Part of the glossary (148 of 502 entries). Sections: Accounting frameworks and financial reporting (87) · ERP, tax, electronic invoicing and technology (93) · European country terms (174) · Country terms outside Europe (148). A–Z index of all terms.
Contents: United States and Canada · Brazil · Argentina and Mexico · Chile and Colombia · Australia and New Zealand · India · Indonesia · Malaysia · Singapore · China, Japan, South Korea and Taiwan · Philippines · Gulf states and Egypt · Kenya and South Africa · Legal-form labels · Additional country terms and citation labels · Source and scope notes
A ABLISABNACRAADGMAFIPAPPARCAASICATO
B B-BBEEBASBIRBKPMBLI, TaiwanBN, CanadaBPJSBRS, AustraliaBRS, Kenya
C CAC, ChinaCBA, PhilippinesCBSCDTFACFDICIPCCNPJCPF, BrazilCPF, SingaporeCPPCRACSLLCUIT
D DIANDIFCDJPDT, ChileDTE, Chile
E ECDECFEGSEIEINEIRL, ChileEISEMP201EMP501EPF, IndiaEPF, MalaysiaEPFOEPS, IndiaESICETA, EgyptETI
F FTA, UAE
G GAFIGSTINGSTNGSTR-1
H HRSDHST
I IBSICA, ColombiaICP, UAEIECVIGJIMSSIRASIRD, New ZealandIRP, IndiaIRPJIRSISEDISRITA, Israel
J JETRO
K KBLIKRAKWSP
L LGPDLLCLtd and limited company
M MAT, BrazilMBRSMISAMOFMOHRE
N NF and NF-e, BrazilNFS and NFS-e, BrazilNIBNIT, ColombiaNPCNSSF, KenyaNTA, JapanNTS, South Korea
O OAICODPCOSCU
P Pag-IBIG and HDMFPANPAYGPDPC, MalaysiaPDPC, SingaporePIBPILAPIN, KenyaPKPPMKPOPIAPte. Ltd., Singapore
Q QH15, Vietnamese citation suffix
R RCVREDESIMRES, ChileRFCRMC 98-2026RMC, PhilippinesRNBDRNIERR, PhilippinesRUBRUT, ChileRUT, Colombia
S SARSSAT, MexicoSBASCE-IEDSDLSEC, PhilippinesSEC, United StatesSIPP, IndonesiaSOCSOSPEDSPTSSMSSS, PhilippinesSSTSST-02SST-02ASTA, ChinaSTP
T T2, CanadaTANTDSTIMS, KenyaTT-BTC, Vietnamese citation suffix
U UANUIF
V VSCU
Z ZATCA
Employer Identification Number. A US federal tax identifier issued by the Internal Revenue Service to a business or other entity. It is used for relevant business and employment-tax administration. It is separate from state business registration and state tax accounts. IRS: EIN and Form SS-4 instructions
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Internal Revenue Service. The United States' federal tax administration. Its business services cover federal income, employment and other taxes. State revenue departments administer their own tax regimes, so an IRS registration or filing does not complete every state obligation. IRS: Small-business tax services
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US Small Business Administration. A federal agency providing business support and guidance, including explanations of formation, permits and funding. Its startup material helps locate responsible authorities; the SBA is not the issuer of every corporate registration or tax account it describes. SBA: Launch your business
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California Department of Tax and Fee Administration. The California agency administering sales and use tax and specified other taxes and fees. It is a state authority. Remote sellers may need a CDTFA registration even though they were incorporated outside California. CDTFA: Sales and use tax
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Securities and Exchange Commission. The US federal securities regulator. Its role concerns securities markets, investor protection and regulated reporting; it is not the general incorporation registry for every US private company. The Philippines has a different SEC with a broader corporate-registration role. US SEC: About the SEC
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Business Number. The Canadian business identifier used with Canada Revenue Agency program accounts. GST/HST, payroll and corporation-income-tax accounts have their own program references. A BN and a corporation's legal registration number should be stored as distinct identifiers when they differ. CRA: Business and program registration
Canada Revenue Agency. The federal tax administrator responsible for programs including corporation income tax, GST/HST and payroll deductions. Some provincial processes remain separate. For example, CRA's T2 material identifies separate provincial corporate returns for Quebec and Alberta. CRA: Corporation income-tax return, CRA: T2 scope
Canada Pension Plan. A Canadian contributory pension program reflected in applicable payroll deductions and employer contributions. CPP calculations are distinct from Employment Insurance and income-tax withholding. Payroll scope must account for the worker and applicable provincial arrangements. CRA: Payroll deductions and contributions
Employment Insurance. Canada's employment-insurance program, funded through applicable employee premiums and employer contributions. In payroll data, EI is a separate deduction/contribution category from CPP and income tax. It is unrelated to generic shorthand for electronic invoicing. CRA: Payroll deduction calculations
Innovation, Science and Economic Development Canada. The Canadian federal department whose responsibilities include administering the Investment Canada Act process through its Investment Review Division. An ISED investment notification or review is separate from corporate incorporation and CRA tax registration. ISED: Investment Canada Act
Cadastro Nacional da Pessoa Jurídica, the national legal-entity register. CNPJ commonly also means the Brazilian registration identifier associated with an entity or establishment. It is a tax-registration identity, not an accounting standard. Keep it distinct from an individual's CPF. Receita Federal: CNPJ
Cadastro de Pessoas Físicas, Brazil's natural-person register and associated identifier. CPF can appear in owner, representative and employee records. It is separate from CNPJ for legal entities and unrelated to Singapore's Central Provident Fund, which uses the same initials. Brazilian government: CPF
Contribuição Social sobre o Lucro Líquido, the social contribution on net profit. A Brazilian business-tax obligation distinct from IRPJ corporate income tax. The ECF tax-book process contains information relevant to both calculations; a shared filing context does not make them one tax. Brazilian government: ECF and its taxes
Imposto sobre a Renda da Pessoa Jurídica, Brazilian legal-entity income tax. The applicable taxpayer regime determines its calculation and reporting. It is distinct from CSLL and consumption taxes. ECF is a reporting process supporting IRPJ determination rather than the name of the tax itself. Brazilian government: ECF
