VAT Report country Base base Tax tax I. Value added tax 10 GA_VAT 0 1- Realized sales 20 GA_SALES 1. Non-imposable operations 30 GA_NON_IMPO base tax_tags GA_non_impo 2. Exports 40 GA_EXPORT base tax_tags GA_export 3. Taxable operations 50 GA_TAXABLE base aggregation GA_TAXABLE_18.base + GA_TAXABLE_10.base + GA_TAXABLE_5.base tax aggregation GA_TAXABLE_18.tax + GA_TAXABLE_10.tax + GA_TAXABLE_5.tax at 18% 60 GA_TAXABLE_18 base tax_tags GA_base_3_18 tax tax_tags GA_tax_3_18 at 10% 70 GA_TAXABLE_10 base tax_tags GA_base_3_10 tax tax_tags GA_tax_3_10 at 5% 80 GA_TAXABLE_5 base tax_tags GA_base_3_5 tax tax_tags GA_tax_3_5 5. Additional taxable operations 100 GA_ADDITIONAL_TAXABLE base aggregation GA_ADDITIONAL_TAXABLE_18.base + GA_ADDITIONAL_TAXABLE_10.base + GA_ADDITIONAL_TAXABLE_5.base tax aggregation GA_ADDITIONAL_TAXABLE_18.tax + GA_ADDITIONAL_TAXABLE_10.tax + GA_ADDITIONAL_TAXABLE_5.tax at 18% 110 GA_ADDITIONAL_TAXABLE_18 base aggregation GA_TAXABLE_STATE_18.base + GA_TAXABLE_OTHER_18.base tax aggregation GA_TAXABLE_STATE_18.tax + GA_TAXABLE_OTHER_18.tax at 10% 120 GA_ADDITIONAL_TAXABLE_10 base aggregation GA_TAXABLE_STATE_10.base + GA_TAXABLE_OTHER_10.base tax aggregation GA_TAXABLE_STATE_10.tax + GA_TAXABLE_OTHER_10.tax at 5% 130 GA_ADDITIONAL_TAXABLE_5 base aggregation GA_TAXABLE_STATE_5.base + GA_TAXABLE_OTHER_5.base tax aggregation GA_TAXABLE_STATE_5.tax + GA_TAXABLE_OTHER_5.tax 5a. Taxable operations with the State 140 GA_TAXABLE_STATE at 18% 150 GA_TAXABLE_STATE_18 base tax_tags GA_base_5a_18 tax tax_tags GA_tax_5a_18 at 10% 160 GA_TAXABLE_STATE_10 base tax_tags GA_base_5a_10 tax tax_tags GA_tax_5a_10 at 5% 170 GA_TAXABLE_STATE_5 base tax_tags GA_base_5a_5 tax tax_tags GA_tax_5a_5 5b. Other taxable operations 180 GA_TAXABLE_OTHER at 18% 190 GA_TAXABLE_OTHER_18 base tax_tags GA_base_5b_18 tax tax_tags GA_tax_5b_18 at 10% 200 GA_TAXABLE_OTHER_10 base tax_tags GA_base_5b_10 tax tax_tags GA_tax_5b_10 at 5% 210 GA_TAXABLE_OTHER_5 base tax_tags GA_base_5b_5 tax tax_tags GA_tax_5b_5 4. Total of operations (line 1+2+3+5) 90 GA_TOTAL base aggregation GA_NON_IMPO.base + GA_EXPORT.base + GA_TAXABLE.base + GA_ADDITIONAL_TAXABLE.base 6. Gross VAT (line 3+5) 220 GA_GROSS tax aggregation GA_TAXABLE.tax + GA_ADDITIONAL_TAXABLE.tax 2- Deductions 230 GA_DEDUCTION Deductions on goods and services 240 