// UNDER CONSTRUCTION


wsmlVariant _"http://www.wsmo.org/wsml/wsml-syntax/wsml-flight"

namespace {_"http://tripcom.org/ontologies/EDI/Tax#",
	tax _"http://tripcom.org/ontologies/EDI/Tax#",
	ac _"http://tripcom.org/ontologies/EDI/AllowanceCharge#",
	cyc _"http://sw.cyc.com/2006/07/27/cyc/#",
	dc _"http://purl.org/dc/elements/1.1#" }
  
ontology _"http://tripcom.org/ontologies/EDI/Tax"

nonFunctionalProperties 
	dc#title hasValue "Tax"
	dc#subject hasValue "Tax"
	dc#description hasValue "Tax"
	dc#contributor hasValue { _"http://foxvog.org/doug/" }
	dc#date hasValue "2007-07-20" 
	dc#type hasValue _"http://www.wsmo.org/2004/d2/v1.0/#ontologies"
	dc#format hasValue "text/plain" 
	dc#language hasValue "en-US" 
	dc#rights hasValue _"http://www.deri.org/privacy.html" 
	version hasValue "$Revision: 1.2 $" 
endNonFunctionalProperties

concept cyc#Individual
concept cyc#TemporalThing subConceptOf cyc#Individual

concept cyc#TemporallyExistingThing subConceptOf cyc#TemporalThing
// excludes TimeIntervals
concept cyc#SomethingExisting subConceptOf cyc#TemporallyExistingThing
// excludes Events

concept cyc#ConceptualWork subConceptOf cyc#SomethingExisting
concept cyc#CodeOfConduct subConceptOf cyc#ConceptualWork

concept _"http://sw.cyc.com/2006/07/27/cyc/Tax-COC" subConceptOf cyc#CodeOfConduct	// cyc#Tax-COC
//	"OTH"		Other taxes
//	"7"		Tax	[DE_5283]

concept _"http://sw.cyc.com/2006/07/27/cyc/IndirectTax-COC" subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/Tax-COC"
		// cyc#IndirectTax-COC

concept _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC" 
	subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/IndirectTax-COC"
	// cyc#ExciseTax-COC

concept SalesTaxCOC subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/IndirectTax-COC"

concept TobaccoTax subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC"
   nonFunctionalProperties 
	dc#description hasValue "A tax levied on tobacco products." 
   endNonFunctionalProperties
//	"AAD"	Tobacco tax
//	"TBT"	Tobacco tax		// (former EANCOM code)

concept CoffeeTax subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC"
   nonFunctionalProperties 
	dc#description hasValue "A tax levied specifically on coffee products." 
   endNonFunctionalProperties
//	"AAF"		Coffee tax
//	"COF"		Coffee tax		// (former EANCOM code)

concept ReplacementPartTax subConceptOf SalesTaxCOC
   nonFunctionalProperties 
	dc#description hasValue "A tax levied on a replacement part, where the original part is returned, calculated as a second VAT." 
   endNonFunctionalProperties
//	"AAJ"		TaxOnReplacementPart
//	"X1E"		TaxOnReplacementPart	// (former EANCOM code)

concept AlcoholTax subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC"
   nonFunctionalProperties 
	dc#description hasValue "A tax levied on alcohol products." 
   endNonFunctionalProperties
//	"ACT"		Alcohol tax (EAN Code)

concept StampDuty subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC"
   nonFunctionalProperties 
	dc#description hasValue "An ad valorem or flat rate charged on certain documents.  ``Imposta di Bollo'' in Italy." 
   endNonFunctionalProperties
//	"BOL"		Stamp duty (for Italy)

concept CarTax subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/Tax-COC"
   nonFunctionalProperties 
	dc#description hasValue "A tax that is levied on the value of the automobile.  A tax levied on the ownership or use of cars." 
   endNonFunctionalProperties
//	"CAR"		Car tax

concept EnvironmentalTax subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC"
   nonFunctionalProperties 
	dc#description hasValue "Tax assessed for funding or assuring environmental protection or clean-up." 
   endNonFunctionalProperties
//	"ENV"		Environmental tax

concept ExciseDuty subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC"
   nonFunctionalProperties 
	dc#description hasValue "A specific or ad valorem levy on a specific commodity, applied either domestically or at time of importation." 
   endNonFunctionalProperties
//	"EXC"		Excise duty

concept GoodsAndServicesTax subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC"
   nonFunctionalProperties 
	dc#description hasValue "Tax levied on the final consumption of goods and services throughout the production and distribution chain." 
   endNonFunctionalProperties
//	"GST"		Goods and services tax

concept ImportTax subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC"
   nonFunctionalProperties 
	dc#description hasValue "Tax assessed on imports." 
   endNonFunctionalProperties
//	"IMP"		Import tax

concept StateSalesTax subConceptOf SalesTaxCOC
   nonFunctionalProperties 
	dc#description hasValue "All applicable sales taxes by state or province." 
   endNonFunctionalProperties
//	"STT"		State/provincial sales tax

concept Surtax subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC"
   nonFunctionalProperties 
	dc#description hasValue "Tax or duty applied on and in addition to existing duties and taxes." 
   endNonFunctionalProperties
//	"SUR"		Surtax

concept ValueAddedTaxCOC subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC"
   nonFunctionalProperties 
	dc#description hasValue "Value added tax." 
   endNonFunctionalProperties
//	"VAT"		Value added tax