Imposto sobre Bens e Serviços, Brazil's goods-and-services tax of state and municipal competence under consumption-tax reform. It forms the subnational component of the dual VAT structure alongside federal CBS. Transition rules and document requirements need dated verification separately from this expansion. Receita Federal: Consumption-tax reform explained
Contribuição sobre Bens e Serviços, Brazil's federal goods-and-services contribution under consumption-tax reform. It operates alongside IBS in the dual VAT structure. CBS is a tax, not an electronic-document format or a separate ERP product. PGFN: CBS
Escrituração Contábil Digital, digital accounting bookkeeping within Brazil's SPED system. It carries accounting books and related information for entities within scope. ECD should be distinguished from ECF, whose focus is fiscal information and income-tax determination. Applicability and exemptions require entity-specific review. Receita Federal: ECD questions
Escrituração Contábil Fiscal, digital fiscal bookkeeping within SPED. It supplies accounting-related, fiscal and operational information supporting IRPJ and CSLL determination. It can use ECD balances as input, but remains a distinct output with its own data and validation requirements. Brazilian government: ECF
Sistema Público de Escrituração Digital, Brazil's public digital bookkeeping system. SPED is an umbrella for multiple accounting and fiscal reporting modules. ECD and ECF are examples; successfully producing one module does not establish support for every SPED obligation. Receita Federal: Business reporting services
Rede Nacional para a Simplificação do Registro e da Legalização de Empresas e Negócios. Brazil's network for coordinating business registration and legalization information across participating authorities. It connects registration stages; it does not eliminate the need to assess activity-specific operating permissions. Brazilian government: REDESIM governance
Sistema de Prestação de Informações de Capital Estrangeiro de Investimento Estrangeiro Direto. Brazil's Central Bank reporting system for foreign direct investment. It records relevant foreign-investor/recipient information and required declarations. It is separate from incorporation, CNPJ enrollment and ordinary tax returns. Central Bank of Brazil: SCE-IED
Lei Geral de Proteção de Dados Pessoais, Brazil's General Personal Data Protection Law, Law 13.709/2018. It governs personal-data processing, including relevant employee and customer records. It is a legal privacy regime, separate from accounting retention and tax-reporting specifications. Brazilian government: LGPD
Administración Federal de Ingresos Públicos, Argentina's former federal tax and customs agency. ARCA replaced AFIP under Decree 953/2024. AFIP references remain in older manuals, service names and URLs; their presence alone does not establish that the procedure or agency name is current. ARCA: Administrative history in audit documentation
Agencia de Recaudación y Control Aduanero, Argentina's Revenue and Customs Control Agency. It administers national tax, customs and relevant social-security collection functions. ARCA is the current agency name to use in new copy while retaining AFIP when explaining historical documents. ARCA: Institutional role
Clave Única de Identificación Tributaria, Argentina's unique tax identification key. It identifies taxpayers in ARCA administration. CUIT should be distinguished from the login credential called clave fiscal and from a company's corporate-registry record, even when an integrated registration process obtains both. ARCA: CUIT registration
Inspección General de Justicia, Argentina's General Inspectorate of Justice. It has company-registration and supervisory functions in its jurisdiction, including Buenos Aires city company procedures. It is not the company registry for every Argentine province and is separate from ARCA's tax administration. Argentine government: IGJ
Servicio de Administración Tributaria, Mexico's Tax Administration Service. It administers federal taxpayer and tax-document processes including RFC and CFDI. Use the jurisdiction with the initials: SAT is not a globally unique authority name, and it can appear differently in older international material. SAT: Corporate annual-return services
Comprobante Fiscal Digital por Internet, Mexico's internet-based digital tax document. CFDI includes several document uses and complements, such as payroll. It is a structured fiscal-document regime, not merely a PDF invoice, and a sales-invoice integration does not establish payroll-complement support. SAT: CFDI payroll documentation
Registro Federal de Contribuyentes, Mexico's federal taxpayer register; RFC also commonly means the taxpayer's registration code. It identifies a party in SAT records and fiscal documents. It is separate from a CFDI's individual document identifier and from a digital-signing credential. SAT: Corporate filing prerequisites
Impuesto sobre la Renta, income tax in Mexico. The relevant taxpayer and payment determine calculation, withholding and reporting. ISR is distinct from IVA value-added tax. Mexican payroll CFDI documentation refers to the Income Tax Law when explaining payroll-document obligations. SAT: Payroll CFDI legal context
Instituto Mexicano del Seguro Social, the Mexican Social Security Institute. Employer registration, worker insurance and contribution processes belong to IMSS administration. Those processes are distinct from SAT income-tax withholding and payroll CFDI, although they can use related employee and wage data. IMSS: Employer registration
Registro Nacional de Inversiones Extranjeras, Mexico's National Registry of Foreign Investments. It records the persons and entities within foreign-investment registration scope. RNIE reporting is separate from incorporation and SAT taxpayer registration, so an RFC does not demonstrate that foreign-capital reporting has been completed. Mexican government: RNIE
Dirección del Trabajo, Chile's labor authority. Its services include employer labor-record and employment-contract processes. Registering a salary expense in an ERP does not complete those labor-administration processes. DT should be qualified by jurisdiction rather than expanded as a generic tax term. DT: Employment-contract registration
