TAXATION MANAGEMENT USING ASYCUDA++
Ó UNCTAD - SITE (V1.15)
A.8
The function DoTax("TaxCod", "MP", TaxBase, Rate, Amount) carries out the following action
· Recognises "ICD" - "TaxCod" (Tax Code) - as Import Customs Duty
· Recognises from "1" - "MP" (Method of Payment) that the tax is to be paid rather than "0",
which means not payable.
StatVal (Statistical Value) is a variable that represents the TaxBase calculated (by a Valuation
Rule) from declaration data.
Rate(ComCod) is the Rate of tax and is taken up from the Commodity Code column.
StatVal * Rate(ComCod)/100) is the calculated Amount of tax, using the TaxBase and the Rate of
tax
Example 3. Relief of the normal (full) Customs Duties:
Rule "EEC";
If PreferCod = "EEC" Then
Num01 IS Rate( ComCod );
Num02 IS ( StatVal * Num01 / 100 );
If Num01 > 0 Then
Action IS RelTax( "ICD" , "EEC" , StatVal , Num01 , Num02 );
Endif;
If Num01 = 0 Then
Action IS RelTax( "ICD" , "EEC" , StatVal , 0 , 0 );
Endif;
Endif;
Explanation:
This Rule applies if PreferCod (Item Preference Code) - taken from the declaration data - is "EEC".
The numeric values of the tax rate (taken from the Commodity Code column) and the tax
calculation (tax base multiplied by rate) have been given to the working variables called Num01 and
Num02. This is to make the 'action' line easier to read.
The function in this case is RelTax( ).
RelTax ("TaxCod", "Relcode", TaxBase, Rate, Amount) carries out the following action
"TaxCod" is "ICD" - Import Customs Duty
"RelCode" is for statistical purposes and allocates the amount of tax 'lost' by the relief to Relief
Code "EEC".
Num01 - Rate(ComCod) is the Rate of tax and is taken from Commodity Code column "EEC".
Num02 - Statval * Rate(ComCod)/100) is the calculated Amount of tax, using the TaxBase and
the Rate of tax applying for "EEC".
(The second 'action' statement - "If Num01 = 0" is to allow for rates of duty of "0").
The Num0* variables do not initialise automatically. They must be assigned to
the rule if that is what you want. If you need to carry a variable from rule to rule
you can use this feature as a sort of accumulator.