LE Tax

The LE Tax Answer (Legal Entity Tax Answer) is used to submit comprehensive tax-related information for legal entities, including FATCA (Foreign Account Tax Compliance Act) and CRS (Common Reporting Standard) details.

Fields

Base Fields

Field	Type	Required	Description
fieldTypeId	string	Yes	Must be set to one of the tax-related field types from FieldTypeEnum
leFatca	object	Conditional	FATCA information for the legal entity
commonReportingStandard	object	Conditional	CRS information for the legal entity

FATCA Information Fields

LE FATCA Fields

Field	Type	Required	Description
isUsBasedEntity	boolean	Yes	Whether the entity is US-based
personTypeId	string	Conditional	Type of person for US entities (required if US-based)
institutionTypeId	string	Conditional	Type of institution for non-US entities (required if not US-based)
legalEntityUSPersonId	string	Conditional	ID for US person information (required if US-based)
legalEntityUSPerson	object	Conditional	US person information (required if US-based)
legalEntitySpecifiedId	string	Conditional	ID for specified US person information
legalEntitySpecified	object	Conditional	Specified US person information
leBenificialOwnerForeignFinancialId	string	Conditional	ID for beneficial owner foreign financial information
leBenificialOwnerForeignFinancial	object	Conditional	Beneficial owner foreign financial information
leBenificialOwnerNonFinancialId	string	Conditional	ID for beneficial owner non-financial information
leBenificialOwnerNonFinancial	object	Conditional	Beneficial owner non-financial information
leIntermediaryId	string	Conditional	ID for intermediary information
leIntermediary	object	Conditional	Intermediary information

Legal Entity US Person Fields

Field	Type	Required	Description
usPersonTypeId	string	Yes	Type of US person
otherText	string	Conditional	Additional information if "Other" type is selected

Legal Entity Specified US Person Fields

Field	Type	Required	Description
specifiedUSPersonTypeId	string	Yes	Type of specified US person
tin	string	Yes	Tax Identification Number
w9DocumentId	string	Yes	ID of the uploaded W-9 form document

LE Beneficial Owner Foreign Financial Fields

Field	Type	Required	Description
foreignFinancialInstitutionTypeId	string	Yes	Type of foreign financial institution
leReportingModel1FF1Id	string	Conditional	ID for reporting Model 1 FFI information
leReportingModel1FF1	object	Conditional	Reporting Model 1 FFI information
leReportingModel2FF1Id	string	Conditional	ID for reporting Model 2 FFI information
leReportingModel2FF1	object	Conditional	Reporting Model 2 FFI information
leDeemedComplaintInvestmentEntityId	string	Conditional	ID for deemed compliant investment entity information
leDeemedComplaintInvestmentEntity	object	Conditional	Deemed compliant investment entity information
leRegisteredDeemedComplaintId	string	Conditional	ID for registered deemed compliant information
leRegisteredDeemedComplaint	object	Conditional	Registered deemed compliant information
leCertifiedDeemedComplaintId	string	Conditional	ID for certified deemed compliant information
leCertifiedDeemedComplaint	object	Conditional	Certified deemed compliant information
leExemptBenificialOwnerId	string	Conditional	ID for exempt beneficial owner information
leExemptBenificialOwner	object	Conditional	Exempt beneficial owner information

FFI Model Information Fields

Field	Type	Required	Description
gin	string	Yes	Global Intermediary Identification Number
w8BNEDocumentId	string	Yes	ID of the uploaded W-8BEN-E form document

Additional FFI Fields

Field	Type	Required	Description
deemedComplaintInvestmentId	string	Conditional	ID of the deemed compliant investment type
registeredDeemedId	string	Conditional	ID of the registered deemed compliant type
certifiedDeemedId	string	Conditional	ID of the certified deemed compliant type
exemptBenificialId	string	Conditional	ID of the exempt beneficial owner type
ff1DocumentId	string	Conditional	ID of the FFI supporting document

