cac:TaxCategory

Element information

Content

• Sequence [1..1]
  1. cbc:ID [0..1]    Identifies the tax category.
  2. cbc:Name [0..1]    The name of the tax category.
  3. cbc:Percent [0..1]    The tax rate for the category, expressed as a percentage.
  4. cbc:BaseUnitMeasure [0..1]    Where a tax is applied at a certain rate per unit, the measure of units on which the tax calculation is based.
  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..1]    The reason for tax being exempted.
  8. cbc:TierRange [0..1]    Where a tax is tiered, the range of tiers applied in the calculation of the tax subtotal for the tax category.
  9. cbc:TierRatePercent [0..1]    Where a tax is tiered, the rate of tax applied to the range of tiers in the calculation of the tax subtotal for the tax category.
  10. cac:TaxScheme [1..1]    An association to Tax Scheme.

Attributes

None

Used in

• Type cac:TaxSubtotalType (Element cac:TaxSubtotal)
• Type cac:AllowanceChargeType (Elements cac:AllowanceCharge, cac:FreightAllowanceCharge)

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>