%88%E0%B8%87%E0%B9%84%E0%B8%A1%E0%B9%88%E0%B8%A1%E0%B8%B5%E0%B8%AA%E0%B8%B1%E0%B8%8D%E0%B8%8A%E0%B8%B2%E0%B8%95%E0%B8%B4.pdf", "cell_locator": "TH.TH|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "The Civil Registration Act compilation directs district or local registrars to maintain house registrations for specified non-Thai residents and directs the Central Registration Director to maintain civil-history registers for other designated non-Thai persons." }, "collector": { "cell_citation_url": "https://www.bora.dopa.go.th/wp-content/uploads/2025/01/%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%88%E0%B8%B1%E0%B8%94%E0%B8%97%E0%B8%B3%E0%B8%97%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%99%E0%B9%81%E0%B8%A5%E0%B8%B0%E0%B8%9A%E0%B8%B1%E0%B8%95%E0%B8%A3%E0%B8%84%E0%B8%99%E0%B8%8B%E0%B8%B6%E0%B9%88%E0%B8%87%E0%B9%84%E0%B8%A1%E0%B9%88%E0%B8%A1%E0%B8%B5%E0%B8%AA%E0%B8%B1%E0%B8%8D%E0%B8%8A%E0%B8%B2%E0%B8%95%E0%B8%B4.pdf", "cell_locator": "TH.TH|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The non-Thai person reports to the district registrar or local registrar, which adds the person to a house registration or prepares the civil-history record; central rules govern the recorded particulars." }, "record_type": { "cell_citation_url": "https://www.bora.dopa.go.th/wp-content/uploads/2025/01/%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%88%E0%B8%B1%E0%B8%94%E0%B8%97%E0%B8%B3%E0%B8%97%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%99%E0%B9%81%E0%B8%A5%E0%B8%B0%E0%B8%9A%E0%B8%B1%E0%B8%95%E0%B8%A3%E0%B8%84%E0%B8%99%E0%B8%8B%E0%B8%B6%E0%B9%88%E0%B8%87%E0%B9%84%E0%B8%A1%E0%B9%88%E0%B8%A1%E0%B8%B5%E0%B8%AA%E0%B8%B1%E0%B8%8D%E0%B8%8A%E0%B8%B2%E0%B8%95%E0%B8%B4.pdf", "cell_locator": "TH.TH|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The records are a house registration or a civil-history register entry for a non-Thai person, followed by an identity card or temporary identity document as applicable." }, "reported_identifiers": { "cell_citation_url": "https://www.bora.dopa.go.th/wp-content/uploads/2025/01/%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%88%E0%B8%B1%E0%B8%94%E0%B8%97%E0%B8%B3%E0%B8%97%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%99%E0%B9%81%E0%B8%A5%E0%B8%B0%E0%B8%9A%E0%B8%B1%E0%B8%95%E0%B8%A3%E0%B8%84%E0%B8%99%E0%B8%8B%E0%B8%B6%E0%B9%88%E0%B8%87%E0%B9%84%E0%B8%A1%E0%B9%88%E0%B8%A1%E0%B8%B5%E0%B8%AA%E0%B8%B1%E0%B8%8D%E0%B8%8A%E0%B8%B2%E0%B8%95%E0%B8%B4.pdf", "cell_locator": "TH.TH|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "A personal identification number has 13 digits; foreign-worker cards include at least name, date of birth, address, nationality, personal number, photograph, issue and expiry dates, and the issuing registrar's name and signature." }, "residency_source_ref": { "cell_citation_url": "https://www.rd.go.th/english/6045.html", "cell_locator": "TH.TH|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "The consumed Revenue Department reference defines a tax resident as a person residing in Thailand for periods aggregating more than 180 days in a tax year." } }, "jurisdiction": "TH", "last_checked": "2026-10-05", "official_source_url": "https://www.bora.dopa.go.th/wp-content/uploads/2025/01/%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B8%88%E0%B8%B1%E0%B8%94%E0%B8%97%E0%B8%B3%E0%B8%97%E0%B8%B0%E0%B9%80%E0%B8%9A%E0%B8%B5%E0%B8%A2%E0%B8%99%E0%B9%81%E0%B8%A5%E0%B8%B0%E0%B8%9A%E0%B8%B1%E0%B8%95%E0%B8%A3%E0%B8%84%E0%B8%99%E0%B8%8B%E0%B8%B6%E0%B9%88%E0%B8%87%E0%B9%84%E0%B8%A1%E0%B9%88%E0%B8%A1%E0%B8%B5%E0%B8%AA%E0%B8%B1%E0%B8%8D%E0%B8%8A%E0%B8%B2%E0%B8%95%E0%B8%B4.pdf", "row_id": "TH|resident-registration", "state": "Thailand: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://www.rd.go.th/english/6045.html", "cell_locator": "TH.TH|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "The Revenue Department administers personal income tax: a liable person computes tax liability, files a return, and pays any tax due on a calendar-year basis." }, "collector": { "cell_citation_url": "https://www.rd.go.th/30302.html", "cell_locator": "TH.TH|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "For a taxpayer without a civil-registration number or DBD juristic-registration number, the Revenue Department issues the 13-digit taxpayer identification number used under the Revenue Code." }, "record_type": { "cell_citation_url": "https://www.rd.go.th/english/6045.html", "cell_locator": "TH.TH|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The