{ "tool_id": "art-504-classify-carf-reportable", "note": "Vectors computed directly from the shipped kernel. Covers a clean reportable user, an undetermined verdict with a named judgment call, the F3 suppression input changing a verdict, entity controlling-person paths, a caller-declared rule failure, an undeclared policy set where nothing is classifiable, and an empty record set.", "vectors": [ { "name": "reportable-user-clean", "description": "Valid self-certification, a claimed residence inside the declared reportable set, one in-scope transaction class and one out-of-scope class. No unsatisfied step and no judgment call.", "policy_parameters": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "judgment_owner_role": "named tax compliance officer of the Reporting Crypto-Asset Service Provider", "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "due_diligence_rules": [ { "rule_code": "BR-CARF-WALLETADDR-001", "step": "wallet address capture", "applies_to": "all", "required_field": "wallet_address_ref", "description": "A wallet address reference is required on every reportable user record (BR-CARF-WALLETADDR-001)." } ], "suppressed_rule_codes": [], "records": [ { "record_ref": "USER-OPAQUE-0001", "entity_type": "individual", "self_certification_status": "valid", "claimed_tax_residences": [ "DE" ], "declared_fields": { "wallet_address_ref": "WALLET-REF-0001" }, "transactions": [ { "transaction_ref": "TXN-0001", "transaction_class": "crypto_to_fiat_exchange" }, { "transaction_ref": "TXN-0002", "transaction_class": "staking_reward" } ] } ] }, "output_payload": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "record_count": 1, "record_verdicts": [ { "record_ref": "USER-OPAQUE-0001", "entity_type": "individual", "user_reportability": "reportable", "reason": "Claimed residence in DE is within the declared reportable set.", "matched_reportable_residences": [ "DE" ], "unsatisfied_due_diligence_steps": [], "transaction_verdicts": [ { "transaction_ref": "TXN-0001", "transaction_class": "crypto_to_fiat_exchange", "reportable": "reportable", "reason": "The transaction class is within the declared reportable set for a reportable user." }, { "transaction_ref": "TXN-0002", "transaction_class": "staking_reward", "reportable": "not_reportable", "reason": "The transaction class is outside the declared reportable set." } ] } ], "judgment_required": [], "judgment_required_count": 0, "user_counts": { "reportable": 1, "not_reportable": 0, "undetermined": 0 }, "transaction_counts_by_class": { "crypto_to_fiat_exchange": { "reportable": 1, "not_reportable": 0, "undetermined": 0 }, "staking_reward": { "reportable": 0, "not_reportable": 1, "undetermined": 0 } }, "unsatisfied_step_count": 0, "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "suppressed_rule_codes": [], "suppressed_step_count": 0, "note": "Deterministic CARF and DAC8 reportability classifier over a caller-declared record set. The reportable residence set, the reportable transaction classes, the due-diligence rule set and the schema version are pinned policy inputs, never kernel source, so this states no view on how any jurisdiction has transposed CARF or DAC8. A suppressed rule_code produces no unsatisfied step at all for any record. Every undetermined verdict carries a judgment_required entry naming what is undetermined, which input resolves it and who decides. This classifies only: it computes no tax liability, it does not submit or transmit anything, it makes no claim that its output is submittable, and it is not legal or tax advice." }, "compliance_flags": [ "CARF_REPORTABLE_USERS_PRESENT" ], "golden_hash": "6930ae39a89335849db2a8c591273d63dbae321ba3da18aa7dd04a43984febcc" }, { "name": "due-diligence-incomplete-undetermined", "description": "Self-certification missing. Reportability is undetermined rather than guessed, and the judgment_required entry names what is undetermined, which input resolves it and who decides.", "policy_parameters": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "judgment_owner_role": "named tax compliance officer of the Reporting Crypto-Asset Service Provider", "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "due_diligence_rules": [ { "rule_code": "BR-CARF-WALLETADDR-001", "step": "wallet address capture", "applies_to": "all", "required_field": "wallet_address_ref", "description": "A