LE Beneficial Owner Non-Financial Fields

Field	Type	Required	Description
nffeTypeEnumId	string	Yes	Type of NFFE (Non-Financial Foreign Entity)
leActiveNFEId	string	Conditional	ID for active NFFE information
leActiveNFE	object	Conditional	Active NFFE information
lePassiveNFEId	string	Conditional	ID for passive NFFE information
lePassiveNFE	object	Conditional	Passive NFFE information

LE Active/Passive NFE Fields

Field	Type	Required	Description
w8BNEDocumentId	string	Yes	ID of the uploaded W-8BEN-E form document
activeNFFEEnumId	string	Conditional	Type of active NFFE
passiveNFEEnumId	string	Conditional	Type of passive NFE

LE Intermediary Fields

Field	Type	Required	Description
intermediaryEnumId	string	Yes	Type of intermediary
w8IMYDocumentId	string	Yes	ID of the uploaded W-8IMY form document

CRS Information Fields

Common Reporting Standard Fields

Field	Type	Required	Description
isCompanyDomiciled	boolean	Yes	Whether the company is domiciled in a participating jurisdiction
countryOfDomiciles	array	Conditional	List of country of domicile items (required if isCompanyDomiciled is true)
leFinancialEntityTypeId	string	Yes	Type of financial entity for CRS purposes
financialInstitutionId	string	Conditional	ID for financial institution information
financialInstitution	object	Conditional	Financial institution information
activeNonFinancialEntityId	string	Conditional	ID for active non-financial entity information
activeNonFinancialEntity	object	Conditional	Active non-financial entity information
passiveNonFinancialEntityId	string	Conditional	ID for passive non-financial entity information
passiveNonFinancialEntity	object	Conditional	Passive non-financial entity information
crsDocumentId	string	Yes	ID of the uploaded CRS form document

LE Country Of Domicile Fields

Field	Type	Required	Description
countyCode	string	Yes	Country code for tax residence
doesNotHaveTIN	boolean	Yes	Whether the entity has a TIN for this jurisdiction
tin	string	Conditional	Tax Identification Number (required if doesNotHaveTIN is false)
otherText	string	Conditional	Explanation if TIN is not available
tinTypeId	string	Conditional	Type of TIN

LE Financial Institution Fields

Field	Type	Required	Description
financialInstitutionEnumId	string	Yes	Type of financial institution for CRS purposes

Financial Institution Types

The financialInstitutionEnumId field should be set to one of the following values:

Value	Description
DepositoryInstitution	Depository Institution
InvestmentEntity	Investment Entity
CustodialInstitution	Custodial Institution
SpecifiedInsuranceCompany	Specified Insurance Company

LE Active Non-Financial Entity Fields

Field	Type	Required	Description
activeNonFinancialEntityEnumId	string	Yes	Type of active NFE for CRS purposes
otherText	string	Conditional	Additional explanation if "Others" type is selected

Active Non-Financial Entity Types

The activeNonFinancialEntityEnumId field should be set to one of the following values:

Value	Description
Lessthan50	Less than 50% of the gross income for preceding year is passive income and the assets held are assets that produce or held for production of passive income.
PublicListed	Public Listed Entity or the related entity (direct/indirect ownership of more than 50% of the vote & value in an Entity) of a Public Listed Entity.
GovernmentEntity	Government Entity, International Organization, Central Bank or a wholly owned entity by any one or more of the foregoing.
Entityestablished	Entity established exclusively for religious, charitable, scientific, artistic, cultural, athletic or educational purposes.
StartupNFE	Start-up NFE.
Entity	Entity is in the process of liquidating its assets or is organizing with the intend to continue operations in a business.
Others	Others (explanation required in otherText field)

