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Subject: RE: [tax] Re: [ubl] Comments from Tax XML on Invoice and Small Business Subset submission - Tax Category

I should add a note:
At the Pacific UBL meeting this past Monday, which Tim was not able to
attend, the consensus of the members is that there is no formal definition
in UBL for tax category.  Each person you ask who was around when the
standards were originally developed has different thoughts.

There was unanimous agreement that guidance from this group about how tax
category should be used, as well as a formal definition would be welcome.


-----Original Message-----
From: Andrew Webber [mailto:awebber@wwwebbers.com] 
Sent: Tuesday, August 30, 2005 8:08 PM
To: tax@lists.oasis-open.org
Subject: Re: [tax] Re: [ubl] Comments from Tax XML on Invoice and Small
Business Subset submission - Tax Category

I'm going to throw this out as a starting point, not as an answer (i.e. I'm
not sure it's right ;).

As I understand it, we didn't (and don't) seek to specify how our models
will be implemented, rather we want to make sure there's a place to put the
information.  This is as much as anything because the (tax) rules for this
will vary from jurisdiction to jurisdiction and from tax to tax.

For example, I believe children's clothing is exempt from provincial tax in
Ontario, but as a consumer I've never seen the reason specified on an
invoice.  OTOH, our (TASC's) research suggested that the Arizona Tire Tax
had to be specified as a separate item on an invoice.  In the former case,
the "tax category" might be "non-taxable", in the latter case, "Tire Tax Per
Tire" (or "Tire Tax Percentage" since this is the one that can be either,
depending on the nature of the transaction)?

Even the latter example could be a category in UBL as I understand Tim's
explanation, so the gap seems minor or non-existent.  Or is it more complex
than I think?


On Mon, 29 Aug 2005 15:20:03 +0800, Tim McGrath wrote:

>I can see from the submission that TaxXML define item tax category as: 
>"A categorization or classification of items that may be used to 
>identify items from the perspective of determining tax liability. For 
>example, items categorized as clothing may be subject to a standard tax 
>rate in a particular jurisdiction, however a sub category of clothing, 
>such as children's clothing may be nontaxable or zero-rated, while 
>another sub category such as luxury clothing, for example furs, could 
>have a surcharge or higher tax rate."
>UBL has used Tax Category as :
>"information directly relating to a specific tax category". 
>For example, "ZeroRatedGoods" "NotTaxable" "Standard Rate".
>With UBL it is, in fact, the Tax Category the is used for the actual 
>In other words UBL sees Tax Category as a subset of a Tax, whereas i 
>think TaxXML see it as a subset of an Item (or classification of an 
>So where UBL may have a Tax Category value of "ZeroRatedGoods", TaxXML 
>would expect to see values like "Children's Clothing".
>Is that correct?
>Is it that UBL assumes the taxability assessment has been done and 
>TaxXML  simple provides the raw information?
>Clearly there is a relationship between these two and we should decide 
>how to model them.
>Sylvia Webb wrote:
>> 3) For the UBL Invoice, they would like further information on our 
>> definition of Tax Category and Item Tax Category.  After studying 
>> Stephen Green's questions, and the UBL issues list, it does not 
>> appear that their definition for these items is the same as UBL's.  
>> Upon receipt of this additional information, they will answer 
>> Stephen's questions and submit additional comments.

andrew [awebber@wwwebbers.com]
ph 613-797-8123
fx 831-300-4097
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