Element Name |
Label in English |
Business Explanation |
FIMX_S_VAT |
VAT Determination |
Section |
SUMMARY |
Amounts from Paid Transactions |
Subsection |
TOTAL_AMT_16_--25_VAT |
Total Amount for Transactions Paid with 16% VAT |
Total Amount for Transactions paid with 16% VAT (Input) +
Total Amounts for Import Transactions with 16% VAT (Input) +
Total Amounts for Transactions Paid with 16% VAT (Output) |
TOTAL_AMT_IMP_16_--25_VAT |
Total Amount for Import Transactions with 16% VAT |
Total Amounts for Import Transactions with 16% VAT |
TOTAL_AMT_0_--25_VAT |
Total Amount for Transactions Paid with 0% VAT |
Total Amounts for Transactions Paid with 0% VAT |
TOTAL_AMT_VAT_EXEMPT |
Total Transactions Paid with VAT Exempt |
Amount of Exempted (Non-Taxed) Transactions |
DETAILS_ACT_16 |
Details of Total Amount for Transaction paid with 16% VAT |
Subsection |
INTERESTS_PAID_16_--25_IP_VAT |
Interests Paid with 16% VAT |
Total amount of tax box 1 |
ROYALTIES_16_--25_IP_VAT |
Royalties Paid among Related Parts with 16% VAT |
Total amount of tax box 2 |
OTHER_TRANSACTIONS_16_--25_IP_VAT |
Other Transactions Paid with 16% VAT |
Total amount of tax box 3 |
TOTAL_16_--25_INPUT_VAT |
Total Amount for Transactions paid with 16% VAT |
Sum of tax boxes 1, 2, 3 |
DETAILS_IMP_TAX_16 |
Details of Total Amounts for Transactions Paid for Assets Import and Services with 16% VAT |
Subsection |
INTANGIBLE_ASST_IMPORT_16_--25_IP |
Intangible Assets Import with 16% VAT |
Total amount of tax box 4 |
TEMPORAL_IMPORTS_16_--25_IP_VAT |
Temporary Import of Assets with 16% VAT |
Total amount of tax box 5 |
SERVICES_IMPORT_16_--25_IP_VAT |
Services Import with 16% VAT |
Total amount of tax box 6 |
OTHER_IMPORT_TRANASCT_16_--25_IP |
Other Import Transactions with 16% VAT |
Total amount of tax box 7 |
TOTAL_16_--25_IMPPORT_IP_VAT |
Total Amounts for Import Transactions with 16% VAT |
Sum of tax boxes 4, 5, 6, 7 |
DET_TAX_AGGR_CRED |
Tax on Creditable VAT |
Subsection |
TOTAL_16_--25_VAT |
Total VAT for Amounts of Transactions Paid with 16% VAT |
Total Amount for Transactions paid with 16% VAT (Input) |
TOTAL_IMP_TRANSACT_16_--25_VAT |
Total VAT for Import-Related-Transactions with 16% VAT |
Total Amounts for Import Transactions with 16% VAT (Input) |
TOTAL_16_--25_VAT_TRANSFERRED |
Total VAT Transferred to Taxpayer (Effectively Paid) |
Total VAT for Amounts of Transactions Paid with 16% VAT(Input) +
Total VAT for Import-Related-Transactions with 16% VAT (Input) |
VAT_TRANSF_PUR_FOR_TAXED_TRANS |
VAT Transferred for Purchases Related to Taxed Transactions |
Total amount of tax box 8 |
VAT_IMP_PUR_TAXED_TRANS |
Paid VAT for Imports of Purchases Related to Taxed Transactions |
Total amount of tax box 9 |
VAT_TRANSF_INVESTMNT_FOR_TAXED |
Transferred VAT due to Acquisition of Investments Related to Taxed Transactions |
Total amount of tax box 10 |
VAT_IMP_INVESTMT_FOR_TAXED |
Paid VAT for Import of Investments Related to Taxed Transactions |
Total amount of tax box 11 |
TOTAL_VAT_ALL_TRANS_TAXED |
Total VAT Related to Taxed Transactions |
Sum of tax boxes 8, 9, 10, 11 |
VAT_TRANSF_PUR_NONTAXED_TRANS |
Transferred or Paid VAT for Acquisition of Assets from Investments Related to Non-Taxed Transactions |
Total amount of tax box 12 |
VAT_IMP_PUR_NONTAXED_TRANS |
Transferred or Paid VAT for Import of Investments Related to Non-Taxed Transactions |
Total amount of tax box 13 |
VAT_FOR_TAXED_NONTAXED_TRANS |
VAT of Non-Taxed Assets that are Related to Taxed Transactions |
Total amount of tax box 14 |
PROPORTN_FOR_ARTICLE_5_OF_LIVA |
Proportion Used According to Article 5 of the VAT Law (LIVA) |
(Total VAT for Amounts of Transactions Paid with 16% VAT (Input) + Total Amounts for Transactions Paid with 0% VAT (Output)) /
(Total VAT for Amounts of Transactions Paid with 16% VAT (Input) + Total Amounts for Transactions Paid with 0% VAT (Output) + Amount of Exempted (Non-Taxed) Transactions)If result is 1, report will show as 0. Otherwise, will report the calculated factor |
PROPORTN_FOR_ARTICL_5B_OF_LIVA |
Proportion Used According to Article 5B of the VAT Law (LIVA) |
User input in report's selection screen |
VAT_CRED_FOR_TAXED_NONTAXED_TR |
Creditable VAT Used for Taxed and Non-Taxed Transactions |
User input in report's selection screen |
VAT_CREDITABLE |
Creditable VAT |
If total amount of tax box 16 is not 0,