wallet address reference is required on every reportable user record (BR-CARF-WALLETADDR-001)." } ], "suppressed_rule_codes": [], "records": [ { "record_ref": "USER-OPAQUE-0002", "entity_type": "individual", "self_certification_status": "missing", "claimed_tax_residences": [ "FR" ], "declared_fields": { "wallet_address_ref": "WALLET-REF-0002" }, "transactions": [ { "transaction_ref": "TXN-0003", "transaction_class": "crypto_to_crypto_exchange" } ] } ] }, "output_payload": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "record_count": 1, "record_verdicts": [ { "record_ref": "USER-OPAQUE-0002", "entity_type": "individual", "user_reportability": "undetermined", "reason": "One or more due-diligence steps are unsatisfied, so the claimed residence cannot be relied on.", "matched_reportable_residences": [ "FR" ], "unsatisfied_due_diligence_steps": [ { "rule_code": "DD-SELFCERT-MISSING-001", "step": "self-certification collection", "detail": "No self-certification has been obtained for this user." } ], "transaction_verdicts": [ { "transaction_ref": "TXN-0003", "transaction_class": "crypto_to_crypto_exchange", "reportable": "undetermined", "reason": "The user is not yet classifiable, so the transaction cannot be classified." } ] } ], "judgment_required": [ { "record_ref": "USER-OPAQUE-0002", "question": "Is this user a reportable user?", "undetermined_because": "Due diligence is incomplete: DD-SELFCERT-MISSING-001.", "resolving_input": "a cured self-certification or the missing field named in each unsatisfied step", "decided_by": "named tax compliance officer of the Reporting Crypto-Asset Service Provider" } ], "judgment_required_count": 1, "user_counts": { "reportable": 0, "not_reportable": 0, "undetermined": 1 }, "transaction_counts_by_class": { "crypto_to_crypto_exchange": { "reportable": 0, "not_reportable": 0, "undetermined": 1 } }, "unsatisfied_step_count": 1, "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "suppressed_rule_codes": [], "suppressed_step_count": 0, "note": "Deterministic CARF and DAC8 reportability classifier over a caller-declared record set. The reportable residence set, the reportable transaction classes, the due-diligence rule set and the schema version are pinned policy inputs, never kernel source, so this states no view on how any jurisdiction has transposed CARF or DAC8. A suppressed rule_code produces no unsatisfied step at all for any record. Every undetermined verdict carries a judgment_required entry naming what is undetermined, which input resolves it and who decides. This classifies only: it computes no tax liability, it does not submit or transmit anything, it makes no claim that its output is submittable, and it is not legal or tax advice." }, "compliance_flags": [ "CARF_NO_REPORTABLE_USERS", "CARF_JUDGMENT_REQUIRED", "CARF_DUE_DILIGENCE_INCOMPLETE" ], "golden_hash": "8bb114f76b093d863e2167a18d773277929be04a9f28f0dd528ccacd2f23c90a" }, { "name": "suppressed-rule-changes-verdict", "description": "F3 deactivation input. The same record as the previous vector with DD-SELFCERT-MISSING-001 suppressed: the step is excluded from evaluation entirely, the audit trail counts it, and the record becomes classifiable.", "policy_parameters": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "judgment_owner_role": "named tax compliance officer of the Reporting Crypto-Asset Service Provider", "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "due_diligence_rules": [ { "rule_code": "BR-CARF-WALLETADDR-001", "step": "wallet address capture", "applies_to": "all", "required_field": "wallet_address_ref", "description": "A wallet address reference is required on every reportable user record (BR-CARF-WALLETADDR-001)." } ], "suppressed_rule_codes": [ "DD-SELFCERT-MISSING-001" ], "records": [ { "record_ref": "USER-OPAQUE-0002", "entity_type": "individual", "self_certification_status": "missing", "claimed_tax_residences": [ "FR" ], "declared_fields": { "wallet_address_ref": "WALLET-REF-0002" }, "transactions": [ { "transaction_ref": "TXN-0003", "transaction_class": "crypto_to_crypto_exchange" } ] } ] }, "output_payload": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "record_count": 1, "record_verdicts": [ { "record_ref": "USER-OPAQUE-0002", "entity_type": "individual", "user_reportability": "reportable", "reason": "Claimed residence in FR is within the declared