Documento Tributario Electrónico, an electronic tax document in Chile's SII system. DTE is an umbrella for specified fiscal-document types, rather than one universal invoice layout. The related purchase-and-sales register uses documents received by SII and other reported information. SII: Authorized DTE issuers
Información Electrónica de Compras y Ventas, Chile's electronic purchase-and-sales information. IECV appears in older electronic-book specifications and menus. It is distinct from the later RCV register; historical IECV documentation should not automatically become the default modern reporting requirement. SII: IECV documentation, SII: RCV explanation
Registro de Compras y Ventas, Chile's purchase-and-sales register. It contains separate purchase and sales records and receives information from electronic tax documents held by SII, with additional taxpayer information where required. It is a tax register, separate from the business's complete accounting ledger. SII: RCV questions
Registro de Empresas y Sociedades, Chile's electronic business and company register, associated with the "Tu Empresa en un Día" service. It concerns legal-entity formation and changes. SII tax registration and the RUT identifier remain distinct concepts. Chile: Electronic business register
Rol Único Tributario, Chile's tax identification number. It identifies a taxpayer in SII administration. This differs from Colombia's RUT, which expands to Registro Único Tributario and describes a registration framework. Keep jurisdiction and identifier type attached when importing or comparing country data. SII: Obtaining a RUT
Dirección de Impuestos y Aduanas Nacionales, Colombia's National Tax and Customs Directorate. Its administration includes taxpayer registration, electronic fiscal documents and relevant customs processes. DIAN's RUT record, the taxpayer's NIT and the RUB ownership register serve different purposes. DIAN: RUT administration
Número de Identificación Tributaria, Colombia's tax identification number. DIAN uses it to identify registered parties for tax, customs and exchange-control purposes. It is the identifier associated with the taxpayer, while RUT is the broader taxpayer-registration record and its responsibilities. DIAN: NIT and RUT
Registro Único Tributario, Colombia's taxpayer-registration mechanism and record. It records identification, location and classification relevant to DIAN-administered responsibilities. Registration assigns or records the NIT; it does not replace commercial incorporation or independently complete beneficial-ownership reporting through RUB. DIAN: RUT
Registro Único de Beneficiarios Finales, Colombia's beneficial-owner register administered by DIAN. It records the natural persons who ultimately own, control or benefit from covered structures. RUB is separate from the RUT taxpayer record and NIT identifier. Here RUB does not mean a currency code. DIAN: RUB
Impuesto de Industria y Comercio, Colombia's municipal industry-and-commerce tax. Local administration and rules matter; Bogotá's tax authority describes its own ICA regime. This is unrelated to the UAE's former identity-authority acronym ICA or Canada's Investment Canada Act abbreviation in other contexts. Bogotá Treasury: ICA
Registro Nacional de Bases de Datos, Colombia's national database register administered by the Superintendencia de Industria y Comercio. It is a directory of personal-data databases within registration scope. Being outside RNBD registration scope does not by itself remove other personal-data duties. SIC: National database register
Australian Business Licence and Information Service. A government information service helping businesses identify licenses, permits, approvals and related requirements across federal, state, territory and local levels. It helps locate applicable permissions; it is not itself one national operating license. Australian government: About ABLIS
Australian Business Number. An 11-digit identifier for an eligible business or enterprise. It is distinct from an Australian company registration and from the tax file number. ABN records are relevant to business identification, invoicing and selected tax-administration processes. Australian government: ABN
Australian Securities and Investments Commission. Australia's corporate, markets and financial-services regulator. It maintains company and relevant foreign-company registrations and financial-report lodgments. ASIC corporate reporting is distinct from ATO tax filing, even where both use the same underlying financial records. ASIC: Foreign companies, ASIC: Financial-report lodgment
Australian Taxation Office. Australia's federal tax administrator. Its services include business tax roles and payroll reporting through Single Touch Payroll. The ATO's business-tax processes are separate from ASIC corporate-registry processes and state or territory taxes. ATO: Business online services
Business Activity Statement. Australia's reporting statement for applicable business tax obligations, which can include GST and PAYG amounts. Its contents and reporting cycle depend on registered roles and circumstances. BAS is a filing instrument, not a financial-statement standard. Australian government: BAS
Pay as you go, Australia's tax-collection arrangements. PAYG withholding concerns amounts withheld from relevant payments, while PAYG instalments concern prepayments towards the taxpayer's own expected tax liability. Keep the two processes distinct in account setup and reporting. ATO: PAYG withholding, ATO: Instalments
Office of the Australian Information Commissioner. Australia's independent regulator with privacy and freedom-of-information responsibilities. In ERP localization, its privacy guidance helps assess handling and overseas disclosure of personal information. OAIC is distinct from ASIC corporate regulation and ATO tax administration. OAIC: Role and responsibilities
Single Touch Payroll. Australian payroll reporting to the ATO from the employer's payroll process, using the applicable service and data requirements. STP reports employee payment-related information; it does not itself mean the employer has paid every tax or superannuation amount reported. ATO: STP
Business Registration Service. The Australian government service combining selected business, company and tax registration applications. It is separate from ABLIS license information and from Kenya's Business Registration Service, which uses the same abbreviation in another jurisdiction. Australian government: Business Registration Service
