VAT Return country a. VAT Exclusive Value no_vat b. VAT vat Sales 0 8 - Standard rated local sales zm_vat_08 no_vat tax_tags -zm_vat_08_no_vat vat tax_tags -zm_vat_08_vat 9 - Local sales taxed at minimum taxable value (MTV) zm_vat_09 no_vat tax_tags -zm_vat_09_no_vat vat tax_tags -zm_vat_09_vat 10 - Disposal of capital assets zm_vat_10 no_vat tax_tags -zm_vat_10_no_vat vat tax_tags -zm_vat_10_vat 11 - Total standard Rated Outputs zm_vat_11 no_vat aggregation zm_vat_08.no_vat + zm_vat_09.no_vat + zm_vat_10.no_vat vat aggregation zm_vat_08.vat + zm_vat_09.vat + zm_vat_10.vat 12 - Export of standard rated goods and services zm_vat_12 no_vat tax_tags -zm_vat_12_no_vat 13 - Export of zero-rated goods and services zm_vat_13 no_vat tax_tags -zm_vat_13_no_vat 14 - Other zero-rated outputs (e.g. supplies to donor funded projects or supplies to diplomatic missions etc.) zm_vat_14 no_vat tax_tags -zm_vat_14_no_vat 15 - Total zero-Rated Outputs zm_vat_15 no_vat aggregation zm_vat_12.no_vat + zm_vat_13.no_vat + zm_vat_14.no_vat 16 - Total taxable sales zm_vat_16 no_vat aggregation zm_vat_11.no_vat + zm_vat_15.no_vat 17 - Imported services (Reverse VAT) zm_vat_17 no_vat tax_tags zm_vat_17_no_vat vat tax_tags zm_vat_17_vat 18 - Total tax due on outputs zm_vat_18 vat aggregation zm_vat_11.vat + zm_vat_17.vat 19 - Local exempt sales zm_vat_19 no_vat tax_tags -zm_vat_19_no_vat 20 - Export of exempt goods and services zm_vat_20 no_vat tax_tags -zm_vat_20_no_vat 21 - Total exempt sales zm_vat_21 no_vat aggregation zm_vat_19.no_vat + zm_vat_20.no_vat 22 - Total sales zm_vat_22 no_vat aggregation zm_vat_16.no_vat + zm_vat_21.no_vat Purchases 0 24 - Standard rated local purchases and allowable administrative expenses taxed at normal taxable value zm_vat_24 no_vat tax_tags zm_vat_24_no_vat vat tax_tags zm_vat_24_vat 25 - Local purchases taxed at minimum taxable value (MTV) zm_vat_25 no_vat tax_tags zm_vat_25_no_vat vat tax_tags zm_vat_25_vat 26 - Zero rated local purchases zm_vat_26 no_vat tax_tags zm_vat_26_no_vat 27 - Standard rated imports zm_vat_27 no_vat tax_tags zm_vat_27_no_vat vat tax_tags zm_vat_27_vat 28 - Zero-rated imports zm_vat_28 no_vat tax_tags zm_vat_28_no_vat 29 - Standard rated capital expenditure zm_vat_29 no_vat tax_tags zm_vat_29_no_vat vat tax_tags zm_vat_29_vat 30 - Total taxable inputs zm_vat_30 no_vat aggregation zm_vat_24.no_vat + zm_vat_25.no_vat + zm_vat_26.no_vat + zm_vat_27.no_vat + zm_vat_28.no_vat + zm_vat_29.no_vat vat aggregation zm_vat_24.vat + zm_vat_25.vat + zm_vat_27.vat + zm_vat_29.vat 31 - Exempt local purchases zm_vat_31 no_vat tax_tags zm_vat_31_no_vat 32 - Exempt imports zm_vat_32 no_vat tax_tags zm_vat_32_no_vat 33 - Non-deductible purchases zm_vat_33 no_vat tax_tags zm_vat_33_no_vat 34 - Purchases from unregistered suppliers zm_vat_34 no_vat tax_tags zm_vat_34_no_vat 35 - Total purchases zm_vat_35 no_vat aggregation zm_vat_30.no_vat + zm_vat_31.no_vat + zm_vat_32.no_vat + zm_vat_33.no_vat + zm_vat_34.no_vat Calculation of Input Tax Allowed 0 37 - Input Tax directly attributable to Taxable Sales zm_vat_37 vat external sum editable 38 - Input Tax directly attributable to Exempt Sales zm_vat_38 no_vat external sum editable 39 - Apportionment of input tax (Please indicate whether or not to use Apportionment of input tax.) zm_vat_39 vat external most_recent editable boolean 39a - First Method of apportionment (Please select which method of apportionment to use. Yes is 39a, No is 39b.) zm_vat_39a no_vat external most_recent editable boolean vat aggregation ( zm_vat_16.no_vat / zm_vat_22.no_vat ) * zm_vat_30.vat ignore_zero_division 39b - Second Method of apportionment zm_vat_39b vat aggregation ( zm_vat_37.vat + ( zm_vat_30.vat - zm_vat_37.vat - zm_vat_38.no_vat ) * ( zm_vat_16.no_vat / zm_vat_22.no_vat )) ignore_zero_division 40 - Input Tax Credit Allowed zm_vat_40 vat aggregation (1 - zm_vat_39.vat) * zm_vat_37.vat + zm_vat_39.vat * ((zm_vat_39a.no_vat * zm_vat_39a.vat) + ((1 - zm_vat_39a.no_vat) * zm_vat_39b.vat)) Calculation of Tax Due 0 41 - Total Output Tax zm_vat_41 vat aggregation zm_vat_18.vat 42 - Input Tax Allowed zm_vat_42 vat aggregation zm_vat_27.vat + zm_vat_40.vat 43 - Net VAT Payable/Claimable zm_vat_43 vat aggregation zm_vat_41.vat - zm_vat_42.vat 44 - Withholding VAT Credit (From Sch.-XIII) zm_vat_44 vat tax_tags -zm_vat_44_vat 45 - Net VAT Payable/Claimable zm_vat_45 vat aggregation zm_vat_43.vat + zm_vat_44.vat