LE Passive Non-Financial Entity Fields

Field	Type	Required	Description
nfeTypeEnumId	string	Yes	Type of NFE
controllingPersonStatusEnumId	string	Yes	Status of the controlling person
firstName	string	Yes	First name of controlling person
middleName	string	No	Middle name of controlling person
lastName	string	Yes	Last name of controlling person
residientialCountry	string	Yes	Country of residence of controlling person
residientialCity	string	Yes	City of residence of controlling person
currentResidientialAddress	string	Yes	Current address of controlling person
countryOfBirth	string	Yes	Country of birth of controlling person
dateOfBirth	string	Yes	Date of birth of controlling person

Controlling Person Status Values

The controllingPersonStatusEnumId field should be set to one of the following values:

Value	Description
ownership	Controlling Person of a legal person – control by ownership
othermeans	Controlling Person of a legal person – control by other means
seniormanaging	Controlling Person of a legal person – senior managing official
settlor	Controlling Person of a trust - settlor
trustee	Controlling Person of a trust – trustee
protector	Controlling Person of a trust – protector
beneficiary	Controlling Person of a trust – beneficiary
other	Controlling Person of a trust – other
settlorequivalent	Controlling Person of a legal arrangement (non-trust) – settlor-equivalent
trusteeequaivalent	Controlling Person of a legal arrangement (non-trust) – trustee-equivalent
protectorequivalent	Controlling Person of a legal arrangement (non-trust) – protector-equivalent
beneficiaryequivalent	Controlling Person of a legal arrangement (non-trust) – beneficiary-equivalent
otherequivalent	Controlling Person of a legal arrangement (non-trust) – other-equivalent

Example Usage

{
  "fqName": "Compliance_Tax_LETaxInformation",
  "answer": {
    "fieldTypeId": "LETaxControl",
    "leFatca": {
      "isUsBasedEntity": false,
      "institutionTypeId": "FF1",
      "leBenificialOwnerForeignFinancial": {
        "foreignFinancialInstitutionTypeId": "ReportingModel1FF1",
        "leReportingModel1FF1": {
          "gin": "ABCDEF.12345.LE.784",
          "w8BNEDocumentId": "d8f72bae-5c9a-4f8e-b8e7-19d8fcd7e34b"
        }
      }
    },
    "commonReportingStandard": {
      "isCompanyDomiciled": true,
      "countryOfDomiciles": [
        {
          "countyCode": "AE",
          "doesNotHaveTIN": false,
          "tin": "784-12345-67890",
          "tinTypeId": "NotRequiredInResidence"
        }
      ],
      "leFinancialEntityTypeId": "F1",
      "financialInstitution": {
        "financialInstitutionEnumId": "InvestmentEntity"
      },
      "crsDocumentId": "e9f83cbf-6d0a-5f9f-c9f8-20e9gde8f45c"
    }
  }
}

Example with Active Non-Financial Entity

{
  "fqName": "Compliance_Tax_LETaxInformation",
  "answer": {
    "fieldTypeId": "LETaxControl",
    "leFatca": {
      "isUsBasedEntity": false,
      "institutionTypeId": "NFFE",
      "leBenificialOwnerNonFinancial": {
        "nffeTypeEnumId": "Active",
        "leActiveNFE": {
          "w8BNEDocumentId": "d8f72bae-5c9a-4f8e-b8e7-19d8fcd7e34b",
          "activeNFFEEnumId": "PublicalyTradedNFFE"
        }
      }
    },
    "commonReportingStandard": {
      "isCompanyDomiciled": true,
      "countryOfDomiciles": [
        {
          "countyCode": "AE",
          "doesNotHaveTIN": false,
          "tin": "784-12345-67890",
          "tinTypeId": "NotRequiredInResidence"
        }
      ],
      "leFinancialEntityTypeId": "ANFE",
      "activeNonFinancialEntity": {
        "activeNonFinancialEntityEnumId": "PublicListed"
      },
      "crsDocumentId": "e9f83cbf-6d0a-5f9f-c9f8-20e9gde8f45c"
    }
  }
}