core personal-income-tax record is the taxpayer's calendar-year return and liability computation, covering assessable income in cash and in kind." }, "reported_identifiers": { "cell_citation_url": "https://www.rd.go.th/30302.html", "cell_locator": "TH.TH|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "From 1 February 2012, a natural person uses the civil-registration personal identification number as the taxpayer identification number, and a company or juristic partnership uses its DBD juristic-registration number; where neither exists, the taxpayer uses a 13-digit number issued by the Revenue Department." }, "residency_source_ref": { "cell_citation_url": "https://www.rd.go.th/english/6045.html", "cell_locator": "TH.TH|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "For personal income tax, a resident is a person present in Thailand for periods aggregating more than 180 days in a tax year; residents and non-residents have different income scopes." } }, "jurisdiction": "TH", "last_checked": "2026-10-05", "official_source_url": "https://www.rd.go.th/english/6045.html", "row_id": "TH|tax-records", "state": "Thailand: tax records" }, { "cells": { "authority": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USREPORTS-576/pdf/USREPORTS-576-409.pdf", "cell_locator": "US.US|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Los Angeles Municipal Code § 41.49 requires hotel operators to keep specified guest records; this is a Los Angeles municipal example, not a nationwide U.S. lodging-registration rule." }, "collector": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USREPORTS-576/pdf/USREPORTS-576-409.pdf", "cell_locator": "US.US|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "Hotel operators collect and retain the guest-register information on the hotel premises." }, "record_type": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USREPORTS-576/pdf/USREPORTS-576-409.pdf", "cell_locator": "US.US|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The record is a hotel guest register containing stay, guest, vehicle, room, payment, and (in specified cases) identification details." }, "reported_identifiers": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USREPORTS-576/pdf/USREPORTS-576-409.pdf", "cell_locator": "US.US|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "The Los Angeles register includes guest name/address, party size, vehicle make/model/license plate, arrival and scheduled departure, room, rate and amount collected, payment method, and specified photo-ID or kiosk card details." }, "residency_source_ref": { "cell_citation_url": "https://www.govinfo.gov/content/pkg/USREPORTS-576/pdf/USREPORTS-576-409.pdf", "cell_locator": "US.US|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "A guest address appears alongside arrival, scheduled departure, and room details in a temporary lodging register; the cited ordinance does not label it proof of legal residence or domicile." } }, "jurisdiction": "US", "last_checked": "2026-10-05", "official_source_url": "https://www.govinfo.gov/content/pkg/USREPORTS-576/pdf/USREPORTS-576-409.pdf", "row_id": "US|lodging-reporting", "state": "United States: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US.US|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "INA §§ 262 and 265, implemented by DHS/USCIS, impose registration duties on specified aliens and require registered aliens to report address changes within 10 days." }, "collector": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US.US|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "After Form G-325R is submitted, USCIS reviews the information provided and available DHS records about the filer." }, "record_type": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US.US|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The cited federal record type is Form G-325R, Biographic Information (Registration)." }, "reported_identifiers": { "cell_citation_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "cell_locator": "US.US|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Form AR-11 collects family, given, and middle names; date of birth; A-number if any; present and previous physical addresses; optional mailing address; signature; and signature date." }, "residency_source_ref": { "cell_citation_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "cell_locator": "US.US|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "AR-11 records present and previous physical addresses, but the form