TAXATION MANAGEMENT USING ASYCUDA++
Ó UNCTAD - SITE (V1.15)
A.5
Taxation Management
ASYCUDA ++ Taxation Controls
Taxation calculations are performed through a very flexible and powerful facility that allows the use
of most of the declaration fields and control table data elements. Taxation is set up using
MODCHQCF and MODCHQ.
ASYCUDA++ can apply all known methods and combinations of tax calculation. Taxation rates are
integrated with the automated Customs tariff. Queries at Commodity Code level give a quick and
simple visual display, showing the tax columns and tax rates used in calculations.
The ability to define a priority order for taxes sets the sequence for application, allowing for
situations where one tax is included in the basis for calculations of another tax.
The general principles in building the taxation system are as follows
Figure A.1: Building the Taxation structure
Install Customs Tariff - all Commodity Codes
Build Taxation Structure - (Tax columns for Commodity Codes)
General Application Rules for taxes, charges independent of Commodity or Procedure Codes
Establish the values of variables for tax bases - Valuation Note Rules
Write Tariff Rules to calculate normal tax for each taxation column
Exceptions:
Taxation applied across the Customs Tariff
Taxation for specific
Commodity Codes
Taxation for specific
Procedure Codes
Write
Special
Taxation
Rules
Taxation for specific
Preferences
Taxation for specific
Countries
Special calculations of
Market Values
Taxation for specific
Agreements