Example with Passive Non-Financial Entity

{
  "fqName": "Compliance_Tax_LETaxInformation",
  "answer": {
    "fieldTypeId": "LETaxControl",
    "leFatca": {
      "isUsBasedEntity": false,
      "institutionTypeId": "NFFE",
      "leBenificialOwnerNonFinancial": {
        "nffeTypeEnumId": "Passive",
        "lePassiveNFE": {
          "w8BNEDocumentId": "d8f72bae-5c9a-4f8e-b8e7-19d8fcd7e34b",
          "passiveNFEEnumId": "PassiveNFE"
        }
      }
    },
    "commonReportingStandard": {
      "isCompanyDomiciled": true,
      "countryOfDomiciles": [
        {
          "countyCode": "AE",
          "doesNotHaveTIN": false,
          "tin": "784-12345-67890",
          "tinTypeId": "NotRequiredInResidence"
        }
      ],
      "leFinancialEntityTypeId": "PNFE",
      "passiveNonFinancialEntity": {
        "nfeTypeEnumId": "NotNFE",
        "controllingPersonStatusEnumId": "ownership",
        "firstName": "John",
        "lastName": "Smith",
        "residientialCountry": "AE",
        "residientialCity": "Dubai",
        "currentResidientialAddress": "123 Main Street, Dubai",
        "countryOfBirth": "GB",
        "dateOfBirth": "1970-01-01"
      },
      "crsDocumentId": "e9f83cbf-6d0a-5f9f-c9f8-20e9gde8f45c"
    }
  }
}

LE NFE Type Fields

Field	Type	Required	Description
nfeTypeEnumId	string	Yes	Type of NFE for CRS purposes

NFE Types for CRS

The nfeTypeEnumId field should be set to one of the following values:

Value	Description
NotNFE	Not an active NFE
InvestingEntity	Investing Entity located in a Non-Participating Jurisdiction and managed by another Financial Institution

The LE Tax Answer (Legal Entity Tax Answer) is used to submit comprehensive tax-related information for legal entities, including FATCA (Foreign Account Tax Compliance Act) and CRS (Common Reporting Standard) details.

Fields

Base Fields

Field	Type	Required	Description
fieldTypeId	string	Yes	Must be set to "LETaxControl" (from FieldTypeEnum)
leFatcaId	string	No	ID for the FATCA information object
leFatca	object	Conditional	FATCA information for the legal entity
commonReportingStandardId	string	No	ID for the CRS information object
commonReportingStandard	object	Conditional	CRS information for the legal entity

FATCA Information Fields

LE FATCA Fields

Field	Type	Required	Description
isUsBasedEntity	boolean	Yes	Whether the entity is US-based
personTypeId	string	Conditional	Type of person for US entities (required if US-based)
institutionTypeId	string	Conditional	Type of institution for non-US entities (required if not US-based)
legalEntityUSPersonId	string	Conditional	ID for US person information (required if US-based)
legalEntityUSPerson	object	Conditional	US person information (required if US-based)
legalEntitySpecifiedId	string	Conditional	ID for specified US person information
legalEntitySpecified	object	Conditional	Specified US person information
leBenificialOwnerForeignFinancialId	string	Conditional	ID for beneficial owner foreign financial information
leBenificialOwnerForeignFinancial	object	Conditional	Beneficial owner foreign financial information
leBenificialOwnerNonFinancialId	string	Conditional	ID for beneficial owner non-financial information
leBenificialOwnerNonFinancial	object	Conditional	Beneficial owner non-financial information
leIntermediaryId	string	Conditional	ID for intermediary information
leIntermediary	object	Conditional	Intermediary information

Person Type Values

The personTypeId field should be set to one of the following values:

Value	Description
UsPerson	U.S Person
SpecifiedUsPerson	Specified U.S Person

Institution Type Values

The institutionTypeId field should be set to one of the following values:

Value	Description
FF1	Beneficial Owner - Foreign Financial Institution (FFI)
NFFE	Beneficial Owner - Non-Financial Foreign Entity (NFFE)
Intermediary	Intermediary

Legal Entity US Person Fields

Field	Type	Required	Description
usPersonTypeId	string	Yes	Type of US person
otherText	string	Conditional	Additional information if "Other" type is selected