reportable set.", "matched_reportable_residences": [ "FR" ], "unsatisfied_due_diligence_steps": [], "transaction_verdicts": [ { "transaction_ref": "TXN-0003", "transaction_class": "crypto_to_crypto_exchange", "reportable": "reportable", "reason": "The transaction class is within the declared reportable set for a reportable user." } ] } ], "judgment_required": [], "judgment_required_count": 0, "user_counts": { "reportable": 1, "not_reportable": 0, "undetermined": 0 }, "transaction_counts_by_class": { "crypto_to_crypto_exchange": { "reportable": 1, "not_reportable": 0, "undetermined": 0 } }, "unsatisfied_step_count": 0, "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "suppressed_rule_codes": [ "DD-SELFCERT-MISSING-001" ], "suppressed_step_count": 1, "note": "Deterministic CARF and DAC8 reportability classifier over a caller-declared record set. The reportable residence set, the reportable transaction classes, the due-diligence rule set and the schema version are pinned policy inputs, never kernel source, so this states no view on how any jurisdiction has transposed CARF or DAC8. A suppressed rule_code produces no unsatisfied step at all for any record. Every undetermined verdict carries a judgment_required entry naming what is undetermined, which input resolves it and who decides. This classifies only: it computes no tax liability, it does not submit or transmit anything, it makes no claim that its output is submittable, and it is not legal or tax advice." }, "compliance_flags": [ "CARF_REPORTABLE_USERS_PRESENT", "CARF_SUPPRESSED_RULES_APPLIED" ], "golden_hash": "30892733c43c16c72874bc61f80b02a37ca816a5b243715f249fa07ecac1eaf7" }, { "name": "entity-controlling-person-paths", "description": "One entity whose controlling persons are declared required and absent, and one entity whose controlling person carries a reportable residence the entity itself does not have.", "policy_parameters": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "judgment_owner_role": "named tax compliance officer of the Reporting Crypto-Asset Service Provider", "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "due_diligence_rules": [ { "rule_code": "BR-CARF-WALLETADDR-001", "step": "wallet address capture", "applies_to": "all", "required_field": "wallet_address_ref", "description": "A wallet address reference is required on every reportable user record (BR-CARF-WALLETADDR-001)." } ], "suppressed_rule_codes": [], "records": [ { "record_ref": "ENTITY-OPAQUE-0004", "entity_type": "entity", "self_certification_status": "valid", "claimed_tax_residences": [ "SG" ], "controlling_persons_required": true, "controlling_persons": [], "declared_fields": { "wallet_address_ref": "WALLET-REF-0004" }, "transactions": [ { "transaction_ref": "TXN-0005", "transaction_class": "crypto_to_fiat_exchange" } ] }, { "record_ref": "ENTITY-OPAQUE-0005", "entity_type": "entity", "self_certification_status": "valid", "claimed_tax_residences": [ "SG" ], "controlling_persons_required": true, "controlling_persons": [ { "controlling_person_ref": "CP-OPAQUE-0005A", "self_certification_status": "valid", "claimed_tax_residences": [ "FR" ] } ], "declared_fields": { "wallet_address_ref": "WALLET-REF-0005" }, "transactions": [ { "transaction_ref": "TXN-0006", "transaction_class": "retail_payment_above_threshold" } ] } ] }, "output_payload": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "record_count": 2, "record_verdicts": [ { "record_ref": "ENTITY-OPAQUE-0004", "entity_type": "entity", "user_reportability": "undetermined", "reason": "One or more due-diligence steps are unsatisfied, so the claimed residence cannot be relied on.", "matched_reportable_residences": [], "unsatisfied_due_diligence_steps": [ { "rule_code": "DD-CONTROLPERSON-ABSENT-001", "step": "controlling-person identification", "detail": "The record is an entity whose controlling persons are declared required, and none are supplied." } ], "transaction_verdicts": [ { "transaction_ref": "TXN-0005", "transaction_class": "crypto_to_fiat_exchange", "reportable": "undetermined", "reason": "The user is not yet classifiable, so the transaction cannot be classified." } ] }, { "record_ref": "ENTITY-OPAQUE-0005", "entity_type": "entity", "user_reportability": "reportable", "reason": "Claimed residence in FR is within the declared reportable set.", "matched_reportable_residences": [ "FR" ], "unsatisfied_due_diligence_steps": [], "transaction_verdicts": [ { "transaction_ref": "TXN-0006", "transaction_class": "retail_payment_above_threshold", "reportable": "reportable", "reason": "The transaction class is within the declared reportable set for a reportable user." } ] } ], "judgment_required": [ { "record_ref": "ENTITY-OPAQUE-0004", "question": "Is this user a reportable user?", "undetermined_because": "Due diligence is incomplete: DD-CONTROLPERSON-ABSENT-001.", "resolving_input": "a cured self-certification or the missing field named in each unsatisfied step", "decided_by": "named tax compliance officer of the Reporting Crypto-Asset Service Provider" } ], "judgment_required_count": 1, "user_counts": { "reportable": 1, "not_reportable": 0, "undetermined": 1 }, "transaction_counts_by_class": { "crypto_to_fiat_exchange": { "reportable": 0, "not_reportable": 0, "undetermined": 1 }, "retail_payment_above_threshold": { "reportable": 1, "not_reportable": 0, "undetermined": 0 } }, "unsatisfied_step_count": 1, "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "suppressed_rule_codes": [], "suppressed_step_count": 0, "note": "Deterministic CARF and DAC8 reportability classifier over a caller-declared record set. The reportable residence set, the reportable transaction classes, the due-diligence rule set and the schema version are pinned policy inputs, never kernel source, so this states no view on how any jurisdiction has transposed CARF or DAC8. A suppressed rule_code produces no unsatisfied step at all for any record. Every undetermined verdict carries a judgment_required entry naming what is undetermined, which input resolves it and who decides. This classifies only: it computes no tax liability, it does not submit or transmit anything, it makes no claim that its output is submittable, and it is not legal or tax advice." }, "compliance_flags": [ "CARF_REPORTABLE_USERS_PRESENT", "CARF_JUDGMENT_REQUIRED", "CARF_DUE_DILIGENCE_INCOMPLETE" ], "golden_hash": "f79d4515aaf28cf7e3307e30a3e486560a2608ec20f9c6f12217b2d6c69e8508" }, { "name": "caller-rule-and-out-of-scope-residence", "description": "One record failing the caller-declared due-diligence rule for a missing required field, and one record whose only claimed residence is outside the declared reportable set.", "policy_parameters": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "judgment_owner_role": "named tax compliance officer of the Reporting Crypto-Asset Service Provider", "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "due_diligence_rules": [ { "rule_code": "BR-CARF-WALLETADDR-001", "step": "wallet address capture", "applies_to": "all", "required_field": "wallet_address_ref", "description": "A wallet address reference is required on every reportable user record (BR-CARF-WALLETADDR-001)." } ], "suppressed_rule_codes": [], "records": [ { "record_ref": "USER-OPAQUE-0006", "entity_type": "individual", "self_certification_status": "valid", "claimed_tax_residences": [ "IE" ], "declared_fields": {}, "transactions": [ { "transaction_ref": "TXN-0007", "transaction_class": "transfer" } ] }, { "record_ref": "USER-OPAQUE-0003", "entity_type": "individual", "self_certification_status": "valid", "claimed_tax_residences": [ "SG" ], "declared_fields": { "wallet_address_ref": "WALLET-REF-0003" }, "transactions": [ { "transaction_ref": "TXN-0004", "transaction_class": "transfer" } ] } ] }, "output_payload": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "record_count": 2, "record_verdicts": [ { "record_ref": "USER-OPAQUE-0006", "entity_type": "individual", "user_reportability": "undetermined", "reason": "One or more due-diligence steps are unsatisfied, so the claimed residence cannot be relied on.", "matched_reportable_residences": [ "IE" ], "unsatisfied_due_diligence_steps": [ { "rule_code": "BR-CARF-WALLETADDR-001", "step": "wallet address capture", "detail": "A wallet address reference is required on every reportable user record (BR-CARF-WALLETADDR-001)." } ], "transaction_verdicts": [ { "transaction_ref": "TXN-0007", "transaction_class": "transfer", "reportable": "undetermined", "reason": "The user is not yet classifiable, so the transaction cannot be classified." } ] }, { "record_ref": "USER-OPAQUE-0003", "entity_type": "individual", "user_reportability": "not_reportable", "reason": "No claimed