then result = (Tax Box 16 * Total VAT Related to Taxed Transactions)Otherwise, if total amount of tax box is 0, but Proportion Used According to Article 5 of the VAT Law (LIVA) is not 0,
then result = (Total VAT Related to Taxed Transactions * Proportion Used According to Article 5 of the VAT Law (LIVA)) |
REVALUATED_VAT_AMT |
Creditable Amount Updated to Increase Derived Adjustment |
User input in report's selection screen |
TOTAL_CREDTABLE_DEDUCTABL_VAT |
Total Creditable VAT of the Period |
Total Creditable VAT of the Period |
DET_TAX_AGGR_VALUE |
VAT Determination |
Subsection |
TOTL_TAXED_WITH_16_--25_OUTPUT_VAT |
Total Amount for Transactions with 16% VAT |
Total Amounts for Transactions Paid with 16% VAT (Output) |
TOTL_EXP_TAXED_0_--25_OUTPUT_VAT |
Total Amount for Export Transactions with 0% Output VAT |
Total Amounts for Transactions Paid with 0% VAT (Output) |
TOTL_TAXED_WITH_0_--25_OUTPUT_VAT |
Total Amount for Other Transactions with 0% Output VAT |
Total Amounts for Transactions Paid with 0% VAT (Output) |
TOTL_ALL_TRANS_TAXED |
Total Summation of Taxed Transactions |
Total Amounts for Transactions Paid with 16% VAT (Output) +
Total Amounts for Transactions Paid with 0% VAT (Output) |
TOTL_TRANS_VAT_EXEMPT |
Amount of Exempted (Non-Taxed) Transactions |
Sum of tax boxes 12, 13, 14 |
TOTL_OUTPUT_VAT_TAX |
Total Caused Tax |
Total Amounts for Transactions Paid with 16% VAT (Output) * 16% |
QUANT_REVALUATED_RETRN_TO_COMP |
Amount Updated to Reintegrate Derived Adjustment |
User input in report's selection screen |
TOTAL_CREDITABLE_DEDUCTABL_VAT |
Total of Creditable VAT |
Sum of tax boxes 17 and 18 |
OTHR_AMT_PAYABLE_OF_COMP |
Other Amounts in charge of Taxpayer |
User input in report's selection screen |
OTHR_AMT_RECEVBLE_OF_COMP |
Other Amounts in favor of Taxpayer |
User input in report's selection screen |
TOTAL_VAT_PAYBLE_AMT |
Payable Amount |
If Total Amounts for Transactions Paid with 16% VAT (Output) 16% > Total Creditable VAT of the Period,
then result = (Total Amounts for Transactions Paid with 16% VAT (Output) - Total Creditable VAT of the Period) |
TOTAL_VAT_RETURN_AMT |
Credit Balance |
Total Creditable VAT of the Period - Other Amounts in charge of Taxpayer + Other Amounts in favor of Taxpayer |
IMMEDIATE_VAT_RETURN_OBTAINED |
Obtained Immediate VAT Return |
Total amount of tax box 24 |
TOTL_VAT_RETURN_AMT_OF_PERIOD |
Credit Balance of the Period |
Credit Balance + Total amount of tax 20 |
PREV_PERIOD_TAX_RECEIVABLE |
Return of Credit Balance from Previous Periods (Without Exceeding Amount in Charge) |
User input in report's selection screen |
DIFF_PAYABLE |
Payable Difference |
If Total Caused Tax > Credit Balance of the Period,
then result = (Credit Balance of the Period - Total amount of tax box 21) |
IEPS_TAX_CR_DEDUC_OF_ALCOHOL |
Remaining IEPS Credit Balance of Alcohol Products Other than Beverages |
IEPS Credit Balance of Alcohol Products Other than Beverages |
PAYABLE_VAT |
Payable Tax |
If total of tax box 22 > Payable Difference,
then result = 0.Otherwise, result = Payable Difference - Total amount of tax box 22 |
REMAIN_OF_IEPS_TAX_CR_DEDUCT |
IEPS Credit Balance of Alcohol Products Other than Beverages |
If total amount of tax box 22 > Payable Difference,
then result = (total amount of tax box 22 - Payable Difference)If result < 0, result will be reported as 0 |
DETAILS_ACT_VALUE_16 |
Details of Total Amount for Transaction paid with 16% VAT |
Subsection |
INTRST_PAID_16_--25_OUTPUT_VAT |
Interests Paid with 16% VAT |
Total amount of Tax Box 28 |
ROYALTIES_16_--25_OUTPUT_VAT |
Royalties Paid among Related Parts with 16% VAT |
Total amount of Tax Box 29 |
OTHER_TRANS_16_--25_OUTPUT_VAT |
Other Transactions Paid with 16% VAT |
Total amount of tax box 30 |
TOTAL_16_--25_OUTPUT_VAT |
Total Amounts for Transactions Paid with 16% VAT |
Sum of tax boxes 28, 29, 30 |
DETAILS_ACT_VALUE_16 |
Details of Total Amount for Transactions Paid with 0% VAT |
Subsection |
AGR_FORSTRY_LIVSTCK_0_--25_OUTPUT |
Agricultural, Livestock, Forestry, and Fishing Activities Taxed with 0% VAT |
Absolute total amount of tax box 31 |
OTHER_TRANS_0_--25_OUTPUT_VAT |
Other Transactions Paid with 0% VAT |
Absolute total amount of tax box 32 |
TOTAL_0_--25_OUTPUT_VAT |
Total Amounts for Transactions Paid with 0% VAT |
Sum of tax boxes 31 and 32 |