expressly says it is not evidence of identity, age, or claimed status; it should not be generalized into proof of domicile or tax residence." } }, "jurisdiction": "US", "last_checked": "2026-10-05", "official_source_url": "https://www.uscis.gov/alienregistration", "row_id": "US|resident-registration", "state": "United States: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://www.irs.gov/privacy-disclosure/irs-privacy-policy", "cell_locator": "US.US|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Internal Revenue Code §§ 6001, 6011, and 6012 authorize return/statement collection, § 6109 requires an identifying number, and § 6103 governs confidentiality and authorized disclosure." }, "collector": { "cell_citation_url": "https://www.irs.gov/privacy-disclosure/irs-privacy-policy", "cell_locator": "US.US|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The IRS collects tax-return information to administer U.S. tax laws, calculate liability, and collect the correct tax." }, "record_type": { "cell_citation_url": "https://www.irs.gov/pub/irs-pdf/p4465a.pdf", "cell_locator": "US.US|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "Federal tax records include tax and information returns, estimated-tax declarations, refund claims, schedules and attachments, plus broadly defined return information obtained or developed by IRS." }, "reported_identifiers": { "cell_citation_url": "https://www.irs.gov/pub/irs-pdf/p4465a.pdf", "cell_locator": "US.US|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Return information includes taxpayer name, mailing address, SSN or EIN, dependent names, and business location, along with tax-related information even when direct identifiers are removed." }, "residency_source_ref": { "cell_citation_url": "https://www.irs.gov/pub/irs-pdf/p4465a.pdf", "cell_locator": "US.US|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "IRS return information includes a taxpayer mailing address; the cited definition does not call that field domicile or legal residence, so it must not be presented as standalone proof of either." } }, "jurisdiction": "US", "last_checked": "2026-10-05", "official_source_url": "https://www.irs.gov/pub/irs-pdf/p4465a.pdf", "row_id": "US|tax-records", "state": "United States: tax records" }, { "cells": { "authority": { "cell_citation_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "cell_locator": "US-AS.US-AS|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "The Office of the Attorney General and Immigration Office administer the American Samoa Entry Permit Waiver Program under ASAC rules 41.1101-41.1105, including the lodging-confirmation requirement in rule 41.1101(b)(3)." }, "collector": { "cell_citation_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "cell_locator": "US-AS.US-AS|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The documents and processing fee must be provided to the Office of the Attorney General or Immigration Office at least three business days before travel." }, "record_type": { "cell_citation_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "cell_locator": "US-AS.US-AS|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "An EPWP applicant must provide written confirmation of a hotel stay or lodging secured with a qualifying host; successful processing produces an OK-to-Board document." }, "reported_identifiers": { "cell_citation_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "cell_locator": "US-AS.US-AS|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "The EPWP package includes a machine-readable passport, round-trip itinerary, hotel or host lodging confirmation, and host details showing age of at least 21 plus ownership or lease of the lodging; it also assigns responsibility for specified public debts." }, "residency_source_ref": { "cell_citation_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "cell_locator": "US-AS.US-AS|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "Under Title 41, the EPWP authorizes stays of no more than 30 days for tourism or business. While in American Samoa under the EPWP, applying for residency or public benefits is a prohibited activity." } }, "jurisdiction": "US-AS", "last_checked": "2026-10-05", "official_source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "row_id": "US-AS|lodging-reporting", "state": "American Samoa: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "cell_locator": "US-AS.US-AS|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "The Immigration Board of