GA_DEDUCTION_GOODS_SERVICES 7a. on importation 250 GA_DEDU_GOODS_IMPORTATION at 18% 260 GA_DEDU_GOODS_IMPORTATION_18 tax tax_tags GA_7a_18 at 10% 270 GA_DEDU_GOODS_IMPORTATION_10 tax tax_tags GA_7a_10 at 5% 280 GA_DEDU_GOODS_IMPORTATION_5 tax tax_tags GA_7a_5 7b. on domestic markets 290 GA_DEDU_GOODS_DOMESTIC at 18% 300 GA_DEDU_GOODS_DOMESTIC_18 tax tax_tags GA_7b_18 at 10% 310 GA_DEDU_GOODS_DOMESTIC_10 tax tax_tags GA_7b_10 at 5% 320 GA_DEDU_GOODS_DOMESTIC_5 tax tax_tags GA_7b_5 7. Total (7a+7b) 330 GA_DEDU_GOODS_TOTAL tax aggregation GA_DEDU_GOODS_IMPORTATION_18.tax + GA_DEDU_GOODS_IMPORTATION_10.tax + GA_DEDU_GOODS_IMPORTATION_5.tax + GA_DEDU_GOODS_DOMESTIC_18.tax + GA_DEDU_GOODS_DOMESTIC_10.tax + GA_DEDU_GOODS_DOMESTIC_5.tax Deductions on assets 340 GA_DEDUCTION_ASSETS 8a. on importation 350 GA_DEDU_ASSETS_IMPORTATION at 18% 360 GA_DEDU_ASSETS_IMPORTATION_18 tax tax_tags GA_8a_18 at 10% 370 GA_DEDU_ASSETS_IMPORTATION_10 tax tax_tags GA_8a_10 at 5% 380 GA_DEDU_ASSETS_IMPORTATION_5 tax tax_tags GA_8a_5 8b. on domestic markets 390 GA_DEDU_ASSETS_DOMESTIC at 18% 400 GA_DEDU_ASSETS_DOMESTIC_18 tax tax_tags GA_8b_18 at 10% 410 GA_DEDU_ASSETS_DOMESTIC_10 tax tax_tags GA_8b_10 at 5% 420 GA_DEDU_ASSETS_DOMESTIC_5 tax tax_tags GA_8b_5 8. Total (8a+8b) 430 GA_DEDU_ASSETS_TOTAL tax aggregation GA_DEDU_ASSETS_IMPORTATION_18.tax + GA_DEDU_ASSETS_IMPORTATION_10.tax + GA_DEDU_ASSETS_IMPORTATION_5.tax + GA_DEDU_ASSETS_DOMESTIC_18.tax + GA_DEDU_ASSETS_DOMESTIC_10.tax + GA_DEDU_ASSETS_DOMESTIC_5.tax Regularisations 440 GA_REGULARISATION 9a. State withholding 450 GA_REGULARISATION_WITHHOLDING at 18% 460 GA_REGULARISATION_WITHHOLDING_18 tax tax_tags GA_8a_18 at 10% 470 GA_REGULARISATION_WITHHOLDING_10 tax tax_tags GA_8a_10 at 5% 480 GA_REGULARISATION_WITHHOLDING_5 tax tax_tags GA_8a_5 9b. VAT exemptions 490 GA_REGULARISATION_EXEMPTIONS at 18% 500 GA_REGULARISATION_EXEMPTIONS_18 tax tax_tags GA_8b_18 at 10% 510 GA_REGULARISATION_EXEMPTIONS_10 tax tax_tags GA_8b_10 at 5% 520 GA_REGULARISATION_EXEMPTIONS_5 tax tax_tags GA_8b_5 9c. Additional deduction 530 GA_REGULARISATION_ADDITIONAL_DEDU at 18% 540 GA_REGULARISATION_ADDITIONAL_DEDU_18 tax tax_tags GA_8a_18 at 10% 550 GA_REGULARISATION_ADDITIONAL_DEDU_10 tax tax_tags GA_8a_10 at 5% 560 GA_REGULARISATION_ADDITIONAL_DEDU_5 tax tax_tags GA_8a_5 9. Total (9a+9b+9c) 570 GA_REGULARISATION_TOTAL