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Japan consumption tax report

This article explains how to set up and generate the Japan Consumption Tax (JCT) return report for legal entities in Japan.

The Japan consumption tax report consists of: Consumption Tax and Local Consumption Tax Return (Table 1), Breakdown of Taxable Base Amount (Table 2), and the following Appendixes:

  • Appendix 1 represents Consumption tax amount calculation table by tax rate and consumption tax amount calculation sheet that serves as the tax base for local consumption tax. It can be composed of Appendix 1-3 for the 6.24 percent and 7.8 percent tax rates, supplemented by Appendix 1-1 and Appendix 1-2 in cases where other tax rates were used during the reporting period (3 percent, 4 percent, or 6.3 percent).
  • Appendix 2 represents Calculation table for taxable sales ratio, deductible purchase tax amount, etc. It can be composed of Appendix 2-3 for the 6.24 percent and 7.8 percent tax rates, supplemented by Appendix 2-1 and Appendix 2-2 in cases where other tax rates were used during the reporting period (3 percent, 4 percent, or 6.3 percent).

For a description of the calculation rules for the JCT return report, see Procedure 1 for preparing a tax return.

Enable the consumption tax report

  1. Go to Tax > Setup > Parameters > General ledger parameters.
  2. On the Sales tax tab, on the Japanese tax reporting FastTab, set the Consumption tax reports option to Yes.
  1. Go to Organization administration > Organizations > Legal entities.
  2. On the Registration numbers FastTab, select Edit.
  3. In the Accounting personnel field, enter a value.
  4. In the Company representative field, enter a value.

Set up sales tax reporting codes for consumption tax reporting

Set up sales tax reporting codes by following the instructions in Set up sales tax reporting codes.

For more information about the general approach for setting up and generating the tax statement by reporting codes, see Tax reporting by reporting codes.

The following table provides an example of sales tax reporting codes for Japan. For some of the reporting codes, several options are available.

Reporting code Reporting code name Sales tax codes setup
1 Taxable sales
  • Taxable sales
8001 Consumption tax amount of taxable sales
  • Sales tax payable
9001 Taxable sales credit note
  • Taxable sales credit note
7001 Consumption tax amount of taxable sales credit note
  • Sales tax on sales credit note
12 Taxable purchases related to specified taxable purchases - reverse charge
  • Taxable sales
  • Taxable import
8012 Consumption tax on taxable purchases related to specified taxable purchases - reverse charge
  • Sales tax payable
  • Use tax
9012 Taxable purchases credit note related to specified taxable purchases - reverse charge
  • Taxable sales credit note
  • Taxable import credit note
7012 Consumption tax on taxable purchases credit note related to specified taxable purchases - reverse charge
  • Sales tax on sales credit note
  • Sales tax on import credit note
202 Tax-exempt sales
  • Tax-free sale
9202 Tax-exempt sales credit note
  • Tax exempt sales credit note
203 Non-taxable export
  • Tax-free sale
9203 Credit note on non-taxable export
  • Tax exempt sales credit note
206 Non-taxable sales
  • Tax-free sale
9206 Non-taxable sales credit note
  • Tax exempt sales credit note
208 Taxable purchases related to taxable sales
  • Taxable purchases
8208 Consumption tax amount of taxable purchases related to taxable sales
  • Sales tax receivable
9208 Taxable purchase credit note related to taxable sales
  • Taxable purchase credit note
7208 Consumption tax amount of taxable purchase credit note related to taxable sales
  • Sales tax on purchase credit note
209 Taxable purchases subject to the transitional measures
  • Taxable purchases
8209 Consumption tax amount of taxable purchases subject to the transitional measures
  • Sales tax receivable
9209 Taxable purchase credit note subject to the transitional measures
  • Taxable purchase credit note
7209 Consumption tax amount of taxable purchase credit note subject to the transitional measures
  • Sales tax on purchase credit note
214 Taxable purchases related to non-taxable sales
  • Taxable purchases
8214 Consumption tax amount of taxable purchases related to non-taxable sales
  • Sales tax receivable
9214 Taxable purchase credit note related to non-taxable sales
  • Taxable purchase credit note
7214 Consumption tax amount of taxable purchase credit note related to non-taxable sales
  • Sales tax on purchase credit note
215 Common taxable purchases (related to both taxable and non-taxable sales)
  • Taxable purchases
8215 Consumption tax amount of common taxable purchases
  • Sales tax receivable
9215 Common taxable purchase credit note
  • Taxable purchase credit note
7215 Consumption tax amount of common taxable purchase credit note
  • Sales tax on purchase credit note
210 Taxable import
  • Taxable import
8210 Consumption tax amount of taxable import
  • Use tax
9210 Taxable import credit note
  • Taxable import credit note
7210 Consumption tax amount of taxable import credit note
  • Sales tax on import credit note
Bad debt
8308 Bad debt
  • Sales tax receivable
8310 Bad debt - paid
  • Sales tax on purchase credit note
Adjustments
8221 Adjustment (addition) amount of consumption tax related to fixed assets subject to adjustment when taxable sales ratio changes
  • Sales tax receivable
8222 Adjustment (addition) amount when fixed assets subject to adjustment are converted to taxable business use (tax-exempt business use)
  • Sales tax receivable
8223 Additional amount when a residential rental building is provided (transferred) for tax rental purposes
  • Sales tax receivable
8014 Amount of adjustment (addition) to the amount of consumption tax in case you do not receive exemption from tax liability
  • Sales tax receivable
7221 Adjustment (subtraction) amount of consumption tax related to fixed assets subject to adjustment when taxable sales ratio changes
  • Sales tax on sales credit note
7222 Adjustment (subtraction) amount when fixed assets subject to adjustment are converted to taxable business use (tax-exempt business use)
  • Sales tax on sales credit note
7014 Amount of adjustment (subtraction) to the amount of consumption tax in case you receive exemption from tax liability
  • Sales tax on sales credit note