American Samoa, with administrative duties delegated to the Attorney General and immigration officers under A.S.C.A. §§ 41.0203-41.0205 and ASAC rules 41.0301-41.0302, administers the territorial registration and permanent-residence record system." }, "collector": { "cell_citation_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "cell_locator": "US-AS.US-AS|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The Attorney General and designated American Samoa immigration officers administer and maintain the territorial immigration records on delegation from the Immigration Board." }, "record_type": { "cell_citation_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "cell_locator": "US-AS.US-AS|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The approved records include Form P200 registration-receipt applications, Form P400 address/change-of-address notices, Form IB 101 permanent-residence applications, and Form IB 102 orders granting permanent-resident status." }, "reported_identifiers": { "cell_citation_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "cell_locator": "US-AS.US-AS|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "For mailed access requests, the rules expressly use signature, address, date and place of birth, alien or employee identification if any, and another identifying document; in-person access may use a passport, alien registration receipt card, or other identification." }, "residency_source_ref": { "cell_citation_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "cell_locator": "US-AS.US-AS|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "A person applying to become a permanent resident must submit a separate application, and the Immigration Board has exclusive jurisdiction to declare eligibility for permanent residence." } }, "jurisdiction": "US-AS", "last_checked": "2026-10-05", "official_source_url": "https://www.osas.as/_files/ugd/4c56eb_7030cc84e50a49628d1f8e450d05f921.pdf", "row_id": "US-AS|resident-registration", "state": "American Samoa: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://www.osas.as/copy-of-asac-2024-edition-5/10-title-15%E2%80%93parks-%26-rec.-%28.pdf%29", "cell_locator": "US-AS.US-AS|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "The Treasurer of American Samoa, under the Governor's general supervision, administers and enforces the separate territorial income tax under the Samoan Income Tax Act, A.S.C.A. §§ 11.0401-11.0405, including applicable incorporated Subtitle F provisions." }, "collector": { "cell_citation_url": "https://www.osas.as/copy-of-asac-2024-edition-5/10-title-15%E2%80%93parks-%26-rec.-%28.pdf%29", "cell_locator": "US-AS.US-AS|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The Treasurer of American Samoa, under the Governor's general supervision, administers and enforces the American Samoa income tax and prescribes its enforcement rules." }, "record_type": { "cell_citation_url": "https://www.americansamoa.gov/_files/ugd/4bfff9_a3bcba04ed65461ba9c6e20f503a8725.xlsx?dn=2025%20Tax%20Forms%20Updated-V3-%204.11.2026.xlsx", "cell_locator": "US-AS.US-AS|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The captured record is the 2025 Form 390 American Samoa individual income-tax return and its attached territorial schedules." }, "reported_identifiers": { "cell_citation_url": "https://www.americansamoa.gov/_files/ugd/4bfff9_a3bcba04ed65461ba9c6e20f503a8725.xlsx?dn=2025%20Tax%20Forms%20Updated-V3-%204.11.2026.xlsx", "cell_locator": "US-AS.US-AS|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Form 390 requests the taxpayer's and spouse's names and Social Security numbers, village/home and mailing address, home and business telephone numbers, filing status, and dependent names, birth dates, Social Security numbers, and relationships." }, "residency_source_ref": { "cell_citation_url": "https://www.americansamoa.gov/_files/ugd/4bfff9_a3bcba04ed65461ba9c6e20f503a8725.xlsx?dn=2025%20Tax%20Forms%20Updated-V3-%204.11.2026.xlsx", "cell_locator": "US-AS.US-AS|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "Form 390 records a home address by village or P.O. Box, city or town, state and ZIP code, and asks whether the taxpayer lives in a rental home." } }, "jurisdiction": "US-AS", "last_checked": "2026-10-05", "official_source_url": "https://www.americansamoa.gov/_files/ugd/4bfff9_a3bcba04ed65461ba9c6e20f503a8725.xlsx?dn=2025%20Tax%20Forms%20Updated-V3-%204.11.2026.xlsx", "row_id": "US-AS|tax-records", "state": "American Samoa: tax