taxpayer identification analysis, rev.3

I have attached this remark to the taxpayer identification analysis, rev.3

Hello everyone,

As promised during the last teleconference hereby some remarks concerning the taxpayer identification analysis, rev.3. I make these remarks with some hesitation because I only recently joined the group so I'm not familiar with the reasoning behind the document. Under 2.2 "Identifiers" (pg 9) the digital certificate is not mentioned. Because the aim of the exercise is to make it possible to automate the procedure of issuing a CoR the use a digital certificate seems appropriate. I also wonder if the element "Account" (pg 5) should be part of the Party Class Model. It has only an identifying purpose/meaning for one of the parties involved in the chain. As account numbers are not used cross border the number has only relevance for the party issuing the CoR. If it refers to the bank account on which interest accrue or was paid to than the account could be in the transaction part of the CoR.

Kind regards,

Ko Zonruiter

Tax and Customs Administration of the

Netherlands

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Ko Zonruiter

Ministerie van Financiën, DG Belastingdienst, Korte Voorhout 7, Postbus 20201, 2500 EE Den Haag

tel. 070 342 85 89, fax 070 342 79 07, e-mail k.zonruiter@minfin.nl

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