fibo-be-le-fbo:ValueAddedTaxIdentificationNumber leaf node

@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix cmns-org: <https://www.omg.org/spec/Commons/Organizations/> .
@prefix fibo-be-le-fbo: <https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/FormalBusinessOrganizations/> .
@prefix fibo-fnd-pty-pty: <https://spec.edmcouncil.org/fibo/ontology/FND/Parties/Parties/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

fibo-be-le-fbo:ValueAddedTaxIdentificationNumber a owl:Class ;
    rdfs:label "value-added tax identification number" ;
    rdfs:isDefinedBy fibo-be-le-fbo: ;
    rdfs:subClassOf fibo-fnd-pty-pty:TaxIdentifier,
        cmns-org:OrganizationIdentifier ;
    skos:definition "tax identifier that identifies a taxable person (business) or non-taxable legal entity for a consumption tax that is assessed incrementally, levied on the price of a product or service at each stage of production, distribution, and sale to the end consumer" ;
    cmns-av:abbreviation "VATIN" ;
    cmns-av:adaptedFrom "https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-identification-numbers_en"^^xsd:anyURI ;
    cmns-av:explanatoryNote "If the ultimate consumer is a business that collects and pays to the government VAT on its products or services, it can reclaim the tax paid. Not all localities require VAT to be charged, and exports are often exempt. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the consumer and applied to the sales price." ;
    cmns-av:synonym "VAT identification number",
        "VAT registration number" .