US Person Types

The usPersonTypeId field should be set to one of the following values:

Value	Description
CompanyOrganised	Company organized or incorporated in the U.S
PartnershipOrganised	Partnership organized or incorporated in the U.S
Trust	Trust if (i) a court within the U.S. would have authority under applicable law to render orders or judgments concerning substantially all issues regarding administration of the trust, and (ii) one or more U.S. persons have the authority to control all substantial decisions of the trust, or an estate of a decedent that is a citizen or resident of the U.S
Other	Other (explanation required in otherText field)

Legal Entity Specified US Person Fields

Field	Type	Required	Description
specifiedUSPersonTypeId	string	Yes	Type of specified US person
tin	string	Yes	Tax Identification Number
w9DocumentId	string	Yes	ID of the uploaded W-9 form document

Specified US Person Types

The specifiedUSPersonTypeId field should be set to one of the following values:

Value	Description
Listedcompany	Listed company with regularly traded stock or a member of such a company(s) expanded affiliated group
Companyexempt	Company exempt from taxation in the U.S
Bank	Bank
Realestate	Real estate investment trust
Regulatedinvestment	Regulated investment company
Commontrust	Common trust fund
Trustthat	Trust that is exempt from tax
Broker	Broker or a dealer in securities, commodities, or derivative financial instruments that is registered under the laws of U.S. or state

LE Beneficial Owner Foreign Financial Fields

Field	Type	Required	Description
foreignFinancialInstitutionTypeId	string	Yes	Type of foreign financial institution
leReportingModel1FF1Id	string	Conditional	ID for reporting Model 1 FFI information
leReportingModel1FF1	object	Conditional	Reporting Model 1 FFI information
leReportingModel2FF1Id	string	Conditional	ID for reporting Model 2 FFI information
leReportingModel2FF1	object	Conditional	Reporting Model 2 FFI information
leDeemedComplaintInvestmentEntityId	string	Conditional	ID for deemed compliant investment entity information
leDeemedComplaintInvestmentEntity	object	Conditional	Deemed compliant investment entity information
leRegisteredDeemedComplaintId	string	Conditional	ID for registered deemed compliant information
leRegisteredDeemedComplaint	object	Conditional	Registered deemed compliant information
leCertifiedDeemedComplaintId	string	Conditional	ID for certified deemed compliant information
leCertifiedDeemedComplaint	object	Conditional	Certified deemed compliant information
leExemptBenificialOwnerId	string	Conditional	ID for exempt beneficial owner information
leExemptBenificialOwner	object	Conditional	Exempt beneficial owner information

Foreign Financial Institution Types

The foreignFinancialInstitutionTypeId field should be set to one of the following values:

Value	Description
ReportingModel1FF1	Reporting Model 1 FF1
ReportingModel2FF1	Reporting Model 2 FF1
DeemedCompliantInvestmentEntity	Deemed Compliant Investment Entity
RegisteredDeemedComplaint	Registered Deemed Compliant
CertifiedDeemedComplaint	Certified Deemed Compliant
ExemptBenificialOwner	Exempt Beneficial Owner

Deemed Compliant Investment Entity Fields

Field	Type	Required	Description
gin	string	Yes	Global Intermediary Identification Number
w8BNEDocumentId	string	Yes	ID of the uploaded W-8BEN-E form document
deemedComplaintInvestmentId	string	Yes	Type of deemed compliant investment entity

Deemed Compliant Investment Entity Types

The deemedComplaintInvestmentId field should be set to one of the following values:

Value	Description
SponsoredInvestmentEntity	Sponsored Investment Entity
SponsoredCloselyHeldInvestmentVehicle	Sponsored Closely Held Investment Vehicle
OwnerDocumentedFFI	Owner Documented FFI
QualifiedCollectiveInvestmentVehicle	Qualified Collective Investment Vehicle

