VAT Report country Balance balance II. Operations carried out CD_SALES 0 a) Taxable Turnover CD_TAXABLE balance aggregation CD_GOODS_BASE.balance + CD_SERVICES_BASE.balance + CD_GOODS_SELF_BASE.balance + CD_SERVICES_SELF_BASE.balance + CD_PM.balance + CD_EXPORT.balance + CD_EXEMPT.balance + CD_NON_IMPOSABLE.balance 1. Goods delivery CD_GOODS_BASE balance tax_tags CD_1a 2. Services CD_SERVICES_BASE balance tax_tags CD_2a 3. Goods self-delivery CD_GOODS_SELF_BASE balance tax_tags CD_3a 4. Services self-delivery CD_SERVICES_SELF_BASE balance tax_tags CD_4a 5. Public Markets with external financing CD_PM balance tax_tags CD_5a 6. Export CD_EXPORT balance tax_tags CD_6a 7. Exempted operations CD_EXEMPT balance tax_tags CD_7a 8. Non imposable operations CD_NON_IMPOSABLE balance tax_tags CD_8a b) Tax collected CD_TAX balance aggregation CD_GOODS_TAX.balance + CD_SERVICES_TAX.balance + CD_GOODS_SELF_TAX.balance + CD_SERVICES_SELF_TAX.balance + CD_PM_TAX.balance 1. Goods delivery CD_GOODS_TAX balance tax_tags CD_1b 2. Services CD_SERVICES_TAX balance tax_tags CD_2b 3. Goods self-delivery CD_GOODS_SELF_TAX balance tax_tags CD_3b 4. Services self-delivery CD_SERVICES_SELF_TAX balance tax_tags CD_4b 5. Public Markets with external financing CD_PM_TAX balance tax_tags CD_5b III. Services received from providers not established in DRC CD_IMP_SERVICE 0 c) Invoice amounts CD_IMP_SERVICE_BASE balance tax_tags CD_10c d) Tax collected CD_IMP_SERVICE_TAX balance tax_tags CD_10d IV. Deductible tax on CD_DEDUCTIBLE 0 11. Assets CD_ASSETS balance aggregation CD_IMPORTATIONS_ASSETS.balance + CD_LOCAL_ASSETS.balance e) Importations CD_IMPORTATIONS_ASSETS balance tax_tags CD_11e f) local CD_LOCAL_ASSETS balance tax_tags CD_11f 12. Goods CD_GOODS balance aggregation CD_IMPORTATIONS_GOODS.balance + CD_LOCAL_GOODS.balance e) Importations CD_IMPORTATIONS_GOODS balance tax_tags CD_12e f) local CD_LOCAL_GOODS balance tax_tags CD_12f 13. Raw materials CD_RAW balance aggregation CD_IMPORTATIONS_RAW.balance + CD_LOCAL_RAW.balance e) Importations CD_IMPORTATIONS_RAW balance tax_tags CD_13e f) local CD_LOCAL_RAW balance tax_tags CD_13f 14. Other goods and services CD_OTHER balance aggregation CD_IMPORTATIONS_OTHER.balance + CD_LOCAL_OTHER.balance e) Importations CD_IMPORTATIONS_OTHER balance tax_tags CD_14e f) local CD_LOCAL_OTHER balance tax_tags CD_14f 15. Total deductible VAT CD_TOTAL_DEDUCTIBLE balance aggregation CD_ASSETS.balance + CD_GOODS.balance + CD_RAW.balance + CD_OTHER.balance 16. Report of last month's credit CD_REPORT_CREDIT balance aggregation CD_REPORT_CREDIT._applied_carryover_balance _applied_carryover_balance external most_recent previous_tax_period 17. Deductible VAT amount CD_DEDUCTIBLE_AMOUNT balance aggregation CD_TOTAL_DEDUCTIBLE.balance + CD_REPORT_CREDIT.balance V. Regularisations CD_REGU 0 balance aggregation CD_REPAYMENTS.balance + CD_ADD_DEDUCTION.balance + CD_RECOVERY.balance 18. VAT Repayments CD_REPAYMENTS balance external sum editable 19. Additional Deductions CD_ADD_DEDUCTION balance external sum editable 20. VAT deducted at source by mining companies CD_MINING balance external sum editable 21. Recovery of deductible vat credit on externally financed public contracts CD_RECOVERY balance external sum editable VI. Tax calculation CD_TAX_CALC 0 22. Net VAT to pay (b9+d10+18+20-17-19-20-b5) CD_NET_TO_PAY balance aggregation if_above(CDF(0)) CD_TAX.balance + CD_IMP_SERVICE_TAX.balance + CD_REPAYMENTS.balance + CD_RECOVERY.balance - CD_DEDUCTIBLE_AMOUNT.balance - CD_ADD_DEDUCTION.balance - CD_MINING.balance - CD_PM_TAX.balance 23. VAT Credit (17+19+20+b5-b9-d10-18-20) CD_CREDIT balance aggregation if_above(CDF(0)) CD_DEDUCTIBLE_AMOUNT.balance + CD_ADD_DEDUCTION.balance + CD_MINING.balance + CD_PM_TAX.balance - CD_TAX.balance - CD_IMP_SERVICE_TAX.balance - CD_REPAYMENTS.balance - CD_RECOVERY.balance 24. Repayment of VAT credit asked CD_REPAYMENT_ASKED balance external sum editable 25. VAT Credit reportable (23 - 24) CD_CREDIT_REPORTABLE balance aggregation CD_CREDIT.balance - CD_REPAYMENT_ASKED.balance if_above(CDF(0)) _carryover_balance aggregation CD_CREDIT_REPORTABLE.balance CD_REPORT_CREDIT._applied_carryover_balance 26. VAT on Public Markets with external financing (b5) CD_CALCULATION_PM balance aggregation CD_PM_TAX.balance 27. VAT on behalf of third parties CD_THIRD_PARTY balance external sum editable 28. Amount to pay (22 + 26 + 27) CD_TO_PAY balance aggregation CD_NET_TO_PAY.balance + CD_CALCULATION_PM.balance + CD_THIRD_PARTY.balance