Set up sales tax codes

Set up sales tax codes as described in Set up sales tax for JCT.

The following table shows the correspondence between sales tax rates in the sales tax code and consumption tax rates on the reports.

Sales tax rate Tax type Consumption tax rate Calculation of the consumption tax amount
3 Standard 3 Sales amount including tax × 3 ÷ 103
5 Standard 4 Sales amount including tax × 4 ÷ 105
8 Standard 6.3 Sales amount including tax – 6.3 ÷ 108
8 Reduced 6.24 Sales amount including tax × 6.24 ÷ 108
10 Standard 7.8 Sales amount including tax × 7.8 ÷ 110

Important

In the Tax type field on the Sales tax code page, select the Reduced or Standard tax type.

Set up tax reporting accounts for bad debts

Set up ledger accounts for bad debt and collected bad debt that will be used to select the transactions to report.

  1. Go to Tax > Setup > Sales tax > Tax reporting accounts.
  2. Select Edit.
  3. In the Bad debt field, specify the ledger account. For example, in the JPMF legal entity, select 84720.
  4. In the Collected bad debt field, specify the ledger account. For example, in the JPMF legal entity, select 84710.

Generate the Japan consumption tax report

  1. Go to Tax > Declarations > Sales tax > Japanese sales tax report.

  2. In Consumption tax working sheet dialog box, set the following fields.

    Field Description
    From date, To date Enter the first and last dates of the sales tax settlement period to calculate consumption tax for.
    Settlement period Select the applicable sales tax settlement period.
    Declaration type Select Final or Interim.
    Calculation method If you have both taxable and non-taxable sales, select the method that's used to calculate the tax deduction amount: Individual method or Lump sum method.
    Amendment Set this option to Yes if you're preparing the amendment report for the previously generated report.
  3. Select OK to calculate amounts on the Consumption tax calculation sheet page.

  4. On the Consumption tax calculation sheet page, on the Appendix 1 and Appendix 2 tabs, review the values in the Item fields. These values represent the amounts that will be entered in the rows of Table 1 and Table 2.

    Appendix 1-3 - Consumption tax amount calculation table by tax rate and consumption tax amount calculation sheet that serves as the tax base for local consumption tax

    Note

    In the "Calculation" column of the following table, brackets ([…]) in the formulas enclose the values of the reporting codes.

