| date | Yes | The date resolved | |
| source | Yes | The national tax authority the figures were verified against (e.g. 'ATO — ato.gov.au') | |
| country | Yes | Country the rate applies to | |
| isCurrent | Yes | True when this is also the rate in force today | |
| rateSince | Yes | ISO date this standard rate took effect — the start of the unbroken run at this rate, which can be earlier than effectiveFrom | |
| rateUntil | Yes | ISO date this standard rate stops applying, or null when no change is on record | |
| sourceUrl | No | https link to the authority page the rate was verified against. Present only on rate answers backed by a verified ledger row — absent (never empty) otherwise, so its presence is itself the claim | |
| disclaimer | Yes | General-information note that must accompany any figure shown to a person | |
| mayBeStale | Yes | True once the verification date is over a year old — re-confirm with the authority | |
| datedChange | Yes | True when a real recorded rate change backs this answer. FALSE means only the present rate is on record for this country, so an earlier change would not be visible here. | |
| effectiveTo | Yes | ISO date that record closed, or null if it is still open | |
| relatedFact | No | One sourced background fact about the country's consumption tax; the figures do not depend on it. Absent when no sourced fact fits. | |
| standardRate | Yes | Standard rate in force on that date, as a fraction (0.24 = 24%) | |
| effectiveFrom | Yes | ISO date the dated record that answered took effect. A new record can open without the standard rate moving (a reduced-rate change, or a new instrument restating the same rate), so for when THIS rate took effect read rateSince | |
| dataVerifiedOn | Yes | ISO date the rate data was last confirmed against the authority | |
| standardRateDisplay | Yes | The same rate formatted for reading | |