TAXATION MANAGEMENT USING ASYCUDA++
Ó UNCTAD - SITE (V1.15)
A.16
Example 2:
Rule Global ;
If TypProc < 7 then
Action Is DoTax("CST","1",InvNcy,0.5,InvNcy * 0.5/100);
Endif ;
This is an example of a similar fee, but instead of a fixed amount it is based on the value of the
goods. The Rule is to collect a general tax on all declarations processed, and is set at a rate of
0.5% of the invoice amount of the declared goods.
Explanation:
Line 1 starts with the Keyword 'Rule' and the name of the Rule : "GLOBAL"
Line 2 sets the scope of the tax. It is a Customs Stamp Tax that applies to all declarations with a
Type of Declaration less than 7.
Line 3 specifies the action to be carried out in the processing. It uses the Rules Function DoTax()
Action Is DoTax( "CST", "1" ,InvNcy, 0.5, InvNcy * 0.5/100
The function DoTax("TaxCod", "MP", TaxBase, Rate, Amount) carries out the following action
It recognises "CST" - "TaxCod" (Tax Code) - as Customs Stamp Tax.
It recognises from "1" - the Method of Payment (MP) - that the tax is to be paid, rather than "0",
which means that it is not payable.
InvNcy is a variable that represents the TaxBase calculated (by a Valuation Rule) from declaration
data.
0.5 is the Rate of tax and is input directly into the Rule.
InvNcy *0.5/100 is the calculated Amount of tax, using the TaxBase and the Rate of tax.
See the section Control Structure in Rules for a further explanation of the Rules
language.
In the above examples, for both Rules "Computer Fee" and "GLOBAL", a low Priority is set. By
giving these Rules the priority number "90" it means that most other tax calculations are carried out
before these two General Application Rules are processed.
Customs Headquarters
Customs Headquarters Module MODCHQ is used to enter tax rates into the taxation structure at
Commodity Code level and for updating rates. It is also used to define the rules for specific taxation
cases and to define General Notes representing rates of tax.
General Notes
General Notes or 'Common Rates of Tax' are used to create a code that is inserted into the
Taxation column box, in place of a numeric value. It is used when a certain common rate of tax
applies to a wide range of commodities, and this common rate may be periodically changed.