records" }, { "cells": { "authority": { "cell_citation_url": "https://www.guamtax.com/info/GuamTaxLawBook_revised0307.pdf", "cell_locator": "US-GU.US-GU|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Under 11 GCA Chapter 30, the Commissioner—the Guam Director of Revenue and Taxation—administers and enforces the occupancy-tax provisions." }, "collector": { "cell_citation_url": "https://www.guamtax.com/info/GuamTaxLawBook_revised0307.pdf", "cell_locator": "US-GU.US-GU|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The occupancy-tax taxpayer keeps the records in English in Guam; the Tax Commissioner or a designated representative may examine them." }, "record_type": { "cell_citation_url": "https://www.guamtax.com/info/GuamTaxLawBook_revised0307.pdf", "cell_locator": "US-GU.US-GU|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "The taxpayer must keep gross-proceeds and gross-income records plus books, account records, occupant registers, cash-register tapes, invoices, and other records the Commissioner may require." }, "reported_identifiers": { "cell_citation_url": "https://www.guamtax.com/info/GuamTaxLawBook_revised0307.pdf", "cell_locator": "US-GU.US-GU|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Section 30104 expressly requires registers of occupants but does not enumerate guest identity fields in the cited text; it separately lists financial and transaction records." }, "residency_source_ref": { "cell_citation_url": "https://www.guamtax.com/info/GuamTaxLawBook_revised0307.pdf", "cell_locator": "US-GU.US-GU|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "Chapter 30 defines a transient occupant as someone occupying covered lodging in one location for fewer than 90 consecutive days; that stay-category definition is not a determination of domicile or tax residence." } }, "jurisdiction": "US-GU", "last_checked": "2026-10-05", "official_source_url": "https://www.guamtax.com/info/GuamTaxLawBook_revised0307.pdf", "row_id": "US-GU|lodging-reporting", "state": "Guam: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US-GU.US-GU|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "INA 265 and 8 CFR part 265 require aliens in the United States who are required to register to report an address change to USCIS within 10 days of moving." }, "collector": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US-GU.US-GU|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "After Form G-325R is submitted, USCIS reviews the information provided and available DHS records about the filer." }, "record_type": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US-GU.US-GU|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "USCIS states that 8 CFR 264.1(a) prescribes registration forms an alien can file to comply with the registration and fingerprint requirement." }, "reported_identifiers": { "cell_citation_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "cell_locator": "US-GU.US-GU|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Form AR-11 collects family, given, and middle names; date of birth; A-number if any; present and previous physical addresses; optional mailing address; signature; and signature date." }, "residency_source_ref": { "cell_citation_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "cell_locator": "US-GU.US-GU|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "AR-11 records present and previous physical addresses, but the form expressly says it is not evidence of identity, age, or claimed status." } }, "jurisdiction": "US-GU", "last_checked": "2026-10-05", "official_source_url": "https://www.uscis.gov/alienregistration", "row_id": "US-GU|resident-registration", "state": "Guam: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://www.guamtax.com/about/taxdivision.html", "cell_locator": "US-GU.US-GU|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Guam DRT's Taxpayer Services Division administers the Guam Territorial Income Tax and Business Privilege Tax laws and processes declarations, assessments, compliance clearances, and taxpayer records." }, "collector": { "cell_citation_url": "https://www.guamtax.com/about/taxdivision.html", "cell_locator": "US-GU.US-GU|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "Taxpayer Services branches divide the work: electronic processing, wage-information collection, accounting maintenance, and Central Files control, filing, maintenance, storage, and