TAXATION MANAGEMENT USING ASYCUDA++
Ó UNCTAD - SITE (V1.15)
A.10
Creating Taxation Columns
· Column Label - is the column title. It contains the name of a tax. Insert column labels in the
order in which they are to appear in the tariff on-screen display.
The maximum number of columns is 99. Columns 1 to 15 are set up in
MODCHQCF and additional columns are created in MODCHQ. See Section 10
of this Reference Document for more details on creating additional columns.
· Priority - assigns a priority to the tax, according to the sequence in which the taxes within the
columns are calculated. In setting priorities, values between 01 and 99 are acceptable.
Certain taxes include other taxes in their Tax Base. An example is VAT (Value
Added Tax), which would include the Customs Duty in the VAT tax calculation.
ASYCUDA ++ must calculate the Customs Duty first, so 'Customs Duty' is given
a higher priority than VAT.
Taxation Rates
Taxation column boxes contain the rates of taxes applying to a Commodity Code. Rates are in a
numeric format (e.g. 10), or as a General Note such as "VAT" or "EX", instead of a numeric tax
rate. The use of codes to represent commonly used tax rates is explained below in "Common
Rates of Tax".
Tax rates are placed directly into the taxation columns through MODCHQ.
How the System Accesses Taxation Rates
Using Rules to modify or update existing taxation calculations means that ASYCUDA needs to
know the original amount or rate that was calculated. Rates can be 'looked up' by a Rules Function
such as Rate(Commodity Code).
When rates are looked up by the Function Rate(Commodity Code) or similar, the System uses the
rate that is in the column to which the rate is attached, i.e. rate 01, 02, 03, 04 etc. Rates are aligned
to the column order, or place in the National Tariff List. For 'recognising' rates, the column
description or headings is of no relevance.
Important: To avoid damaging an existing tariff structure, any
additional taxes must be added at the bottom of the list, after existing
taxes. Extra care must be taken when deleting columns.