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PROPOSAL: GT-NIT -- Número de Identificación Tributaria de Guatemala #379

Open juanpane opened 4 years ago

juanpane commented 4 years ago

Proposal

The name of the list, or the organization that manages the list Número de Identificación Tributaria de Guatemala

A suggested code for the list [optional] GT-NIT

A short description of the list [EN] Número de Identificación Tributaria (NIT) is a number assigned by the Superintendencia de Administración Tributaria in Guatemala to every tax payer

[ES] El Número de Identificación Tributaria (NIT) es un número asignado por la Superintendencia de Administración Tributaria (SAT) en Guatemala a cada contribuyente, es decir, la persona quien paga impuestos.

The country or countries that the list covers Guatemala

The legal form or organizations that the list covers All tax payers in Guatemala

Any specific sectors that the list covers National Tax from Guatemala

A URL for information on the list, and a URL for looking up identifiers [if available] Information and creation: https://portal.sat.gob.gt/portal/noticias/solicitud-de-creacion-de-nit/ Lookup: https://portal.sat.gob.gt/portal/consulta-cui-nit/

Any information on available open data copies of this list N/A

One or more examples of identifier from this list, and how you found them As from Guatecompras, the national procurement system from Guatemala, we have these examples: NIT Name
23578467 Ader Augusto Guerra Lezana
74689819 Luis Estuardo Solis Lezzana
74472461 Claudia Marisol Lezana Perez
duncandewhurst commented 4 years ago

@juanpane all the examples given appear to be for individuals, which suggests this is a personal identifier and therefore out of scope of org-id (since a person is not an organization).

In this case we recommend following the guidance on person identifiers from BODS and constructing an identifier scheme following the pattern {JURISDICTION}-{TYPE} such as GTM-TAXID

Please take note of the warnings in the BODS documentation to only publish personal identifiers which are suitable for publication under national laws and data protection frameworks and where doing so does not create a privacy or security risk.

Please also see the issue open on the OCDS repo for how to handle personal identifiers.

juanpane commented 4 years ago

Hi Duncan, no, those are just exaples, this is the National Tax ID number that is used both for companies and individuals (professionals)

Guatemala is creating data now and needs this registry to be created, can you please take a look?

Juan

duncandewhurst commented 4 years ago

Hi Juan,

I've drafted an entry for this list in https://github.com/org-id/register/pull/382.

There is some extra information required before I can merge the list:

List description / registration process Please confirm that you are happy with the description for the list. Note that according to the links you provided, only individuals can register via the SAT website and companies must register via he Commercial Registry (Registro Mercantil) online at https://minegocio.gt/ to be assigned an NIT number:

The Número de Identificación Tributaria (NIT) is a number assigned by the Superintendencia de Administración Tributaria in Guatemala to every tax payer, including both companies and individuals.

Companies must register with the Commercial Registry (Registro Mercantil) online at https://minegocio.gt/ to be incorporated and assigned an NIT number.

The legal form or organizations that the list covers Please confirm whether the list covers charities, government agencies or unincorporated bodies (I was able to confirm via https://es.wikipedia.org/wiki/Identificaci%C3%B3n_tributaria that in addition to individuals and companies the list also covers trusts).

Identifier examples Please provide one or more examples of identifiers that are not for individuals.

duncandewhurst commented 4 years ago

@juanpane please also confirm whether the NIT is a primary identifier (with one-to-one equivalence between the identifier and the legal entity) or a secondary identifier (where the identifier may change, e.g. due to the legal entity de-registering and re-registering for VAT).

Refer to the definitions of primary and secondary identifiers in the OCDS documentation and the guidance in the org-id documentation.

duncandewhurst commented 4 years ago

@juanpane do you have any feedback on the above? Thanks

theaschepers commented 4 years ago

Butting in... I have been looking into a list for Guatemala myself, and found a few examples of organisations with an NIT. For example this organistaion https://img.webme.com/pic/v/villasdealcala/nit.jpg has an NIT of 7555605-7. It says on that document it also applies for NGOs so it looks like this is a comprehensive list.

cauli commented 3 years ago

Stumbled here by accident and thought I could contribute:

The legal form or organizations that the list covers Please confirm whether the list covers charities, government agencies or unincorporated bodies (I was able to confirm via https://es.wikipedia.org/wiki/Identificaci%C3%B3n_tributaria that in addition to individuals and companies the list also covers trusts).

When making an application for NIT these are all the options for non-natural persons (includes charities, government agencies) [in es]:

Google translated:

GT-NIT

duncandewhurst commented 3 years ago

Thanks @theaschepers, @cauli

I've updated the list of structures the list covers and the example identifiers in https://github.com/org-id/register/pull/382

duncandewhurst commented 3 years ago

@juanpane this is now added to org-id.guide but it won't appear in the search results until we assign it a list type. Please can you confirm whether NIT is a primary or secondary identifier? Based on the following definitions:

Primary registers - such as national or state company registrars. An identifier issued by these bodies has a specific legal meaning. There is a one to one equivalence between the identifier and a legal entity of a particular form in a given jurisdiction. The identifier is created at the same time that the organization is formally constituted, and changes to the status of the organization are recorded against this identifier in an official register.

Secondary registers - which record a particular property of an organization, such as being registered for VAT, or registered as an employer. An organizations identifier in such a registry might change without the organization itself changing in nature. For example, in some jurisdictions, an organization might de-register from VAT, and then re-register, gaining a new number in the process; or different branches of the same legal entity might register for different VAT numbers.

The key question is whether the same legal entity can have a different NIT code at different points in its life, e.g. by deregistering for tax and re-registering, in which case the NIT would be a secondary identifier.