disposition." }, "record_type": { "cell_citation_url": "https://www.guamtax.com/about/taxdivision.html", "cell_locator": "US-GU.US-GU|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "DRT describes tax returns, schedules, forms, declarations, related tax documents, wage information, accounting records, payments, and assessments." }, "reported_identifiers": { "cell_citation_url": "https://www.guamtax.com/forms/GRT1.pdf", "cell_locator": "US-GU.US-GU|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Form GRT-1 requests the licensee name, EIN or SSN, GRT account number, mailing address, email address, telephone number, reporting month/year, signature, printed name, and date." }, "residency_source_ref": { "cell_citation_url": "https://www.guamtax.com/forms/GRT1.pdf", "cell_locator": "US-GU.US-GU|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "Form GRT-1 collects a mailing address and business or tax identifiers; the captured Guam tax and resident-registration bodies do not establish that field as proof of domicile or individual tax residence." } }, "jurisdiction": "US-GU", "last_checked": "2026-10-05", "official_source_url": "https://www.guamtax.com/about/taxdivision.html", "row_id": "US-GU|tax-records", "state": "Guam: tax records" }, { "cells": { "authority": { "cell_citation_url": "https://cnmilaw.org/pdf/cmc_section/T4/1502.pdf", "cell_locator": "US-MP.US-MP|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Under 4 CMC §1502, the lodging operator collects the hotel occupancy tax and makes a monthly return to the Secretary by the twentieth day of the succeeding month." }, "collector": { "cell_citation_url": "https://cnmilaw.org/pdf/cmc_section/T4/1502.pdf", "cell_locator": "US-MP.US-MP|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The person who operates, owns, or manages the covered lodging collects the tax and makes a monthly return to the Department of Finance Secretary by the twentieth day of the succeeding month." }, "record_type": { "cell_citation_url": "https://finance.gov.mp/division-forms/revenue-taxation/additional-forms/form-os-3300.pdf", "cell_locator": "US-MP.US-MP|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "Form OS-3300 is a Monthly Bar and Occupancy Tax Return whose occupancy-tax computation reports gross revenue and tax." }, "reported_identifiers": { "cell_citation_url": "https://finance.gov.mp/division-forms/revenue-taxation/additional-forms/form-os-3300.pdf", "cell_locator": "US-MP.US-MP|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Form OS-3300 requests the taxpayer name, DBA, nine-digit TIN, mailing address, island, village, telephone number, contact person, filing period, signature, and preparer fields; it reports aggregate occupancy revenue and does not enumerate guest identifiers." }, "residency_source_ref": { "cell_citation_url": "https://cnmilaw.org/pdf/cmc_section/T4/1502.pdf", "cell_locator": "US-MP.US-MP|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "No. The statute's findings describe lodging for three months or less that primarily serves transient guests; that taxable stay category is not a determination of domicile or tax residence." } }, "jurisdiction": "US-MP", "last_checked": "2026-10-05", "official_source_url": "https://finance.gov.mp/division-forms/revenue-taxation/additional-forms/form-os-3300.pdf", "row_id": "US-MP|lodging-reporting", "state": "Northern Mariana Islands: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US-MP.US-MP|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "INA 265 and 8 CFR part 265 require aliens in the United States who are required to register to report an address change to USCIS within 10 days of moving." }, "collector": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US-MP.US-MP|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "After Form G-325R is submitted, USCIS reviews the information provided and available DHS records about the filer." }, "record_type": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US-MP.US-MP|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "USCIS states that 8 CFR 264.1(a) prescribes registration forms an alien can file to comply with the registration and fingerprint requirement." }, "reported_identifiers": { "cell_citation_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "cell_locator": "US-MP.US-MP|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Form AR-11 collects family, given, and middle names; date of birth; A-number if any; present and previous physical addresses; optional mailing address; signature; and signature