    Field Description Calculation
    Item1 Tax basis amount The value of this field is calculated as Item 1-1 + Item 1-2.
    Item1-1 Taxable sales The value of this field is calculated as [1].
    Item1-2 Specific taxable purchases. Specific taxable purchases mean cross border services such as movies, performances by actors, musicians, athletes, etc. accepted by domestic businesses. These are consumed in Japan and thus subject to JCT via the reverse charge method. This value is reported only for businesses with less than 95% and have specific tax purchases. The value of this field is calculated as [12].
    Item2 Consumption tax The value of this field is calculated as [8001] + [8012].
    Item3 Adjustment of excess deductions The value of this field is collected from Item 25 + Item 26 of Appendix 2.
    Item4 Amount of deductible tax on purchases The value of this field is collected from Item 24 of Appendix 2.
    Item5 Tax amount on refund The value of this field is calculated as Item 5-1 + Item 5-2.
    Item5-1 Tax amount on sales refund The value of this field is calculated as [7001].
    Item5-2 Tax amount on refund of specific taxable purchases The value of this field is calculated as [7012].
    Item6 Tax amount related to bad debts The value of this field is calculated as [8308] or tax transactions that are posted in the general ledger by using the main account that's set up as Bad debt at Tax > Setup > Sales tax > Tax reporting accounts.
    Item7 Deduction tax subtotal (④+⑤+⑥) The value of this field is calculated as Item 4 + Item 5 + Item 6.
    Item8 Amount of tax refundable (⑦-②-③) The value of this field is calculated as Item 7Item 2Item 3.
    Item9 Amount of tax payable (②+③-⑦) The value of this field is calculated as Item 2 + Item 3Item 7.
    Item10 Tax refund due to insufficient amount of tax deduction (⑧) The value of this field is calculated as Item 8.
    Item11 Netted tax amount (⑨) The value of this field is calculated as Item 9.
    Item12 Tax refund The value of this field is calculated as Item 10 × 22 ÷ 78.
    Item13 Tax payment The value of this field is calculated as Item 11 × 22 ÷ 78.

    Appendix 2-3 - Calculation table for taxable sales ratio, deductible purchase tax amount, etc.

    Note

    In the "Calculation" column of the following table, brackets ([…]) in the formulas enclose the values of the reporting codes.