Inland Revenue Department, generally branded Inland Revenue. New Zealand's tax administrator, responsible for business tax, GST and employer processes including payday filing. The IRD number is a tax identifier; Companies Office registration and financial-statement filings are separate processes. Inland Revenue: Business services
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Employees' Provident Fund. India's provident-fund scheme administered through EPFO. It is distinct from the Employees' Pension Scheme, even where contributions and member administration are related. EPF also names Malaysia's Employees Provident Fund in that jurisdiction, so country context is essential. EPFO: Schemes and organization
Employees' Provident Fund Organisation. The Indian organization administering the EPF, EPS and related deposit-linked insurance scheme. It is the administering body, while EPF and EPS are schemes. Establishment registration, employee identity and contribution reporting are related but separate records. EPFO: Organization and schemes
Employees' Pension Scheme, usually EPS 1995 or EPS-95. An Indian pension scheme administered by EPFO, distinct from the EPF savings scheme. EPS here does not mean the United Kingdom's Employer Payment Summary, which is a payroll reporting message. EPFO: Pension scheme certificate
Employees' State Insurance Corporation. The Indian body administering Employees' State Insurance, which provides specified social-insurance benefits. ESIC registration is distinct from EPFO registration. Their appearance in an integrated incorporation process does not make the schemes or contribution-eligibility conditions identical. ESIC: Statutory scheme and corporation
Goods and Services Tax Identification Number. India's identifier for a GST registration. The portal can associate multiple GSTINs with the same PAN. GSTIN identifies the registration; it is separate from an invoice's IRN and from the GSTN organization operating common tax technology. GST portal: Taxpayer search
Goods and Services Tax Network. The Indian organization providing technology infrastructure for the GST system and common portal. It is distinct from the taxpayer's GSTIN and from an Invoice Registration Portal. GSTN-authorized service operators do not themselves become the legislature. GSTN: Official site
Form GSTR-1, India's statement of outward supplies under GST. It records relevant sales and document information. E-invoice data can populate the statement, but the taxpayer still needs to check completeness and corrections. It is a return/statement form, not the invoice-registration portal. GST portal: GSTR-1 preparation
Invoice Registration Portal. An authorized platform for registering in-scope Indian invoice data and obtaining the Invoice Reference Number and related response. IRP is the portal role; IRN is the resulting identifier. The ERP normally creates the underlying invoice data before registration. GSTN-authorized IRP: Registration process
Permanent Account Number. India's income-tax identification number. PAN connects to various tax registrations and taxpayer records but is distinct from a GSTIN or TAN. A business's identifier model should preserve those separate meanings rather than storing every Indian tax identifier in one field. Income Tax Department: PAN services
Tax Deduction and Collection Account Number. India's identifier for relevant tax-deduction and collection administration. It is distinct from PAN, although specified exceptions allow PAN use. A TAN identifies the deductor's account, while TDS describes tax deducted from a payment. Income Tax Department: TAN details
Tax deducted at source. India's withholding mechanism for covered payment types. The payer deducts and accounts for tax under the applicable rules. TDS is a tax process, TAN is the relevant deductor-account identifier, and PAN identifies the taxpayer. Income Tax Department: Tax deductor guide
Universal Account Number. The employee member identifier used in India's EPFO services. It links member administration across relevant employment records. UAN should be distinguished from an employer establishment code and from each contribution-return submission's reference. EPFO: Member portal and UAN services
Press Information Bureau. The Indian government's information bureau publishing official announcements, including the SPICe+ incorporation-service announcement cited on the India country page. PIB is the publisher in that citation, not an incorporation system, tax identifier or accounting framework. PIB: SPICe+ announcement
Badan Koordinasi Penanaman Modal, the Investment Coordinating Board. Current official usage places it within the Ministry of Investment and Downstream Industry/BKPM. Its investment and licensing role includes OSS administration. Keep current ministry naming while recognizing BKPM in older investment documents. BKPM: Institutional profile
Badan Penyelenggara Jaminan Sosial, a social-security administering body in Indonesia. Identify which body is meant: BPJS Ketenagakerjaan covers employment-related social-security programs, while BPJS Kesehatan concerns health insurance. A generic BPJS field can obscure separate registrations and contribution processes. BPJS Ketenagakerjaan: Wage-earner administration
Direktorat Jenderal Pajak, Indonesia's Directorate General of Taxes. It administers taxpayer registration, returns and relevant electronic tax-document processes, including Coretax services. DJP is the authority; Coretax is its administration platform, and a PMK is a ministerial regulation. DJP: Corporate services
Klasifikasi Baku Lapangan Usaha Indonesia, Indonesia's standard classification of business activities. Activity codes are used in business and licensing administration. A KBLI code describes the activity category; the corresponding NIB, permits and foreign-investment conditions require separate assessment. BKPM: Activity classifications and OSS notices
Nomor Induk Berusaha, Indonesia's business identification number issued through OSS. It is a central business identity within risk-based licensing. The additional permissions and obligations depend on the activity and risk classification; an NIB should not be described as every possible operating authorization. OSS: Business identity and licensing