residence, and no controlling-person residence, falls within the declared reportable set.", "matched_reportable_residences": [], "unsatisfied_due_diligence_steps": [], "transaction_verdicts": [ { "transaction_ref": "TXN-0004", "transaction_class": "transfer", "reportable": "not_reportable", "reason": "The user is not a reportable user." } ] } ], "judgment_required": [ { "record_ref": "USER-OPAQUE-0006", "question": "Is this user a reportable user?", "undetermined_because": "Due diligence is incomplete: BR-CARF-WALLETADDR-001.", "resolving_input": "a cured self-certification or the missing field named in each unsatisfied step", "decided_by": "named tax compliance officer of the Reporting Crypto-Asset Service Provider" } ], "judgment_required_count": 1, "user_counts": { "reportable": 0, "not_reportable": 1, "undetermined": 1 }, "transaction_counts_by_class": { "transfer": { "reportable": 0, "not_reportable": 1, "undetermined": 1 } }, "unsatisfied_step_count": 1, "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "suppressed_rule_codes": [], "suppressed_step_count": 0, "note": "Deterministic CARF and DAC8 reportability classifier over a caller-declared record set. The reportable residence set, the reportable transaction classes, the due-diligence rule set and the schema version are pinned policy inputs, never kernel source, so this states no view on how any jurisdiction has transposed CARF or DAC8. A suppressed rule_code produces no unsatisfied step at all for any record. Every undetermined verdict carries a judgment_required entry naming what is undetermined, which input resolves it and who decides. This classifies only: it computes no tax liability, it does not submit or transmit anything, it makes no claim that its output is submittable, and it is not legal or tax advice." }, "compliance_flags": [ "CARF_NO_REPORTABLE_USERS", "CARF_JUDGMENT_REQUIRED", "CARF_DUE_DILIGENCE_INCOMPLETE" ], "golden_hash": "db2258f0fc23cab93e6e700e92d590e7602c11c851591752d8328b5ed14d8a29" }, { "name": "policy-undeclared-nothing-classifiable", "description": "Neither the reportable residence set nor the reportable transaction classes are declared. Every verdict is undetermined and each carries the input that would resolve it. Nothing falls through to a pass.", "policy_parameters": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "judgment_owner_role": "named tax compliance officer of the Reporting Crypto-Asset Service Provider", "reportable_residence_jurisdictions": [], "reportable_transaction_classes": [], "due_diligence_rules": [ { "rule_code": "BR-CARF-WALLETADDR-001", "step": "wallet address capture", "applies_to": "all", "required_field": "wallet_address_ref", "description": "A wallet address reference is required on every reportable user record (BR-CARF-WALLETADDR-001)." } ], "suppressed_rule_codes": [], "records": [ { "record_ref": "USER-OPAQUE-0001", "entity_type": "individual", "self_certification_status": "valid", "claimed_tax_residences": [ "DE" ], "declared_fields": { "wallet_address_ref": "WALLET-REF-0001" }, "transactions": [ { "transaction_ref": "TXN-0001", "transaction_class": "crypto_to_fiat_exchange" }, { "transaction_ref": "TXN-0002", "transaction_class": "staking_reward" } ] } ] }, "output_payload": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "record_count": 1, "record_verdicts": [ { "record_ref": "USER-OPAQUE-0001", "entity_type": "individual", "user_reportability": "undetermined", "reason": "No reportable residence jurisdictions were declared, so no claimed residence can be classified.", "matched_reportable_residences": [], "unsatisfied_due_diligence_steps": [], "transaction_verdicts": [ { "transaction_ref": "TXN-0001", "transaction_class": "crypto_to_fiat_exchange", "reportable": "undetermined", "reason": "No reportable transaction classes were declared." }, { "transaction_ref": "TXN-0002", "transaction_class": "staking_reward", "reportable": "undetermined", "reason": "No reportable transaction classes were declared." } ] } ], "judgment_required": [ { "record_ref": "USER-OPAQUE-0001", "question": "Is this user a reportable user?", "undetermined_because": "The set of residence jurisdictions this reporting jurisdiction treats as reportable has not been declared.", "resolving_input": "reportable_residence_jurisdictions", "decided_by": "named tax compliance officer of the