TBG1 Supply Chain
This specification provides the definition of the Tax control message (TAXCON) to be used in Electronic Data Interchange (EDI) between trading partners involved in administration, commerce and transport.
1.1 Functional definition
A Tax control message is used to enable the transmission of summary and control data for tax purposes. It is used to summarise and control the taxes (e.g. VAT) or duty which applies to a batch or batches of related messages.
1.2 Field of application
The Tax control message may be used for both national and international applications. It is based on universal practice related to administration, commerce and transport, and is not dependent on the type of business or industry.
The message meets control needs imposed by administrations and can be used by individual users for their own control purposes.
The summary and control information is sent by the sender of tax related messages so the recipient may:
a) verify the integrity of the transmission, i.e. of the tax related messages sent.
b) maintain an archive of summary and control data of the tax related messages for audit purposes.
See UNTDID, Part 4, Chapter 2.3 UN/ECE UNSM - General Introduction, Section 1.
3. TERMS AND DEFINITIONS
3.1 Standard terms and definitions
See UNTDID, Part 4, Chapter 2.3 UN/ECE UNSM - General Introduction, Section 2.
4. MESSAGE DEFINITION
4.1 Data segment clarification
This section should be read in conjunction with the segment table which indicates mandatory, conditional and repeating requirements.