Registered Deemed Compliant Fields

Field	Type	Required	Description
gin	string	Yes	Global Intermediary Identification Number
w8BNEDocumentId	string	Yes	ID of the uploaded W-8BEN-E form document
registeredDeemedId	string	Yes	Type of registered deemed compliant entity

Registered Deemed Compliant Types

The registeredDeemedId field should be set to one of the following values:

Value	Description
LocalFFI	Local FF1
FF1Group	Non reporting members of participating FFI group
RestrictedFund	Restricted Fund
QualifiedCredit	Qualified Credit Card Issuers and Servicers

Certified Deemed Compliant Fields

Field	Type	Required	Description
w8BNEDocumentId	string	Yes	ID of the uploaded W-8BEN-E form document
certifiedDeemedId	string	Yes	Type of certified deemed compliant entity

Certified Deemed Compliant Types

The certifiedDeemedId field should be set to one of the following values:

Value	Description
localbank	Local Bank
FF1s	FFIs with only low-value accounts
LimitedLife	Limited life debt investment entity
Investmentadvisors	Investment advisors and managers
Restricteddistrubuter	Restricted distributor
TerritoryFI	Territory FI

Exempt Beneficial Owner Fields

Field	Type	Required	Description
w8BNEDocumentId	string	Yes	ID of the uploaded W-8BEN-E form document
ff1DocumentId	string	Conditional	ID of the additional FFI document
exemptBenificialId	string	Yes	Type of exempt beneficial owner

Exempt Beneficial Owner Types

The exemptBenificialId field should be set to one of the following values:

Value	Description
GovermnetalOrganization	Governmental Organization
InternationalOrganization	International Organization
CentralBank	Central Bank
RetirementPlan	Retirement Plan
EntityWholly	Entity Wholly Owned by Exempt Beneficial Owners

LE Beneficial Owner Non-Financial Fields

Field	Type	Required	Description
nffeTypeEnumId	string	Yes	Type of NFFE (Non-Financial Foreign Entity)
leActiveNFEId	string	Conditional	ID for active NFFE information
leActiveNFE	object	Conditional	Active NFFE information
lePassiveNFEId	string	Conditional	ID for passive NFFE information
lePassiveNFE	object	Conditional	Passive NFFE information

NFFE Types

The nffeTypeEnumId field should be set to one of the following values:

Value	Description
Active	Active NFFE
Passive	Passive NFFE

LE Active NFE Fields

Field	Type	Required	Description
w8BNEDocumentId	string	Yes	ID of the uploaded W-8BEN-E form document
activeNFFEEnumId	string	Yes	Type of active NFFE

Active NFFE Types

The activeNFFEEnumId field should be set to one of the following values:

Value	Description
PublicalyTradedNFFE	Publicly Traded NFFE or NFFE affiliate there of
ActiveNFFE	Active NFFE: < 50% Passive Income
bankruptcy	Entity in liquidation/bankruptcy
ExpectedTerritory	Excepted Territory NFFE
ExpectedInter	Excepted Inter-affiliate FFI
Startupcompany	Start-up company
Nonfinancialgroup	Nonfinancial group entity (holding company, treasury center or captive finance company)
Nonprofit	Non-profit or 501(c) organization (entity established for religious, charitable, scientific, artistic, cultural or educational purposes)

LE Passive NFE Fields

Field	Type	Required	Description
w8BNEDocumentId	string	Yes	ID of the uploaded W-8BEN-E form document
passiveNFEEnumId	string	Yes	Type of passive NFFE

Passive NFFE Types

The passiveNFEEnumId field should be set to one of the following values:

Value	Description
PassiveNFE	Passive NFFE
SponsoredDirect	Sponsored Direct Reporting NFF
DirectReorting	Direct Reporting NFFE

LE Intermediary Fields

Field	Type	Required	Description
intermediaryEnumId	string	Yes	Type of intermediary
w8IMYDocumentId	string	Yes	ID of the uploaded W-8IMY form document

Intermediary Types

The intermediaryEnumId field should be set to one of the following values:

