TAXATION MANAGEMENT USING ASYCUDA++ Ó UNCTAD - SITE (V1.15) A.21 Additional Selection To  further  refine  or  restrict  the  range  of  Commodity  Codes  upon  which  to  carry  out  the  action choose  from  the  Additional  Selections.  This  permits  a  more  precise  definition  within  the  chosen Tariff range, using a number of criteria apart from the Commodity Code. Update 'Actions' After making any   ‘Additional Selection’, specify the  ‘Action’  to  be  carried  out  on  the  selected range. 'Actions' allow the addition, deletion or replacement of Tariff related components. These are the Tariff components i.e. Statistical Unit, Market Value, Rule, National Note, Taxation/Duty rates, that are directly inserted or amended through the Commodity Code screen. After planning the extent of the update, an appropriate  'Action'  is selected by using the space bar to cycle through the available options. Note: 'Planning' is stressed, because of the potential difficulty in reversing an ill- considered and incorrect update. Taxation Rules for Special Circumstances Taxation   is   normally   calculated   by   the   System   referencing   the   Taxation   Rule   linked   to   the appropriate Taxation column in the Tariff. These Rules and links are set up in  MODCHQCF and use functions like DoTax( ) and RelTax( ) to perform 'standard' calculations. For more detail see  ‘Taxation Rules’  and  ‘Using Rules’ . In  certain  circumstances,  either  for  specific  Commodities  or  a  number  of  other  reasons,  you  may require taxation to be calculated by another method, such as using the number of pieces or the net mass as the TaxBase, or you may want to apply a special relief to imports from a specified country. You  can  implement  these  exceptions  to  'standard'  taxation  by  several  methods  by  writing  your Taxation Rule in  MODCHQCF, linked to the taxation column, using more complex statements, i.e. "If ...Then ... Else ... Endif",  "and", "not", etc. Special Taxation Rules in  MODCHQ  can  be  used  to  calculate  tax  according  to  specific  national requirements. This can be done by inserting these Rules, in the Tariff at Commodity Code level, by linking  them  to  CPC,  through  the  CPC   'Additional  Code',  in  an  Agreement  code,  or  by  linking them to a Country or to a Preference Code. The ‘Market Value’ screen can also accept a Rule. Writing Special Taxation Rules Special Taxation Rules are written in module  MODCHQ. See the section on   "Using  Rules"  and Section 10 of this Reference Document. Tax Rules in Commodity Code Rules  may  be  written  to  cover  special  taxation  situations  where  a  National  policy  is  to  vary  tax calculation   within   a   specific   tariff   classification,   or   within   limited   ranges   of   classifications.   For example – if the taxation rule linked to the relevant taxation column normally calculates tax at an ad valorem  rate,  specific  Commodities  may  be  taxed  at  a  fixed  rate,  (e.g.  currency  per  unit  weight), with the ‘normal’ method of calculation replaced for that specific Commodity. Note:   The   extent   of   use   depends   on   the   taxation   policies   of   the   country implementing ASYCUDA++. In designing the taxation rules, careful consideration  needs  to  be  given  to  the  efficiency  and  maintenance  that  the different  approaches  give.  If  the  taxation  for  the  majority  of  Commodities  is based   on   a   value   tax   base,   it   is   simpler   to   have   the   taxation   column   rule calculate  on  a  percentage  rate  and  then  negate  this  calculation  by  attaching specific tax rules to each Commodity Code.