tax aggregation GA_REGULARISATION_WITHHOLDING_18.tax + GA_REGULARISATION_WITHHOLDING_10.tax + GA_REGULARISATION_WITHHOLDING_5.tax + GA_REGULARISATION_EXEMPTIONS_18.tax + GA_REGULARISATION_EXEMPTIONS_10.tax + GA_REGULARISATION_EXEMPTIONS_5.tax + GA_REGULARISATION_ADDITIONAL_DEDU_18.tax + GA_REGULARISATION_ADDITIONAL_DEDU_10.tax + GA_REGULARISATION_ADDITIONAL_DEDU_5.tax 10a. refund requested the previous month 580 GA_REFUND_REQUESTED tax tax_tags GA_10a 10b. repayment to be made 590 GA_REPAYMENTS tax tax_tags GA_10b 10. Total (10a+10b) 600 GA_TOTAL_PAYMENTS tax aggregation GA_REFUND_REQUESTED.tax + GA_REPAYMENTS.tax 11. Credit carried over from previous month 610 GA_REPORT_CREDIT tax aggregation GA_REPORT_CREDIT._applied_carryover_tax _applied_carryover_tax external most_recent previous_tax_period 12. Total (7+8+9-10+11) 620 GA_DEDU_TOTAL tax aggregation GA_DEDU_GOODS_TOTAL.tax + GA_DEDU_ASSETS_TOTAL.tax + GA_REGULARISATION_TOTAL.tax - GA_TOTAL_PAYMENTS.tax + GA_REPORT_CREDIT.tax 3- Settlement of VAT payable 630 GA_SETTLEMENT 13. Gross VAT 640 GA_GROSS_PAYABLE at 18% 650 GA_GROSS_18 tax aggregation GA_TAXABLE_18.tax + GA_ADDITIONAL_TAXABLE_18.tax at 10% 660 GA_GROSS_10 tax aggregation GA_TAXABLE_10.tax + GA_ADDITIONAL_TAXABLE_10.tax at 5% 670 GA_GROSS_5 tax aggregation GA_TAXABLE_5.tax + GA_ADDITIONAL_TAXABLE_5.tax 14. Total gross VAT 680 GA_TOTAL_GROSS tax aggregation GA_GROSS_18.tax + GA_GROSS_10.tax + GA_GROSS_5.tax 15. Deductible VAT 690 GA_DEDUCTIBLE tax aggregation GA_DEDU_TOTAL.tax 16. Net VAT to pay (14-15) 700 GA_NET_TO_PAY tax aggregation GA_TOTAL_GROSS.tax - GA_DEDUCTIBLE.tax if_above(XAF(0)) 17. Credit to report (15-14) 710 GA_CREDIT_TO_REPORT tax aggregation GA_DEDUCTIBLE.tax - GA_TOTAL_GROSS.tax if_above(XAF(0)) _carryover_tax aggregation GA_CREDIT_TO_REPORT.tax GA_REPORT_CREDIT._applied_carryover_tax II. Special solidarity contribution 720 GA_CSS 0 1. Taxable operations 730 GA_CSS_TAXABLE base tax_tags GA_css 2. Taxable operations with state 740 GA_CSS_TAXABLE_STATE base tax_tags GA_css_state 3. Other taxable operations 750 GA_CSS_TAXABLE_OTHER base tax_tags GA_css_other 4. Taxable base 760 GA_CSS_TAXABLE_BASE base aggregation GA_CSS_TAXABLE.base + GA_CSS_TAXABLE_STATE.base + GA_CSS_TAXABLE_OTHER.base 5. Rate: 1% 770 GA_CSS_RATE 6. Amount due 780 GA_CSS_DUE tax tax_tags GA_css_tax