Value	Description
NonUsPartnerships	Non-U.S. partnerships / flow-through entities
NonUsSimpleTrust	Non-U.S. simple trusts
NonUSGrantorTrust	Non-U.S. grantor trusts
QualifiedInternediaries	Qualified Intermediaries
NonQualifiedInternediaries	Nonqualified Intermediaries
OtherEntities	Other entities acting as intermediaries

CRS Information Fields

Common Reporting Standard Fields

Field	Type	Required	Description
isCompanyDomiciled	boolean	Yes	Whether the company is domiciled in a participating jurisdiction
countryOfDomiciles	array	Conditional	List of country of domicile items (required if isCompanyDomiciled is true)
leFinancialEntityTypeId	string	Yes	Type of financial entity for CRS purposes
financialInstitutionId	string	Conditional	ID for financial institution information
financialInstitution	object	Conditional	Financial institution information
activeNonFinancialEntityId	string	Conditional	ID for active non-financial entity information
activeNonFinancialEntity	object	Conditional	Active non-financial entity information
passiveNonFinancialEntityId	string	Conditional	ID for passive non-financial entity information
passiveNonFinancialEntity	object	Conditional	Passive non-financial entity information
crsDocumentId	string	Yes	ID of the uploaded CRS form document

LE Financial Entity Types

The leFinancialEntityTypeId field should be set to one of the following values:

Value	Description
F1	Financial Institution (FI)
ANFE	Active Non-Financial Entity (NFE)
PNFE	Passive Non-Financial Entity (NFE)

LE Country Of Domicile Fields

Field	Type	Required	Description
countyCode	string	Yes	Country code for tax residence
doesNotHaveTIN	boolean	Yes	Whether the entity has a TIN for this jurisdiction
tin	string	Conditional	Tax Identification Number (required if doesNotHaveTIN is false)
otherText	string	Conditional	Explanation if TIN is not available
tinTypeId	string	Conditional	Type of TIN unavailability reason

TIN Type Values

The tinTypeId field should be set to one of the following values:

Value	Description
NotRequiredInResidence	No TIN is required in the country/jurisdiction where I am resident
ResidenceDoesNotIssue	The country/jurisdiction where I am resident does not issue TIN to it's resident
Other	Other (explanation required in otherText field)

LE Financial Institution Fields

Field	Type	Required	Description
financialInstitutionEnumId	string	Yes	Type of financial institution for CRS purposes

Financial Institution Types

The financialInstitutionEnumId field should be set to one of the following values:

Value	Description
DepositoryInstitution	Depository Institution
InvestmentEntity	Investment Entity
CustodialInstitution	Custodial Institution
SpecifiedInsuranceCompany	Specified Insurance Company

LE Active Non-Financial Entity Fields

Field	Type	Required	Description
activeNonFinancialEntityEnumId	string	Yes	Type of active NFE for CRS purposes
otherText	string	Conditional	Additional explanation if "Others" type is selected

Active Non-Financial Entity Types

The activeNonFinancialEntityEnumId field should be set to one of the following values:

Value	Description
Lessthan50	Less than 50% of the gross income for preceding year is passive income and the assets held are assets that produce or held for production of passive income.
PublicListed	Public Listed Entity or the related entity (direct/indirect ownership of more than 50% of the vote & value in an Entity) of a Public Listed Entity.
GovernmentEntity	Government Entity, International Organization, Central Bank or a wholly owned entity by any one or more of the foregoing.
Entityestablished	Entity established exclusively for religious, charitable, scientific, artistic, cultural, athletic or educational purposes.
StartupNFE	Start-up NFE.
Entity	Entity is in the process of liquidating its assets or is organizing with the intend to continue operations in a business.
Others	Others (explanation required in otherText field)