Reporting Crypto-Asset Service Provider" }, { "record_ref": "TXN-0001", "question": "Is this transaction a reportable transaction?", "undetermined_because": "No reportable transaction classes were declared for this reporting jurisdiction.", "resolving_input": "reportable_transaction_classes", "decided_by": "named tax compliance officer of the Reporting Crypto-Asset Service Provider" }, { "record_ref": "TXN-0002", "question": "Is this transaction a reportable transaction?", "undetermined_because": "No reportable transaction classes were declared for this reporting jurisdiction.", "resolving_input": "reportable_transaction_classes", "decided_by": "named tax compliance officer of the Reporting Crypto-Asset Service Provider" } ], "judgment_required_count": 3, "user_counts": { "reportable": 0, "not_reportable": 0, "undetermined": 1 }, "transaction_counts_by_class": { "crypto_to_fiat_exchange": { "reportable": 0, "not_reportable": 0, "undetermined": 1 }, "staking_reward": { "reportable": 0, "not_reportable": 0, "undetermined": 1 } }, "unsatisfied_step_count": 0, "reportable_residence_jurisdictions": [], "reportable_transaction_classes": [], "suppressed_rule_codes": [], "suppressed_step_count": 0, "note": "Deterministic CARF and DAC8 reportability classifier over a caller-declared record set. The reportable residence set, the reportable transaction classes, the due-diligence rule set and the schema version are pinned policy inputs, never kernel source, so this states no view on how any jurisdiction has transposed CARF or DAC8. A suppressed rule_code produces no unsatisfied step at all for any record. Every undetermined verdict carries a judgment_required entry naming what is undetermined, which input resolves it and who decides. This classifies only: it computes no tax liability, it does not submit or transmit anything, it makes no claim that its output is submittable, and it is not legal or tax advice." }, "compliance_flags": [ "CARF_NO_REPORTABLE_USERS", "CARF_JUDGMENT_REQUIRED", "CARF_REPORTABLE_RESIDENCES_UNDECLARED", "CARF_REPORTABLE_CLASSES_UNDECLARED" ], "golden_hash": "37b2aeb8387cd9e0f279cd60248a35d7fa351330931c14c0c4dcc8dab6da3535" }, { "name": "empty-record-set", "description": "No records at all. A defined empty result, not an error and not a pass.", "policy_parameters": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "judgment_owner_role": "named tax compliance officer of the Reporting Crypto-Asset Service Provider", "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "due_diligence_rules": [ { "rule_code": "BR-CARF-WALLETADDR-001", "step": "wallet address capture", "applies_to": "all", "required_field": "wallet_address_ref", "description": "A wallet address reference is required on every reportable user record (BR-CARF-WALLETADDR-001)." } ], "suppressed_rule_codes": [], "records": [] }, "output_payload": { "reporting_jurisdiction": "IE", "schema_version": "OECD-CARF-XML-SCHEMA-JULY-2025", "reporting_period": "2026", "record_count": 0, "record_verdicts": [], "judgment_required": [], "judgment_required_count": 0, "user_counts": { "reportable": 0, "not_reportable": 0, "undetermined": 0 }, "transaction_counts_by_class": {}, "unsatisfied_step_count": 0, "reportable_residence_jurisdictions": [ "DE", "FR", "IE" ], "reportable_transaction_classes": [ "crypto_to_fiat_exchange", "crypto_to_crypto_exchange", "retail_payment_above_threshold", "transfer" ], "suppressed_rule_codes": [], "suppressed_step_count": 0, "note": "Deterministic CARF and DAC8 reportability classifier over a caller-declared record set. The reportable residence set, the reportable transaction classes, the due-diligence rule set and the schema version are pinned policy inputs, never kernel source, so this states no view on how any jurisdiction has transposed CARF or DAC8. A suppressed rule_code produces no unsatisfied step at all for any record. Every undetermined verdict carries a judgment_required entry naming what is undetermined, which input resolves it and who decides. This classifies only: it computes no tax liability, it does not submit or transmit anything, it makes no claim that its output is submittable, and it is not legal or tax advice." }, "compliance_flags": [ "CARF_NO_REPORTABLE_USERS", "CARF_RECORD_SET_EMPTY" ], "golden_hash": "0bd3677486fbbd5cca81cb4fdbafd6f5621e9f4df9fa3fad70182a2a4a9b65e9" } ] }