    Field Description Calculation
    Item1 Taxable sales (excluding tax amount) The value of this field is calculated as [1] – [9001].
    Item2 Tax-exempt sales The value of this field is calculated as [202] – [9202].
    Item3 Amount of non-taxable assets for export, amount of assets transferred to offices abroad The value of this field is calculated as [203] – [9203].
    Item4 Amount of the transfer value of taxable assets, etc. (①+②+③) The value of this field is calculated as Item1 + Item2 + Item3.
    Item5 Amount of the transfer value of taxable assets, etc. (Amount of ④) The value of this field equals Item4.
    Item6 Non-taxable sales The value of this field is calculated as [206] – [9206].
    Item7 Amount of the transfer value of assets, etc. (⑤+⑥) The value of this field is calculated as Item5 + Item6.
    Item8 Taxable sales ratio (④/⑦) The value of this field is calculated as Item4 ÷ Item7.
    Item9 Amount of expenses relating to taxable purchases (tax included) The value of this field is calculated as [208] + [214] + [215] + [8208] + [8214] + [8215] – [9208] – [9214] – [9215] – [7208] – [7214] – [7215].
    Item10 Amount of consumption taxes on taxable purchases The value of this field is calculated as the sum of consumption tax amounts of Item8 by tax rate.
    Item11 Taxable purchases (including tax) subject to the transitional measures for taxable purchases made from persons other than qualified invoice issuer The value of this field is calculated as [209] + [8209] – [9209] – [7209].
    Item12 Consumption tax amount on taxable purchases made from persons other than qualified invoice issuers that is deemed to be the amount of consumption tax on taxable purchases under the transitional measures The value of this field is calculated as the sum of consumption tax amounts of Item11 by tax rate.
    Item13 Amount of consideration paid for specified taxable purchases The value of this field is calculated as [12].
    Item14 Consumption tax amount related to specified tax purchases The value of this field is calculated as the sum of consumption tax amounts of Item13 by tax rate.
    Item15 Amount of consumption tax relating to taxable freight The value of this field is calculated as the sum of consumption tax amounts of ([210] + [8210] – [9210] – [7210]) by tax rate.
    Item16 Amount of consumption tax adjustment (addition & subtraction) in the event tax liability exemption status is granted or lost The value of this field is calculated as [8014] - [7014].
    Item17 Total amount of taxes on taxable purchases, etc. (⑩+⑫+⑭+⑮±⑯) The value of this field is calculated as Item10 + Item12 + Item14 + Item15 + (-)Item16.
    Item18 Taxable sales are 500 million yen or less, and if the taxable sales ratio is 95% or more (Amount of ⑰) If the value of the Ratio of taxable sales field is 0.95 or more, the value of this field is calculated as Item17.
    Item19 Portion of ⑰ required for taxable sales only If the value of the Ratio of taxable sales field is less than 0.95, or if amount of the transfer value of taxable assets is less than 500 million yen and Individual method is selected, the value of this field is calculated as [208] + [8208] - [9208] - [7208] + [209] + [8209] - [9209] - [7209].
    Item20 Portion of ⑰ required for both taxable and non-taxable sales If the value of the Ratio of taxable sales field is less than 0.95, or if amount of the transfer value of taxable assets is less than 500 million yen and Individual method is selected, the value of this field is calculated as [215] + [8215] – [9215] – [7215].
    Item21 Amount of deductible taxes on taxable purchases, etc based on the itemized method 〔⑲+(⑳×④/⑦)〕 If the value of the Ratio of taxable sales field is less than 0.95, or if amount of the transfer value of taxable assets is less than 500 million yen and Individual method is selected, the value of this field is calculated as Item19 + Item20 × Ratio of taxable sales. Otherwise, the value is 0 (zero).
    Item22 Amount of deductible taxes on taxable purchases, etc. based on proportional method (⑰×④/⑦) If the value of the Ratio of taxable sales field is less than 0.95, or if amount of the transfer value of taxable assets is less than 500 million yen and Lump sum method is selected, the value of this field is calculated as Item17 × Ratio of taxable sales. Otherwise, the value is 0 (zero).
    Item23 Amount of consumption tax adjustment (addition and subtraction) relating to fixed assets subject to adjustment in the event of a change in the taxable sales ratio The value of this field is calculated as [8221] - [7221].
    Item24 Amount of consumption tax adjustment (addition & subtraction) in the event fixed assets subject to adjustment are converted is to taxable or are non-taxable business assets The value of this field is calculated as [8222] - [7222].
    Item25 Additional amount when a residential rental building is provided (transferred) for tax rental purposes The value of this field is calculated as [8223].
    Item26 Deductible tax on purchase. When 〔(Amount of ⑱, ㉑ or ㉒) ± ㉓ ± ㉔ + ㉕〕 is positive If the value of the Ratio of taxable sales field is 0.95 or more, the value of this field is calculated as Item18 + Item23 + Item24 + Item25. If the value of the Ratio of taxable sales field is less than 0.95, and Individual method is selected in the Calculation method field in the Consumption tax working sheet dialog box, the value of this field is calculated as Item21 + Item23 + Item24 + Item25. If the value of the Ratio of taxable sales field is less than 0.95, and Lump sum method is selected in the Calculation method field in the Consumption tax working sheet dialog box, the value of this field is calculated as Item22 + Item23 + Item24 + Item25. Positive result.
    Item27 Tax adjustment for excess deduction. When 〔(Amount of ⑱, ㉑ or ㉒) ± ㉓ ± ㉔ + ㉕〕 is negative If the value of the Ratio of taxable sales field is 0.95 or more, the value of this field is calculated as Item18 + Item23 + Item24 + Item25. If the value of the Ratio of taxable sales field is less than 0.95, and Individual method is selected in the Calculation method field in the Consumption tax working sheet dialog box, the value of this field is calculated as Item21 + Item23 + Item24 + Item25. If the value of the Ratio of taxable sales field is less than 0.95, and Lump sum method is selected in the Calculation method field in the Consumption tax working sheet dialog box, the value of this field is calculated as Item22 + Item23 + Item24 + Item25. Negative result.
    Item28 Amount of consumption tax relating to recovered bad debt

    The value of this field is calculated as [8310].

    Note: The amount of reporting code 8310 is related to the ledger account that's set up in the Collected bad debt field on the Tax reporting accounts page. For more information, see the Set up tax reporting accounts for bad debts section of this article.

  5. Select Finalize to finalize tax amounts.

  6. After you finalize tax amounts, select Consumption tax report on the Action Pane to generate amounts on the Consumption tax report page.

  7. On the Header tab, review the header information.

    Field Description
    Taxation office name The details of the tax office name.
    Company representative, Accounting personnel The name of the company representative.
    From date, To date The tax calculation period.
    From date for mid term declaration, To date for mid term declaration The dates for interim sales tax reports.
    Registration number The company registration number.
  8. On the Tax calculation tab, review the tax amounts in the Items fields. The values represent the amounts that will be entered in the rows of Table 1.

