Sections C and D country Amounts base VAT Charged tax Section C - Sales (Goods and Services) 0 1. Zero Rated Sales Local UG_TAX_C1 base tax_tags C1_base 2. Zero Rated Sales Export UG_TAX_C2 base tax_tags C2_base 3. Exempt Local Sales UG_TAX_C3 base tax_tags C3_base 4. Standard Rated Sales Charged UG_TAX_C4 base tax_tags C4_base tax tax_tags C4_tax 5. Standard Rated Sales Deemed UG_TAX_C5 base tax_tags C5_base tax tax_tags C5_tax 6. Capital goods sold (Business Assets) Charged UG_TAX_C6 base tax_tags C6_base tax tax_tags C6_tax 7. Capital goods sold (Business Assets) Deemed UG_TAX_C7 base tax_tags C7_base tax tax_tags C7_tax 8. Total Output tax UG_TAX_C8 tax aggregation UG_TAX_C4.tax + UG_TAX_C6.tax 9. Adjustments to Output tax i. Imported Services UG_TAX_C9_i base tax_tags C9_i_base tax tax_tags C9_i_tax ii. VAT deferred at Importation UG_TAX_C9_ii base tax_tags C9_ii_base tax tax_tags C9_ii_tax iii. Tax Charge due to bad debts recovered UG_TAX_C9_iii tax external most_recent editable;rounding=2 iv. Tax Charge due to change of Accounting method UG_TAX_C9_iv tax external most_recent editable;rounding=2 v. Tax Charge due to end of year apportionment of input tax UG_TAX_C9_v tax external most_recent editable;rounding=2 10. Total Tax Charged for the Period UG_TAX_C10 tax aggregation UG_TAX_C8.tax + UG_TAX_C9_i.tax + UG_TAX_C9_ii.tax + UG_TAX_C9_iii.tax + UG_TAX_C9_iv.tax + UG_TAX_C9_v.tax Section D - Purchases (Goods and Services) 0 11. Zero Rated Purchases Local UG_TAX_D11 base tax_tags D11_base 12. Zero Rated Purchases Export UG_TAX_D12 base tax_tags D12_base 13. Standard Rated Purchases Local VAT Incurred UG_TAX_D13 base tax_tags D13_base tax tax_tags D13_tax 14. Standard Rated Purchases Local VAT Deemed UG_TAX_D14 base tax_tags D14_base tax tax_tags D14_tax 15. Standard Rated Imports (Goods) VAT Incurred UG_TAX_D15 base tax_tags D15_base tax tax_tags D15_tax 16. Standard Rated Imports (Goods) VAT Deferred UG_TAX_D16 base tax_tags D16_base tax tax_tags D16_tax 17. Administrative Expenses VAT Incurred UG_TAX_D17 base tax_tags D17_base tax tax_tags D17_tax 18. Capital goods bought (Business Assets) VAT Incurred UG_TAX_D18 base tax_tags D18_base tax tax_tags D18_tax 19. Capital goods bought (Business Assets) VAT Deemed UG_TAX_D19 base tax_tags D19_base tax tax_tags D19_tax 20. Total Input tax UG_TAX_D20 tax aggregation UG_TAX_D13.tax + UG_TAX_D15.tax + UG_TAX_D17.tax + UG_TAX_D18.tax 21. Adjustment of input tax i. Imported Services UG_TAX_D21_i base tax_tags D21_i_base tax tax_tags D21_i_tax ii. Deferred VAT discharged (permitted by Commissioner General) UG_TAX_D21_ii base external most_recent editable;rounding=2 tax aggregation UG_TAX_D21_ii.base * 0.18 iii. Tax Claim due to bad debts written off UG_TAX_D21_iii tax external most_recent editable;rounding=2 iv. Tax Credit due to change of Accounting method UG_TAX_D21_iv tax external most_recent editable;rounding=2 22. Total Input Tax for the Period UG_TAX_D22 tax aggregation UG_TAX_D20.tax + UG_TAX_D21_i.tax - UG_TAX_D21_ii.tax + UG_TAX_D21_iii.tax + UG_TAX_D21_iv.tax Section F country Input tax disallowed disallowed Input tax credit Allowed allowed Section F - Calculation Input tax Credit Allowed 0 Use Standard Alternative Method of Apportionment (Default is Normal method)? UG_TAX_FM allowed external most_recent editable boolean 29. Input tax directly attributable to Taxable Sales UG_TAX_F29 allowed external most_recent editable;rounding=2 30. Input tax directly attributable to Exempt Sales (Disallowed) and non-creditable input tax UG_TAX_F30 disallowed external most_recent editable;rounding=2 31.Input tax apportioned to Taxable Sales using selected formula UG_TAX_F31 allowed aggregation (1 - UG_TAX_FM.allowed) * UG_TAX_F31.hidden_computation_of_F31_using_normal_formula + UG_TAX_FM.allowed * UG_TAX_F31.hidden_computation_of_F31_using_sam_formula hidden_computation_of_F31_using_normal_formula aggregation UG_TAX_F31.normal_formula_part1 * UG_TAX_F31.normal_formula_part2 / UG_TAX_F31.normal_formula_part3 ignore_zero_division normal_formula_part1 aggregation UG_TAX_D20.tax - UG_TAX_F30.disallowed cross_report normal_formula_part2 aggregation UG_TAX_C1.base + UG_TAX_C2.base + UG_TAX_C4.base + UG_TAX_C5.base + UG_TAX_C6.base + UG_TAX_C7.base cross_report normal_formula_part3 aggregation UG_TAX_C1.base + UG_TAX_C2.base + UG_TAX_C3.base + UG_TAX_C4.base + UG_TAX_C5.base + UG_TAX_C6.base + UG_TAX_C7.base cross_report hidden_computation_of_F31_using_sam_formula aggregation UG_TAX_F31.sam_formula_part1 * UG_TAX_F31.sam_formula_part2 / UG_TAX_F31.sam_formula_part3 ignore_zero_division sam_formula_part1 aggregation UG_TAX_D20.tax - UG_TAX_F29.allowed - UG_TAX_F30.disallowed cross_report sam_formula_part2 aggregation UG_TAX_C1.base + UG_TAX_C2.base + UG_TAX_C4.base + UG_TAX_C5.base + UG_TAX_C6.base + UG_TAX_C7.base cross_report sam_formula_part3 aggregation UG_TAX_C1.base + UG_TAX_C2.base + UG_TAX_C3.base + UG_TAX_C4.base + UG_TAX_C5.base + UG_TAX_C6.base + UG_TAX_C7.base cross_report 32. Input tax credit for the period UG_TAX_F32 allowed aggregation UG_TAX_F29.allowed + UG_TAX_F31.allowed 33. Adjustments to Input tax credit UG_TAX_F33 a. Adjustments to Input tax credit UG_TAX_F33_a allowed external most_recent editable;rounding=2 Total Input tax credit Allowed for the period allowed aggregation UG_TAX_F32.allowed + UG_TAX_F33_a.allowed + UG_TAX_D21_i.tax + UG_TAX_D21_iii.tax + UG_TAX_D21_iv.tax cross_report Tax Report country