date." }, "residency_source_ref": { "cell_citation_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "cell_locator": "US-MP.US-MP|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "AR-11 records present and previous physical addresses, but the form expressly says it is not evidence of identity, age, or claimed status." } }, "jurisdiction": "US-MP", "last_checked": "2026-10-05", "official_source_url": "https://www.uscis.gov/alienregistration", "row_id": "US-MP|resident-registration", "state": "Northern Mariana Islands: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://cnmilaw.org/pdf/cmc_section/T4/1701.pdf", "cell_locator": "US-MP.US-MP|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "The CNMI Governor or delegate, acting through duly authorized Commonwealth officers, administers and enforces the Northern Marianas Territorial Income Tax under 4 CMC §1701; that statute also governs return confidentiality." }, "collector": { "cell_citation_url": "https://cnmilaw.gov/docs/admincode/T70/T70-40.6.pdf", "cell_locator": "US-MP.US-MP|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The CNMI Division of Revenue and Taxation maintains records and documents associated with administering and enforcing tax laws and related regulations under NMIAC §70-40.6-1320." }, "record_type": { "cell_citation_url": "https://cnmilaw.org/pdf/cmc_section/T4/18162.pdf", "cell_locator": "US-MP.US-MP|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "A return includes tax and information returns, estimated-tax declarations, entry certificates, refund claims, amendments, schedules, attachments, and lists; return information includes income, receipts, deductions, assets, liabilities, tax status, examination status, and related data." }, "reported_identifiers": { "cell_citation_url": "https://cnmilaw.org/pdf/cmc_section/T4/18162.pdf", "cell_locator": "US-MP.US-MP|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Taxpayer identity means the person's name, mailing address, taxpayer identifying number, or a combination of them; associated return information can also include income, receipts, assets, liabilities, tax payments, and examination status." }, "residency_source_ref": { "cell_citation_url": "https://cnmilaw.gov/docs/admincode/T70/T70-40.6.pdf", "cell_locator": "US-MP.US-MP|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "For purposes other than the NMTIT and chapter 7, NMIAC §70-40.6 defines a resident individual by domicile in the Commonwealth and a resident business or entity by Commonwealth location, direction, or management." } }, "jurisdiction": "US-MP", "last_checked": "2026-10-05", "official_source_url": "https://cnmilaw.org/pdf/cmc_section/T4/18162.pdf", "row_id": "US-MP|tax-records", "state": "Northern Mariana Islands: tax records" }, { "cells": { "authority": { "cell_citation_url": "https://bir.vi.gov/content/form/39e7855a-4f53-4fea-88a1-e4860ed51d0f/index.pdf", "cell_locator": "US-VI.US-VI|lodging-reporting.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "The Virgin Islands Bureau of Internal Revenue identifies Form 722 VI as the Hotel Room Tax Return." }, "collector": { "cell_citation_url": "https://bir.vi.gov/content/form/39e7855a-4f53-4fea-88a1-e4860ed51d0f/index.pdf", "cell_locator": "US-VI.US-VI|lodging-reporting.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "Guests pay a 12.5% hotel room tax on the gross room rate; the hotel collects it and remits it to the Bureau by the thirtieth day of the following month on Form 722 VI." }, "record_type": { "cell_citation_url": "https://bir.vi.gov/content/form/39e7855a-4f53-4fea-88a1-e4860ed51d0f/index.pdf", "cell_locator": "US-VI.US-VI|lodging-reporting.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "Form 722 VI reports the current month, rental amounts, tax due, penalty, interest, total amount due, room location, room nights, and rental type." }, "reported_identifiers": { "cell_citation_url": "https://bir.vi.gov/content/form/39e7855a-4f53-4fea-88a1-e4860ed51d0f/index.pdf", "cell_locator": "US-VI.US-VI|lodging-reporting.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Form 722 VI records the DBA, taxpayer identification number, name, telephone number, mailing address, signer title, signature, and date." }, "residency_source_ref": { "cell_citation_url": "https://bir.vi.gov/content/form/39e7855a-4f53-4fea-88a1-e4860ed51d0f/index.pdf", "cell_locator": "US-VI.US-VI|lodging-reporting.