Taxe : Différence entre versions

Code

Désignation

Commentaire

CUD

Customs duty

Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory (CCC).

ENV

Environmental tax

Tax assessed for funding or assuring environmental protection or clean-up.

FRE

Free

No tax levied.

GST

Goods and services tax

Tax levied on the final consumption of goods and services throughout the production and distribution chain.

IMP

Import tax

Tax assessed on imports.

SUR

Surtax

A tax or duty applied on and in addition to existing duties and taxes.

TAC

Alcohol mark tax

A tax levied based on the type of alcohol being obtained.

VAT

Value added tax

A tax on domestic or imported goods applied to the value added at each stage in the production/distribution cycle.

Code

Désignation

Commentaire

A

Mixed tax rate

Code specifying that the rate is based on mixed tax.

AA

Lower rate

Tax rate is lower than standard rate.

AB

Exempt for resale

A tax category code indicating the item is tax exempt when the item is bought for future resale.

AC

Value Added Tax (VAT) not now due for payment

A code to indicate that the Value Added Tax (VAT) amount which is due on the current invoice is to be paid on receipt of a separate VAT payment request.

AD

Value Added Tax (VAT) due from a previous invoice

A code to indicate that the Value Added Tax (VAT) amount of a previous invoice is to be paid.

B

Transferred (VAT)

VAT not to be paid to the issuer of the invoice but directly to relevant tax authority.

C

Duty paid by supplier

Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid.

E

Exempt from tax

Code specifying that taxes are not applicable.

G

Free export item, tax not charged

Code specifying that the item is free export and taxes are not charged.

H

Higher rate

Code specifying a higher rate of duty or tax or fee.

O

Services outside scope of tax

Code specifying that taxes are not applicable to the services.

S

Standard rate

Code specifying the standard rate.

Z

Zero rated goods

Code specifying that the goods are at a zero rate.