concept CustomsDuty subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/ExciseTax-COC"
   nonFunctionalProperties 
	dc#description hasValue "Duties laid down in the Customs tariff to which goods are liable on entering or leaving the Customs territory (CCC)" 
   endNonFunctionalProperties
//	"5"		Customs duty	[DE_5283]

concept ac#FeeObligation subConceptOf cyc#CodeOfConduct
   nonFunctionalProperties 
	dc#description hasValue "Charge for services rendered in addition to main purchase" 
   endNonFunctionalProperties
//	"6"		Fee		[DE_5283]

concept Untaxed subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/Tax-COC"
   nonFunctionalProperties 
	dc#description hasValue "No tax levied by any authority.  Defined as a tax so that a rate of 0% can be given." 
   endNonFunctionalProperties
//	"FRE"		Free
//	"E"		Exempt from tax [5305]

concept UntaxedExport subConceptOf Untaxed
   nonFunctionalProperties 
	dc#description hasValue "Item is ``free export'' and export taxes are not charged." 
   endNonFunctionalProperties
//	"G"		Free export item, tax not charged [5305]

concept UntaxedServices subConceptOf Untaxed
   nonFunctionalProperties 
	dc#description hasValue "Taxes are not applicable to the services." 
   endNonFunctionalProperties
//	"O"		Services outside scope of tax [5305]

concept UntaxedGoods subConceptOf Untaxed
   nonFunctionalProperties 
	dc#description hasValue "The goods are at a zero rate. [EAN Description: All items in the transaction or a specific line item are zero tax rated.]" 
   endNonFunctionalProperties
//	"Z"		Zero rated goods [5305]

concept MixedTaxRate subConceptOf _"http://sw.cyc.com/2006/07/27/cyc/Tax-COC"
   nonFunctionalProperties 
	dc#description hasValue "The rate is based on mixed tax. [EAN Description: Transaction includes item taxed at different rates.]" 
   endNonFunctionalProperties
//	"A"		Mixed tax rate [5305]

relation lowerThanStandardTaxRate 
	( ofType cyc#TemporallyExistingThing, ofType _decimal)
   nonFunctionalProperties 
	dc#description hasValue "Tax rate is lower than the standard rate." 
   endNonFunctionalProperties
//	"AA"		Lower rate [5305]

concept ValueAddedTaxDueLater subConceptOf ValueAddedTaxCOC
   nonFunctionalProperties 
	dc#description hasValue "The Value Added Tax (VAT) amount which is due on the current invoice is to be paid on receipt of a separate VAT payment request." 
   endNonFunctionalProperties
//	"AC"		Value Added Tax (VAT) not now due for payment [5305]

concept ValueAddedTax_Transferred  subConceptOf ValueAddedTaxCOC
   nonFunctionalProperties 
	dc#description hasValue "The Value Added Tax (VAT) is not to be paid to the issuer of the invoice but directly to relevant tax authority." 
   endNonFunctionalProperties
//	"B"		Transferred (VAT) [5305]

relation higherThanStandardTaxRate 
	( ofType cyc#TemporallyExistingThing, ofType _decimal)
   nonFunctionalProperties 
	dc#description hasValue "A higher rate of duty or tax or fee.  [EAN Description: All items in the transaction or a specific line item are taxed at the higher rate of tax.]" 
   endNonFunctionalProperties
//	"H"		Higher rate [5305]

relation standardTaxRate 
	( ofType cyc#TemporallyExistingThing, ofType _decimal)
   nonFunctionalProperties 
	dc#description hasValue "The standard rate.  [EAN Description: All items in the transaction or a specific line item are taxed at the standard rate of tax.]" 
   endNonFunctionalProperties
//	"S"		Standard rate [5305]




	

/*
//	Duty or tax or fee type
//	DE_5153	http://www.ean.se/EANCOM_2002/ean02s4/experts/part3/dc6t.htm
// complete for EANCOM

	"AAD"		Tobacco tax			// formerly "TBT"
	"AAF"		Coffee tax			// formerly "COF"
	"AAJ"		Tax on replacement part	// formerly "X1E"
	"ACT"		Alcohol tax (EAN Code)
	"BOL"		Stamp duty (for Italy)
	"CAR"		Car tax	
	"ENV"		Environmental tax	
	"EXC"		Excise duty 
	"FRE"		Free: No tax levied by any authority
	"GST"		Goods and services tax 
	"IMP"		Import tax	 
	"OTH"		Other taxes
	"STT"		State/provincial sales tax: All applicable sales taxes by state/province
	"SUR"		Surtax: Tax or duty applied on and in addition to existing duties and taxes
	"VAT"		Value added tax









//	Duty or tax or fee function
//	DE_5283	http://www.ean.se/EANCOM_2002/ean02s4/experts/part3/dc71.htm
// complete for EANCOM
	"5"		Customs duty
	"6"		Fee
	"7"		Tax



//	Duty or tax or fee category
//	DE_5305	http://www.gs1.se/EANCOM_2002/ean02s4/experts/part3/dc75.htm
// complete for EANCOM
	"A"		Mixed tax rate
	"AA"		Lower rate
	"AC"		Value Added Tax (VAT) not now due for payment
	"B"		Transferred (VAT)
	"E"		Exempt from tax
	"G"		Free export item, tax not charged
	"H"		Higher rate
	"O"		Services outside scope of tax
	"S"		Standard rate
	"Z"		Zero rated goods
*/