Pengusaha Kena Pajak, an Indonesian business confirmed within the VAT taxable-entrepreneur regime. PKP is a taxpayer status, not an invoice format or software product. It affects relevant VAT invoicing and return processes, which must be distinguished from the ordinary taxpayer identity. DJP: PKP terminology in official forms
Peraturan Menteri Keuangan, an Indonesian Minister of Finance regulation. The number and year identify the particular instrument. "PMK support" is too vague for an ERP capability claim because different PMKs address different tax and administration topics and can amend earlier rules. DJP: Regulation index
Surat Pemberitahuan, an Indonesian tax return or notification return in the tax-administration context. Specify the tax and period, such as an annual income-tax return or periodic VAT return. SPT names the reporting instrument, while Coretax identifies an administration platform. DJP: SPT terminology
Suruhanjaya Syarikat Malaysia, the Companies Commission of Malaysia. It administers relevant company, business and corporate filing processes. SSM registration and MBRS reporting are distinct from HASiL income-tax/MyInvois administration and Royal Malaysian Customs sales-and-service-tax administration. SSM: Companies Act resources
Malaysian Business Reporting System. SSM's system for specified annual returns, financial statements and related submissions, with a preparation tool and submission portal. MBRS is a reporting system. The applicable financial-reporting standards and the entity's filing category determine the underlying report content. SSM: Annual submission and MBRS
Employees Provident Fund, Malaysia's employment savings fund, also known as KWSP. Employer and member contributions follow the applicable Malaysian rules. It is unrelated to India's EPF scheme administration, despite the shared English initials; country-specific eligibility and contribution rules must remain separate. EPF Malaysia: Employer responsibilities
Kumpulan Wang Simpanan Pekerja, the Malay name for Malaysia's Employees Provident Fund. KWSP and EPF therefore refer to the same Malaysian institution. The authority's current employer material includes noncitizen-employee contribution arrangements, so old assumptions of universal voluntary treatment need review. KWSP: Noncitizen employee contributions
Employment Insurance System. Malaysia's employment-insurance scheme administered by PERKESO/SOCSO, including specified unemployment and re-employment support. It is separate from EPF retirement savings. Eligibility and contribution treatment belong to the Malaysian scheme rather than a generic international payroll category. PERKESO: EIS
Social Security Organisation, Malaysia's PERKESO, short for Pertubuhan Keselamatan Sosial. It administers social-security and employment-insurance arrangements within its statutory remit. SOCSO is the organization, EIS is one scheme, and EPF/KWSP is a different institution. PERKESO: Employer responsibilities
Sales and Service Tax, Malaysia's separate sales-tax and service-tax regimes, administered through Royal Malaysian Customs. SST is distinct from HASiL's MyInvois tax-document system. The applicable tax, registration, transaction and return form must be identified rather than treating SST as one universal VAT calculation. Royal Malaysian Customs: MySST
The Malaysian sales-tax/service-tax return form identified by Royal Malaysian Customs as SST-02. It is a filing form, not a tax identification number or invoice schema. The correct return and amendment process depends on the taxpayer's registration and relevant tax obligations. Royal Malaysian Customs: SST forms
Malaysia's service-tax declaration for persons other than registered persons in the relevant imported-taxable-service process. It has a different role from the ordinary SST-02 return. The suffix matters; the two forms should not be merged into one software capability without scenario evidence.
Personal Data Protection Commissioner. Malaysia's personal-data regulator. This is a commissioner, while Singapore's PDPC expands to Personal Data Protection Commission. Use a jurisdiction-qualified name in source lists and compliance records so the two authorities are not mistaken for one regional body. Malaysia: Personal Data Protection Commissioner
Accounting and Corporate Regulatory Authority. Singapore's authority for business registration and relevant corporate reporting and regulation. Its Bizfile corporate filings and financial-statement requirements are distinct from IRAS tax returns and CPF employer contribution processes. The word "Accounting" does not make ACRA an accounting standard. ACRA: Managing a company
Central Provident Fund. Singapore's social-security savings system administered by the CPF Board. Employers make applicable contributions for qualifying employees. CPF is unrelated to Brazil's natural-person tax identifier. CPF employee classification and employer submission identity should be distinguished from an organization's ACRA registration. CPF Board: Employer obligations
Inland Revenue Authority of Singapore. Singapore's tax administrator, including corporate tax, GST and the GST InvoiceNow requirement. IRAS tax-data submission is distinct from simply obtaining a Peppol participant identity or completing ACRA company registration. IRAS: GST InvoiceNow administration
Personal Data Protection Commission. Singapore's regulator administering the Personal Data Protection Act. Its organization-facing services include DPO appointment and breach reporting. This differs from Malaysia's similarly abbreviated Personal Data Protection Commissioner and should be cited with the country. Singapore PDPC: Organization services
Cyberspace Administration of China, 国家互联网信息办公室. China's authority issuing relevant cyberspace and cross-border data-flow rules. In localization research, CAC appears in the assessment of overseas access to personal information and important data. It is separate from the State Taxation Administration and tax-invoice administration. CAC: Cross-border data-flow provisions
State Taxation Administration, 国家税务总局. China's tax authority, publishing tax laws, administration guidance and invoice information. STA is the current English agency name. Its published English and Chinese materials can have different update dates, which need checking independently.
