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