Additional Tax definitions are used to record PCT and private communication tax definitions applied to materials.

The PCT is a proportional consumption tax collected from certain goods and products. The taxpayers are the importers and first vendors.

Unlike VAT, PCT is not applied in each trade transaction afterwards. The tax is applied only when the product is imported or the produced goods are delivered to their first buyer. For motor vehicles, the Additional Tax is applied to the end user during the first registry.

Additional Tax definitions are recorded under the Material Management module > Definition > Additional Taxes menu. Click on the "New" button to add a new additional tax definition.

The following information is recorded on the definition window:

Code: The code of the Add. Tax. The Code field is mandatory.

Description: The name or the description of the defined tax.

Group Code: The group code of the tax definition.

Universal Code: Additional tax universal code which will be used in the e-invoice system is specified in this field. If an additional tax code is selected for the materials in invoice, universal code must be specified.

Affects VAT Base: This option is checked if the Add. The tax will affect the VAT base. In this case, the VAT amount is calculated with the Material Amount + Add. Tax amount formula.

If this option is not checked, the VAT amount is calculated by processing only the material amount.

Does Not Affect Cost: It specifies whether the additional taxes will be used in the cost calculation. The additional tax is not included in the cost calculation, if there are additional taxes defined for the material and the "Does Not Affect Cost" is selected in the definition of the selected additional tax, when the costing operation is performed.

Start Date: The date on which the tax became effective. The amounts and rates specified in the definition are applied according to the date specified in this field. 

Rate/Amount: The field used to define the tax type. The field contains the following options.

  • Rate
  • Amount
  • Rate + Amount

The Additional Tax may be applied as an amount to certain materials or calculated on a fixed rate for some others. When Rate + Amount is selected, both the amount and rate are applied.
The amount or rate to be applied are specified on the Rate or Amount lines according to the selection made in this field.

Rate and Amount To Be Collected: These fields refer to the rate or amount which will be used to calculate the additional tax amount which is calculated when Exceptional Add. Tax is applied.

Exception Rate: It is the rate of the exceptional additional tax. It determines VAT base together with the Rate To Be Collected. When the universal code which is used in e-invoices is set to "4171: Additional Tax Deduction Regarding Oil and Natural Gas Products," Exception Rate must be specified.

Exception Amount: It is the amount of additional tax exception.

Unit Type: Indicates the unit type for which the specified rate and/or amount will be applied. The unit types are listed and the appropriate unit is selected.

Unit Set Code: The Unit Set Code to be applied to tax definitions of which the tax type is Amount and the unit type is Quantity. The Unit Sets are listed by clicking the “...” icon and the appropriate Unit Set is selected.

If the Tax type is Rate, the unit set is not specified.

Unit Code: The field used to specify the unit to which the tax will be applied in lines with Quantity or Size Unit Type. The units are listed by clicking the “...” icon and the appropriate unit is selected.
Each tax to be applied is recorded on a different line in the Additional Tax definition. The tax type and characteristics are recorded by clicking the Save button. The definition is listed with the Tax Code and Description information on the Additional Taxes list.

Discount Amount: The amount of discount to be applied to the tax defined on the line.

When the information of the material transactions subject to Additional Tax application is recorded, the Additional Tax Amounts are calculated by processing the Add. Tax Code specified in the Material Record or the default specified in the Trading Group of the AR/AP of the transaction.

The Additional Tax calculations to be performed for material purchase, sales, return, usage and scrap transactions vary depending on the applied regulations. In the material Input/Output slips and invoices, the totals of the Material Transactions eligible for Additional Tax application are located in the Additional Tax Amount column of the slip or invoice lines, and the totals of the Slip Bottoms are located in the Total Additional Tax field at the bottom of the slip.

The Additional Tax application is different if the purchased material is used in production or within the company. Therefore, the Usage and Scrap slips issued in the Material Management section contain the Calculate Add. Tax Amount option. If the purchased material will be used in production, this option of the Usage and Scrap slips must be checked.