Japan External Trade Organization. Japan's trade and investment promotion organization. Its investment guides explain establishment, taxation and employment procedures and direct readers to responsible authorities. JETRO is a guidance and promotion organization, distinct from the National Tax Agency and corporate-registration authorities. JETRO: Setting up in Japan
National Tax Agency. Japan's national tax authority. Its guidance covers matters such as consumption-tax invoices and record preservation. NTA is an authority abbreviation, not the name of Japan's qualified-invoice regime or an accounting framework. NTA: Invoice and book preservation
National Tax Service. South Korea's tax administration, including Hometax-related tax processes and electronic tax-invoice guidance. The agency should be distinguished from the Hometax platform, the taxpayer's business registration and the technical specifications used by an invoice service operator. NTS: Official English services
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Bureau of Labor Insurance. Taiwan's authority administering relevant labor-insurance, employment-insurance, occupational-accident and labor-pension processes. Those programs have different eligibility rules. BLI is the administering body, rather than one insurance scheme or a payroll tax. BLI: Employer insurance programs
Bureau of Internal Revenue. The Philippines' national internal-revenue administrator. It issues tax regulations and circulars and administers taxpayer and fiscal-document processes. BIR tax registration is distinct from SEC corporate registration and from social-agency employer enrollment. BIR: Revenue issuance services
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Securities and Exchange Commission. The Philippine authority supervising the corporate sector, capital-market participants and securities markets, with company-registration functions. Its remit and registration services differ from those of the US Securities and Exchange Commission, despite the identical English name and acronym. Philippine SEC: Mandate
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National Privacy Commission. The Philippines' independent personal-data regulator administering the Data Privacy Act and related compliance processes. NPC duties concern personal-data handling and relevant registrations, distinct from SEC corporate registration or BIR tax registration. NPC: Powers and functions
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Social Security System. The Philippine institution administering relevant social-security coverage, member records and contributions. Employers use employer and employee identities and contribution references. SSS is separate from PhilHealth and Pag-IBIG even when incorporation services link to all three institutions. SSS: Employer administration
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Pag-IBIG Fund is the common name of the Home Development Mutual Fund, HDMF, in the Philippines. The statutory name expands as "Pagtutulungan sa kinabukasan: Ikaw, Bangko, Industriya at Gobyerno." It concerns members' savings and housing finance, separate from SSS and health insurance. "IBIG" alone is not the complete institution name. Philippine Supreme Court: Pag-IBIG Fund Law
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Revenue Memorandum Circular. A numbered BIR issuance used to communicate or clarify tax-administration matters. The number and year identify the document. An RMC is an official issuance, not software; citing its title does not establish that its full provisions were reviewed. BIR: RMC index
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Abu Dhabi Global Market. An international financial center and jurisdiction in Abu Dhabi, UAE. Businesses established there need the applicable ADGM registration and regulatory rules assessed. ADGM is distinct from Dubai's DIFC and from the UAE Federal Tax Authority. ADGM: Nonfinancial business structures
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Dubai International Financial Centre. An international financial center in Dubai, UAE, with its own business and regulatory arrangements. It is a jurisdiction/business center rather than a federal tax authority. DIFC and ADGM should not be treated as interchangeable free-zone labels. DIFC: About the center
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Federal Tax Authority. The UAE authority administering federal taxes including VAT and corporate tax. Its registration and return processes are separate from emirate/free-zone business licensing. In other contexts FTA can mean a free trade agreement, so the UAE authority meaning should be labeled. FTA: Tax services
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Federal Authority for Identity, Citizenship, Customs and Port Security. The UAE federal authority responsible for relevant identity, immigration, customs and border-security functions. Its employee/residency or customs processes are distinct from MOHRE employment administration and FTA tax registration. ICP has unrelated meanings in European tax material. ICP: Strategy and functions
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Ministry of Human Resources and Emiratisation. The UAE ministry administering relevant labor-market and employment services, including wage-protection processes within its remit. It is distinct from ICP immigration services and from authorities administering particular free-zone employment regimes. MOHRE: Ministry services
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Ministry of Investment, Saudi Arabia. The ministry administers investor-registration processes under the updated Investment Law and coordinates relevant investment services. MISA registration should be distinguished from commercial registration and licenses from sector authorities. Older material may describe a different licensing model. MISA: Updated Investment Law
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Zakat, Tax and Customs Authority. Saudi Arabia's authority administering zakat, taxes and customs, including Fatoorah e-invoicing. ZATCA is the institution; Fatoorah is the e-invoicing program. Taxpayer-specific phase notifications and document scenarios remain separate implementation questions. ZATCA: Tax and customs regulations
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E-Invoice Generation Solution. In Saudi ZATCA technical material, the solution and its units generate electronic invoices and participate in relevant onboarding and integration processes. An EGS unit is a technical solution unit, not a separate taxpayer or a certificate that automatically proves all legal compliance. ZATCA: E-invoicing technical guideline
Egyptian Tax Authority. Egypt's tax administrator, including relevant e-invoice and e-receipt systems. ETA here is an authority, not "estimated time of arrival" or an electronic travel authorization. Its integration specifications must be identified separately from the agency name. ETA: Official portal
General Authority for Investment and Free Zones. Egypt's investment authority providing incorporation, investor and free-zone services. GAFI establishment services are separate from ETA tax administration and from all activity-specific operating permissions. Incorporation through a GAFI route is not itself every business authorization. GAFI: Official investment services
