Imposto
type: Concept
type: NamedIndividual
related: Contribuinte

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.

Substituição tributária
type: Concept
type: NamedIndividual
related: Contribuinte

Concept
type: Class

Economia, Finanças e Orçamento públicos
type: ConceptGroup
type: NamedIndividual
member: Contribuinte

memberOf
definition: Identifies a concept collection.
label: Membro de @pt-br

Assistência Social, Previdência Social e Trabalho
type: ConceptGroup
type: NamedIndividual

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

Dívida ativa
type: Concept
type: NamedIndividual
related: Contribuinte

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag, and no more than one value of skos:prefLabel without language tag.

Cadastro de contribuintes
type: Concept
type: NamedIndividual
related: Contribuinte

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
comment: The range of skos:altLabel is the class of RDF plain literals.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
label: Termo alternativo @pt-br

Segurado facultativo
type: Concept
type: NamedIndividual
broader: Contribuinte

Capacidade tributária
type: Concept
type: NamedIndividual
related: Contribuinte

Contribuinte individual
type: Concept
type: NamedIndividual
broader: Contribuinte

Obrigação tributária
type: Concept
type: NamedIndividual
related: Contribuinte

has narrower
sub property of: narrowerTransitive
definition: Relates a concept to a concept that is more specific in meaning.
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).

Contribuinte
memberOf: Economia, Finanças e Orçamento públicos
memberOf: Assistência Social, Previdência Social e Trabalho
alternative label: Taxpayer
alternative label: Contribuyente @es
related: Cadastro de contribuintes
related: Anistia fiscal
related: Imposto
related: Obrigação tributária
related: Capacidade tributária
related: Dívida ativa
related: Substituição tributária
narrower: Contribuinte individual
narrower: Segurado facultativo
type: NamedIndividual
type: Concept
scope note: Sujeito passivo de uma obrigação tributária. Em outros termos, é aquele que se sujeita, por previsão legal, ao pagamento de tributos ao fisco. @pt-br

Anistia fiscal
type: Concept
type: NamedIndividual
related: Contribuinte