Definition: The Taxpayer Obligations Catalogue is a comprehensive list that outlines all the duties and responsibilities that a taxpayer must fulfill. It includes details about the types of taxes to be paid, the deadlines for payment, the procedures for filing returns, and the penalties for non-compliance. Source: Internal Revenue Service Source reference: https://www.irs.gov/ Additional information: The Taxpayer Obligations Catalogue serves as a guide for individuals and businesses to understand their tax responsibilities. It covers a wide range of tax-related obligations, including income tax, sales tax, property tax, and other forms of taxation. The catalogue also provides information on the procedures for filing tax returns, the deadlines for payment, and the penalties for late payment or non-compliance. It is essential for taxpayers to familiarize themselves with these obligations to avoid legal issues and ensure compliance with tax laws. Example: For instance, the catalogue may list the obligation to file an annual income tax return by April 15th. It would detail the process of calculating taxable income, the forms to be used (e.g., 1040, 1040A, 1040EZ), and the methods for submission (e.g., mail, e-file). The catalogue may also outline the penalties for late filing or non-filing, such as a failure-to-file penalty, failure-to-pay penalty, and interest charges. LOST view: SV-Datasets Catalogue [Motivation] Identifier: http://data.europa.eu/dr8/egovera/TaxpayerObligationsCatalogueDataObject EIRA traceability: eira:DataSetCatalogueDataObject ABB name: egovera:TaxpayerObligationsCatalogueDataObject EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/TaxpayerObligationsCatalogueDataObject dct:title: Taxpayer Obligations Catalogue