LE Passive Non-Financial Entity Fields

Field	Type	Required	Description
nfeTypeEnumId	string	Yes	Type of NFE
controllingPersonStatusEnumId	string	Yes	Status of the controlling person
firstName	string	Yes	First name of controlling person
middleName	string	No	Middle name of controlling person
lastName	string	Yes	Last name of controlling person
residientialCountry	string	Yes	Country of residence of controlling person
residientialCity	string	Yes	City of residence of controlling person
currentResidientialAddress	string	Yes	Current address of controlling person
countryOfBirth	string	Yes	Country of birth of controlling person
dateOfBirth	string	Yes	Date of birth of controlling person

Controlling Person Status Values

The controllingPersonStatusEnumId field should be set to one of the following values:

Value	Description
ownership	Controlling Person of a legal person – control by ownership
othermeans	Controlling Person of a legal person – control by other means
seniormanaging	Controlling Person of a legal person – senior managing official
settlor	Controlling Person of a trust - settlor
trustee	Controlling Person of a trust – trustee
protector	Controlling Person of a trust – protector
beneficiary	Controlling Person of a trust – beneficiary
other	Controlling Person of a trust – other
settlorequivalent	Controlling Person of a legal arrangement (non-trust) – settlor-equivalent
trusteeequaivalent	Controlling Person of a legal arrangement (non-trust) – trustee-equivalent
protectorequivalent	Controlling Person of a legal arrangement (non-trust) – protector-equivalent
beneficiaryequivalent	Controlling Person of a legal arrangement (non-trust) – beneficiary-equivalent
otherequivalent	Controlling Person of a legal arrangement (non-trust) – other-equivalent

Example Usage

{
  "fqName": "Compliance_Tax_LETaxInformation",
  "answer": {
    "fieldTypeId": "LegalTaxControl",
    "leFatca": {
      "isUsBasedEntity": false,
      "institutionTypeId": "1",
      "leBenificialOwnerForeignFinancial": {
        "foreignFinancialInstitutionTypeId": "1",
        "leReportingModel1FF1": {
          "gin": "ABCDEF.12345.LE.784",
          "w8BNEDocumentId": "d8f72bae-5c9a-4f8e-b8e7-19d8fcd7e34b"
        }
      }
    },
    "commonReportingStandard": {
      "isCompanyDomiciled": true,
      "countryOfDomiciles": [
        {
          "countyCode": "AE",
          "doesNotHaveTIN": false,
          "tin": "784-12345-67890",
          "tinTypeId": "1"
        }
      ],
      "leFinancialEntityTypeId": "1",
      "financialInstitution": {
        "financialInstitutionEnumId": "1"
      },
      "crsDocumentId": "e9f83cbf-6d0a-5f9f-c9f8-20e9gde8f45c"
    }
  }
}

Notes

• The LE Tax Answer is one of the most complex models in the API, as it needs to capture a wide range of tax-related information for different types of legal entities.
• The structure of the response depends on multiple factors, including whether the entity is US-based, the type of financial or non-financial entity, and the country of domicile.
• Different entity types require different supporting documentation:
  • US entities typically need to provide W-9 forms
  • Foreign financial institutions typically need to provide W-8BEN-E forms
  • Intermediaries typically need to provide W-8IMY forms
  • All entities subject to CRS reporting need to provide appropriate CRS documentation
• The FATCA and CRS components can be provided independently, depending on the requirements applicable to the entity.
• All document IDs must reference documents previously uploaded using the Document Upload API.
• Tax information is critical for regulatory compliance with international tax reporting standards.
• The model supports various types of financial institutions, including reporting FFIs, deemed compliant FFIs, exempt beneficial owners, and different types of NFFEs.
• For CRS purposes, entities need to provide information about their domicile countries and tax identification numbers or reasons for not having them.
• When using enumeration values for fields like institutionTypeId, foreignFinancialInstitutionTypeId, and leFinancialEntityTypeId, be sure to use the exact enumeration IDs from the relevant lookup API.
• In most cases, enumeration IDs are likely to be simple numeric values (e.g., "1", "2", "3") rather than descriptive string values.
• Refer to the Lookup API documentation to get the correct enumeration IDs for all dropdown fields in this model.