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "The Form 722 VI instructions state that a hotel guest includes a person renting or leasing the listed lodging types for less than 90 days." } }, "jurisdiction": "US-VI", "last_checked": "2026-10-05", "official_source_url": "https://bir.vi.gov/content/form/39e7855a-4f53-4fea-88a1-e4860ed51d0f/index.pdf", "row_id": "US-VI|lodging-reporting", "state": "U.S. Virgin Islands: lodging reporting" }, { "cells": { "authority": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US-VI.US-VI|resident-registration.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "INA 265 and 8 CFR part 265 require aliens in the United States who are required to register to report an address change to USCIS within 10 days of moving." }, "collector": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US-VI.US-VI|resident-registration.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "After Form G-325R is submitted, USCIS reviews the information provided and available DHS records about the filer." }, "record_type": { "cell_citation_url": "https://www.uscis.gov/alienregistration", "cell_locator": "US-VI.US-VI|resident-registration.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "USCIS established Form G-325R, Biographic Information (Registration), and an online process for unregistered aliens to register under the INA." }, "reported_identifiers": { "cell_citation_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "cell_locator": "US-VI.US-VI|resident-registration.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Form AR-11 collects family, given, and middle names; date of birth; A-number if any; present and previous physical addresses; optional mailing address; signature; and signature date." }, "residency_source_ref": { "cell_citation_url": "https://www.uscis.gov/sites/default/files/document/forms/ar-11.pdf", "cell_locator": "US-VI.US-VI|resident-registration.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "Form AR-11 records present and previous physical addresses and states that the form is not evidence of identity, age, or claimed status." } }, "jurisdiction": "US-VI", "last_checked": "2026-10-05", "official_source_url": "https://www.uscis.gov/alienregistration", "row_id": "US-VI|resident-registration", "state": "U.S. Virgin Islands: resident registration" }, { "cells": { "authority": { "cell_citation_url": "https://bir.vi.gov/content/publications/rev_ruling-2025-1223-1.pdf", "cell_locator": "US-VI.US-VI|tax-records.authority", "publish_status": "publish_ready", "source_field": "authority", "value": "Under 48 U.S.C. § 1397, United States income-tax laws in force and later enacted are likewise in force in the U.S. Virgin Islands." }, "collector": { "cell_citation_url": "https://bir.vi.gov/article/bir-offers-tax-tips-for-filing-the-2023-tax-return", "cell_locator": "US-VI.US-VI|tax-records.collector", "publish_status": "publish_ready", "source_field": "collector", "value": "The entire tax return, including Form 8689, must be filed with the Virgin Islands Bureau of Internal Revenue for processing." }, "record_type": { "cell_citation_url": "https://bir.vi.gov/article/bir-offers-tax-tips-for-filing-the-2023-tax-return", "cell_locator": "US-VI.US-VI|tax-records.record_type", "publish_status": "publish_ready", "source_field": "record_type", "value": "Form 8689 is part of the tax return, and the entire tax return must be filed with the Bureau to process and determine Virgin Islands taxes due." }, "reported_identifiers": { "cell_citation_url": "https://bir.vi.gov/article/bir-offers-tax-tips-for-filing-the-2023-tax-return", "cell_locator": "US-VI.US-VI|tax-records.reported_identifiers", "publish_status": "publish_ready", "source_field": "reported_identifiers", "value": "Filers are instructed to provide Social Security numbers for the taxpayer, spouse, and all dependents." }, "residency_source_ref": { "cell_citation_url": "https://bir.vi.gov/article/bir-offers-tax-tips-for-filing-the-2023-tax-return", "cell_locator": "US-VI.US-VI|tax-records.residency_source_ref", "publish_status": "publish_ready", "source_field": "residency_source_ref", "value": "Bona fide Virgin Islands residents must file and pay the Net Investment Income Tax to the Virgin Islands Bureau of Internal Revenue." } }, "jurisdiction": "US-VI", "last_checked": "2026-10-05", "official_source_url": "https://bir.vi.gov/article/bir-offers-tax-tips-for-filing-the-2023-tax-return", "row_id": "US-VI|tax-records", "state": "U.S. Virgin Islands: tax records" } ], "scope_label": "12 jurisdictions" } }, "template": "matrix", "tier": "T1", "warnings": [] }