Ministry of Finance. A generic English institution label used in many jurisdictions, including Taiwan and Vietnam. MOF is not one worldwide authority. Always include the country and identify whether the cited document comes from the ministry, tax administration or another subordinate body. Taiwan MOF: Tax services, Vietnam MOF: Accounting guidance
Israel Tax Authority. The Israeli authority combining administration of income tax, VAT, customs and other specified taxes. In e-invoicing research, ITA can refer to the authority operating Israel Invoices. This is distinct from Bosnia and Herzegovina's Indirect Taxation Authority, which shares the English initials. Israel Tax Authority: Institutional role
Business Registration Service. Kenya's institution administering relevant company, business-name and other business-register processes. BRS corporate/ownership records are separate from KRA taxpayer registration. The abbreviation also appears for Australia's Business Registration Service, which is a different government service. BRS Kenya: Compliance and registration administration
Kenya Revenue Authority. Kenya's revenue administrator, including taxpayer PIN registrations, tax filings and eTIMS fiscal-document administration. It is separate from BRS incorporation and ODPC personal-data registration. KRA's system-to-system integrations have their own technical routes and specifications. KRA: Taxpayer registration
Office of the Data Protection Commissioner. Kenya's personal-data regulator, administering relevant controller/processor registration and other data-protection responsibilities. An exemption from one registration category does not establish exemption from all data-protection duties. ODPC is distinct from KRA tax administration. ODPC: Registration questions
Online Sales Control Unit. A KRA eTIMS system-to-system integration route connecting a taxpayer's invoicing or ERP application to the Kenyan fiscal-document system. It is an integration mechanism, not a tax registration or an accounting standard. VSCU is a related but distinct route. KRA: OSCU and VSCU
Virtual Sales Control Unit. A Kenyan eTIMS communication/integration mechanism for exchanging data between private invoicing or ERP applications and KRA. The correct route and current technical specification need separate verification. VSCU is not simply another spelling of OSCU. KRA: VSCU specification
National Social Security Fund. Kenya's social-security institution receiving contributions and administering relevant benefits. It is separate from KRA PAYE withholding and health-related arrangements. NSSF is used by institutions in other countries too, so the Kenyan jurisdiction must accompany the term. NSSF Kenya: About the fund
South African Revenue Service. South Africa's revenue administrator, responsible for tax and relevant customs functions. Its business services include income tax, VAT and employer declarations. SARS tax filing is separate from CIPC corporate annual returns and beneficial-ownership records. SARS: Business and employer services
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Companies and Intellectual Property Commission. South Africa's corporate-registry and intellectual-property institution. It appears in the country research for company annual returns and beneficial-ownership records. CIPC filings are separate from SARS tax returns and employer declarations. CIPC: Annual returns and beneficial ownership
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Broad-Based Black Economic Empowerment. South Africa's statutory economic-empowerment framework, reflected in applicable codes and assessment elements. B-BBEE status can matter in commercial and procurement contexts; it is not a corporate tax rate, an accounting standard or a blanket business-registration permit. DTIC: B-BBEE Commission strategic framework
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Skills Development Levy. A South African employer levy within the applicable statutory scope. SARS employer declarations can include SDL alongside PAYE and UIF, but those remain different obligations. Exemptions and registration consequences require separate assessment rather than one payroll-wide tax flag. SARS: Employer guide
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Unemployment Insurance Fund. South Africa's unemployment-insurance arrangement, with relevant employer and employee contributions. Depending on the employer, administration involves SARS or UIF processes. UIF contribution amounts should be distinguished from PAYE income-tax withholding and SDL, even when declared through a shared form. SARS: Employer registrations
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Employment Tax Incentive. South Africa's incentive affecting eligible employers' employee-tax payment calculations. It is not a separate employee social-insurance fund. SARS employer declarations and reconciliation include ETI information alongside relevant PAYE amounts and other employer obligations. SARS: Employer declarations
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Monthly Employer Declaration. The South African SARS form declaring payment allocations for applicable PAYE, SDL, UIF and ETI amounts. Its payment reference links the declaration to payment. EMP201 is distinct from the EMP501 reconciliation and individual employee tax certificates. SARS: Monthly employer declaration
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Employer Reconciliation Declaration. The South African SARS reconciliation comparing employer declarations, payments and employee tax-certificate information for the relevant period. It is a reconciliation output, not merely another monthly payment form. Correct EMP201 and certificate data feed the process. SARS: Employer reconciliation
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Protection of Personal Information Act. South Africa's personal-data protection law, administered by the Information Regulator. It affects relevant employee and customer information handling. POPIA is a legal privacy regime, separate from accounting standards, tax returns and company annual-return requirements. Information Regulator: POPIA
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Limited liability company. In US business material, LLC identifies a state-law legal structure whose federal tax classification needs separate determination. It does not identify one universal international tax treatment. Similarly named limited-liability forms in other jurisdictions require their own local-law analysis. SBA: Business structures and registration, IRS: Business tax classifications
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Ltd abbreviates "Limited" in company names. It signals a legal-form naming convention in the applicable jurisdiction, not a globally uniform entity type or tax classification. Australia's proprietary/public company distinctions illustrate why the full local form must accompany the suffix. Australian government: Company registration types
Private Limited. A company-name suffix associated with a Singapore private company limited by shares. It identifies the legal form, not an automatic audit exemption or tax-residency conclusion. A Singapore company should be distinguished from a registered foreign-company branch. ACRA: Choosing a company type, ACRA: Foreign-company branches