    Note

    In the "Calculation" column of the following table, brackets ([…]) in the formulas enclose the values of the reporting codes.

    Field Description Calculation
    Calculation of consumption tax
    Item1 Taxable base amount The value of this field is calculated as the sum by tax rates of Item1 from Appendix 1 rounded to the thousands.
    Item2 Consumption tax amount The value of this field is calculated as the sum by tax rates of Item2 from Appendix 1.
    Item3 Adjustment amount of excessive tax deduction The value of this field is calculated as the sum by tax rates of Item3 from Appendix 1.
    Item4 Deductible tax on purchases The value of this field is calculated as the sum by tax rates of Item4 from Appendix 1.
    Item5 Tax amount refund from sales credit notes The value of this field is calculated as the sum by tax rates of Item5 from Appendix 1.
    Item6 Tax amount related to uncollectable debts The value of this field is calculated as the sum by tax rates of Item6 from Appendix 1.
    Item7 Tax deduction subtotal The value of this field is calculated as Item4 + Item5 + Item6.
    Item8 Tax refund The value of this field is calculated as Item7Item2Item3 if the resulting value is positive. Otherwise, the value is 0 (zero).
    Item9 Netted tax amount The value of this field is calculated as Item2 + Item3Item7 if the resulting value is positive. Otherwise, the value is 0 (zero).
    Item10 Intermediate tax payment The value of this field can be filled in manually.
    Item11 Tax to be paid If Item9 is more than Item10, the value of this field is calculated as Item9Item10. Otherwise, the value is 0 (zero).
    Item12 Tax to be refunded If Item10 is more than Item9, the value of this field is calculated as Item10Item9. Otherwise, the value is 0 (zero).
    Item13 Previously declared tax (If this declaration is an amended declaration) The value of this field can be filled in manually.
    Item14 Tax due (If this declaration is an amended declaration) The value of this field can be filled in manually.
    Item15 Amount of taxable sales The value of this field is calculated as Item4 from Appendix 2.
    Item16 Total amount of sales The value of this field is calculated as Item7 from Appendix 2.
    Calculation of local consumption tax
    Item17 Tax refund The value of this field equals Item8.
    Item18 Netted tax amount The value of this field equals Item9.
    Item19 Tax refund amount (Transfer amount) The value of this field is calculated as the tax refund amount (Item12 from Appendix 1) multiplied by the local rate rounded to the thousands if the value in parentheses is negative.
    Item20 Tax payment amount (Transfer amount) The value of this field is calculated as the tax payment amount (Item13 from Appendix 1) multiplied by the local rate rounded to the thousands if the resulting value is positive.
    Item21 Interim tax payment (local) The value of this field can be filled in manually.
    Item22 Tax to be paid If Item20 is more than Item21, the value of this field is calculated as Item20Item21. Otherwise, the value is 0 (zero).
    Item23 Tax to be refunded If Item21 is more than Item20, the value of this field is calculated as Item21Item20. Otherwise, the value is 0 (zero).
    Item24 Previously declared tax (if this declaration is an amended declaration) The value of this field can be filled in manually.
    Item25 Netted tax payment amount (if this declaration is an amended declaration) The value of this field can be filled in manually.
    Item26 Total consumption tax and local consumption tax (payment or refund) The value is calculated as Item11 + Item22Item8Item12Item19Item23.
  9. On the Breakdown of taxable base amount tab, review the tax amounts in the Items fields. The values represent the amounts that will be entered in the rows of Table 2.

    Note

    In the "Calculation" column of the following table, brackets ([…]) in the formulas enclose the values of the reporting codes.

