cac:TaxCategory

Element information

Content

• Sequence [1..1]
  1. cbc:ID [0..1]An identifier for this tax category.
  2. cbc:Name [0..1]The name of this tax category.
  3. cbc:Percent [0..1]The tax rate for this category, expressed as a percentage.
  4. cbc:BaseUnitMeasure [0..1]A Unit of Measures used as the basic for the tax calculation applied at a certain rate per unit.
  5. cbc:PerUnitAmount [0..1]Where a tax is applied at a certain rate per unit, the rate per unit applied.
  6. cbc:TaxExemptionReasonCode [0..1]The reason for tax being exempted, expressed as a code.
  7. cbc:TaxExemptionReason [0..*]The reason for tax being exempted, expressed as text.
  8. cbc:TierRange [0..1]Where a tax is tiered, the range of taxable amounts that determines the rate of tax applicable to this tax category.
  9. cbc:TierRatePercent [0..1]Where a tax is tiered, the tax rate that applies within the specified range of taxable amounts for this tax category.
  10. cac:TaxScheme [1..1]The taxation scheme within which this tax category is defined.

Attributes

None

Used in

• Type cac:AllowanceChargeType (Elements cac:AllowanceCharge, cac:ExtraAllowanceCharge, cac:FreightAllowanceCharge, cac:ServiceAllowanceCharge)
• Type cac:DutyType (Elements cac:CallDuty, cac:Duty, cac:TimeDuty)
• Type cac:TaxSubtotalType (Element cac:TaxSubtotal)
• Type cac:UtilityItemType (Element cac:UtilityItem)

Sample instance

<cac:TaxCategory>
   <cbc:ID>A</cbc:ID>
   <cac:TaxScheme>
      <cbc:ID>UK VAT</cbc:ID>
      <cbc:TaxTypeCode>VAT</cbc:TaxTypeCode>
   </cac:TaxScheme>
</cac:TaxCategory>