Empresa Individual de Responsabilidad Limitada. Chile's individual limited-liability enterprise, a legal form for a single individual with a separate enterprise structure. It should not be conflated with similarly abbreviated Portuguese terminology. Formation, SII tax registration and accounting obligations remain separate questions. SII: EIRL
Australian Privacy Principles. The principles governing relevant personal-information handling under Australia's Privacy Act, covering matters such as collection, security, access and overseas disclosure. APP 8 concerns cross-border disclosure; APP 11 concerns security. An APP is a legal principle, not a software application. OAIC: APP quick reference
Computerized Books of Accounts. A Philippine BIR term for accounting books maintained through computerized processes. CBA is distinguished from the broader Computerized Accounting System, CAS, in BIR documentation. A bookkeeping software export does not itself establish completion of the applicable registration and recordkeeping process. BIR: Computerized books documentation
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Ministry of Human Resources and Social Development. Saudi Arabia's ministry responsible for relevant labor and social-development administration, including labor-system platforms. HRSD is distinct from the UAE's MOHRE. Saudi Qiwa employment processes and wage-protection administration should be identified separately from tax services at ZATCA. HRSD: Official ministry services
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Módulo de Administração Tributária, the Tax Administration Module in Brazil's business-registration process. It connects relevant CNPJ enrollment and tax-regime information. MAT is a registration-stage module, separate from SPED accounting/tax books and from the individual tax returns filed after operations begin. Receita Federal: CNPJ and MAT
Personal Identification Number. KRA's taxpayer identifier for individuals and nonindividuals, used in dealings with KRA and specified other services. In this context PIN is a registration identifier, not a secret personal identification code used to unlock a device or authenticate a payment. KRA: PIN explanation
Harmonized sales tax. Canada's combined federal and participating provincial consumption tax administered in the GST/HST framework. The applicable place-of-supply rules matter. HST should be distinguished from separately administered provincial sales taxes and from the taxpayer's GST/HST program-account identifier. CRA: GST/HST information
Planilla Integrada de Liquidación de Aportes. Colombia's integrated contribution assessment/payment mechanism for applicable social-security and parafiscal contributions. Contributors report information for the relevant subsystems. PILA is separate from DIAN's electronic payroll-support document and the employer's accounting journal. Colombian Health Ministry: PILA
Sistem Informasi Pelaporan Peserta, the expansion used by BPJS Ketenagakerjaan's current user guide. SIPP handles participant reporting for company, worker and contribution-related information. Some older authority material uses Perusahaan in the expansion; retain the exact guide context rather than assuming different programs. BPJS Ketenagakerjaan: SIPP user guide
T2 Corporation Income Tax Return. Canada's corporate income-tax return form, with associated schedules and filing requirements. T2 is a form identifier, not an acronym needing a word-by-word expansion. It is distinct from financial statements, corporate-registry annual returns and GST/HST returns. CRA: T2 form
Tax Invoice Management System. KRA describes TIMS as an enhancement of the earlier electronic-tax-register regime. Related eTIMS means electronic Tax Invoice Management System and supplies software-based invoicing options. The names concern fiscal-document administration, not a general accounting standard or guaranteed ERP capability. KRA: TIMS explanation, KRA: eTIMS
Revenue Regulations. A numbered class of Philippine tax issuances listed by BIR. The number and year identify the specific regulation, which may amend earlier rules. RR can also mean Revenue Region in BIR material, so the surrounding document title controls its expansion. BIR: Revenue Regulations, BIR: Circular titles using Revenue Region
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A specific Philippine Revenue Memorandum Circular cited in the Philippines country research. RMC expands to Revenue Memorandum Circular; 98-2026 identifies the issuance. Its full text was not retrieved, so this glossary gives a findable reference without claiming that its detailed requirements were reviewed. BIR: 2026 circular index
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NF is the Nota Fiscal prefix; NF-e means Nota Fiscal Eletrônica, an electronic fiscal document in Brazil. The complete document label matters because several fiscal-document families have different uses. An isolated NF token should not be treated as one universal Brazilian electronic-invoice specification. Receita Federal: Fiscal-document families
NFS-e means Nota Fiscal de Serviços Eletrônica, an electronic services fiscal document in Brazil. NFS is the services-document prefix encountered in shortened references. NFS-e and NF-e are distinct document families; the applicable municipal/national arrangements and transaction scope need their own verification. Brazilian government: NFS-e explanation
The suffix appearing in the cited Vietnamese Law 143/2025/QH15. The Government Portal identifies that document as a National Assembly law. This glossary treats QH15 as part of its legal citation, not a tax identifier; a character-by-character expansion has not been independently verified. Vietnam Government Portal: Cited investment law
The suffix appearing in the cited Ministry of Finance Circular 99/2025/TT-BTC. It is part of a Vietnamese legal-instrument citation, not a company form, accounting software or standalone framework. The source establishes the circular's issuer and context; a character-by-character expansion remains unverified here. Vietnam MOF: Circular 99 implementation
Most authority pages were available as indexed official excerpts; this glossary does not claim full inspection of every linked attachment or consolidated law. Older sources are used for stable terminology, not current fees, deadlines, rates or technical versions.
BIN and IIN (Kazakhstan), EPS as the UK's Employer Payment Summary, EIRL in its Portuguese meaning, ITA as Bosnia and Herzegovina's Indirect Taxation Authority, RNT (Spain), SAM (Monaco) and 1-SD (Lithuania) are defined in the European country terms. The Indian EPS and Chilean EIRL definitions above are additional jurisdiction-qualified meanings.
RES here means Chile's Registro de Empresas y Sociedades. No Singapore expansion is inferred. SHARED is not a meaningful country abbreviation and is omitted. IS is too generic without its full system context and is not given an invented country-specific expansion. NIS as an Israeli currency abbreviation and generic TIN/PAYE terminology are covered in the ERP, tax, electronic invoicing and technology section.
IECV is defined; an isolated "IEC" is not treated as the same term. "IBIG" is covered under the complete Pag-IBIG name. The spelling SST02/SST02A corresponds to the official hyphenated form labels SST-02/SST-02A. No threshold or rollout dates are inferred from these term definitions.
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