    Field Description Calculation
    Item1 Tax base amount. Item1 of the Declaration form (Table 1) The value of this field is calculated as the sum by tax rates of Item1 from Appendix 1.
    Item2 Total amount of consideration for transfer of taxable assets, etc. 3% applicable The value of this field is calculated as Item 1-1 from Appendix 1 by 3% tax rate.
    Item3 Total amount of consideration for transfer of taxable assets, etc. 4% applicable The value of this field is calculated as Item 1-1 from Appendix 1 by 4% tax rate.
    Item4 Total amount of consideration for transfer of taxable assets, etc. 6.3% applicable The value of this field is calculated as Item 1-1 from Appendix 1 by 6.3% tax rate.
    Item5 Total amount of consideration for transfer of taxable assets, etc. 6.24% applicable The value of this field is calculated as Item 1-1 from Appendix 1 by 6.24% tax rate.
    Item6 Total amount of consideration for transfer of taxable assets, etc. 7.8% applicable The value of this field is calculated as Item 1-1 from Appendix 1 by 7.8% tax rate.
    Item7 Total amount of consideration for transfer of taxable assets, etc. The value of this field is calculated as the sum by tax rates of Item 1-1 from Appendix 1.
    Item8 Total amount of consideration paid for specific taxable purchases Note(1). 6.3% applicable The value of this field is calculated as Item 1-2 from Appendix 1 by 6.3% tax rate.
    Item9 Total amount of consideration paid for specific taxable purchases Note(1). 7.8% applicable The value of this field is calculated as Item 1-2 from Appendix 1 by 7.8% tax rate.
    Item10 Total amount of consideration paid for specific taxable purchases Note(1). The value of this field is calculated as the sum by tax rates of Item 1-2 from Appendix 1.
    Item11 Consumption tax amount. Item2 of the Declaration form (Table 1) The value of this field is calculated as the sum by tax rates of Item2 from Appendix 1.
    Item12 (11) Breakdown. 3% applicable The value of this field is calculated as Item2 from Appendix 1 by 3% tax rate.
    Item13 (11) Breakdown. 4% applicable The value of this field is calculated as Item2 from Appendix 1 by 4% tax rate.
    Item14 (11) Breakdown. 6.3% applicable The value of this field is calculated as Item2 from Appendix 1 by 6.3% tax rate.
    Item15 (11) Breakdown. 6.24% applicable The value of this field is calculated as Item2 from Appendix 1 by 6.24% tax rate.
    Item16 (11) Breakdown. 7.8% applicable The value of this field is calculated as Item2 from Appendix 1 by 7.8% tax rate.
    Item17 Reimbursed tax amount. Item5 of the Declaration form (Table 1). The value of this field is calculated as the sum by tax rates of Item5 from Appendix 1.
    Item18 Tax amount related to return of sales The value of this field is calculated as the sum by tax rates of Item 5-1 from Appendix 1.
    Item19 Tax amount related to refund of specific taxable purchases The value of this field is calculated as the sum by tax rates of Item 5-2 from Appendix 1.
    Item20 Consumption tax as local consumption tax base Note(2) The value of this field is calculated as the sum by tax rates of Item 5-1 from Appendix 1.
    Item21 Consumption tax as local consumption tax base Note(2). 4% applicable The value of this field is calculated as Item 5-1 from Appendix 1 by 4% tax rate.
    Item22 Consumption tax as local consumption tax base Note(2). 6.3% applicable The value of this field is calculated as Item 5-1 from Appendix 1 by 6.3% tax rate.
    Item23 Consumption tax as local consumption tax base Note(2). 6.24% and 7.8% applicable The value of this field is calculated as Item 5-1 from Appendix 1 by 6.24% and 7.8% tax rate.
  10. On the Consumption tax report page, on the Additional information tab, set the following fields.

    Field Description
    Installment basis Set this option to Yes to apply the installment basis.
    Deferred payment basis Set this option to Yes to apply deferred payment.
    Percentage of completion basis Set this option to Yes to apply the percentage of completion basis.
    Cash basis accounting Set this option to Yes to apply the cash basis accounting.
    Exceptional tax calculation treatment Set this option to Yes to apply the exceptional tax calculation treatment.
    Individual method Set this option to Yes for the individual method of tax calculation.
    Lump sum method Set this option to Yes for the lump sum method of tax calculation.
    Fully deductible Set this option to Yes if the tax amount is fully deductible.
    Taxable sales amount of benchmark period Enter the taxable sales amount of the benchmark period.
    Bank information Select the bank account if Bank is selected for the refund payment method.
    Comments Enter comments for the report.
    Name of the tax accountant Enter the name of the tax accountant.
    Document submitted law No.30 Set this option to Yes if the document is submitted according to law No.30.
    Document submitted law No.33-2 Set this option to Yes if the document is submitted according to law No.33-2.
  11. Select Finalize to finalize tax amounts.

  12. After you finalize tax amounts, select Consumption tax report > Print to print the Consumption tax calculation sheet and Consumption tax report reports.