ISO 5401:2024
(Main)Audit data collection — Customs and indirect tax extension
Audit data collection — Customs and indirect tax extension
This document specifies the functional requirements that build on ISO 21378 for audits in the areas of customs duties and indirect taxes [e.g. value-added tax (VAT) and excise duties]. It addresses how tax auditors obtain audit data for these audits, including data element formats and to some extent content requirements. In practice, this document applies to virtually every step in the whole process in the supply chain and covers both goods, services and works. It includes domestic transactions, cross-border transactions (import and export) and can cover both third-party and intercompany transactions or even movements of goods within the same company. This document does not describe when an event is taxable nor how to calculate tax or customs duties as this is legislation-specific and the situation can vary from country to country or even within the same country. This document covers standard exchange of the data related to taxable operations/activities by businesses to perform controls and audits more effectively and efficiently through automated tests. This document focuses on the characteristics related to taxability and the related formalities of the indirect tax and customs duties regulations. It includes the result of a tax calculation, the relevant underlying parameters which can be processed by ERP-systems and/or indirect tax/customs duties systems, and data needed to comply with indirect tax and customs duties legislation and formalities. This document is not designed to collect audit data from the regulators like tax and/or customs authorities.
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General Information
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Standards Content (Sample)
International
Standard
ISO 5401
First edition
Audit data collection — Customs
2024-04
and indirect tax extension
Reference number
ISO 5401:2024(en) © ISO 2024
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ISO 5401:2024(en)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2024
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
© ISO 2024 – All rights reserved
ii
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ISO 5401:2024(en)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Modules, tables and fields . 2
4.1 General .2
4.2 Naming conventions .3
4.3 Representation and datatype of data elements .4
4.4 Characteristics tables .4
4.5 Base module .5
4.5.1 General .5
4.5.2 BAS_Selection_Period .5
4.6 General ledger module .6
4.6.1 General .6
4.6.2 GL_Details_Characteristics .7
4.7 Sales module .9
4.7.1 General .9
4.7.2 SAL_Invoices_Details_CHAR .
...
FINAL DRAFT
International
Standard
ISO/FDIS 5401
ISO/TC 295
Audit data collection — Customs
Secretariat: SAC
and indirect tax extension
Voting begins on:
2024-01-31
Voting terminates on:
2024-03-27
RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT,
WITH THEIR COMMENTS, NOTIFICATION OF ANY
RELEVANT PATENT RIGHTS OF WHICH THEY ARE AWARE
AND TO PROVIDE SUPPOR TING DOCUMENTATION.
IN ADDITION TO THEIR EVALUATION AS
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO
LOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT
INTERNATIONAL STANDARDS MAY ON OCCASION HAVE
TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL
TO BECOME STAN DARDS TO WHICH REFERENCE MAY BE
MADE IN NATIONAL REGULATIONS.
Reference number
ISO/FDIS 5401:2024(en) © ISO 2024
---------------------- Page: 1 ----------------------
FINAL DRAFT
ISO/FDIS 5401:2024(en)
International
Standard
ISO/FDIS 5401
ISO/TC 295
Audit data collection — Customs
Secretariat: SAC
and indirect tax extension
Voting begins on:
Voting terminates on:
RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT,
COPYRIGHT PROTECTED DOCUMENT
WITH THEIR COMMENTS, NOTIFICATION OF ANY
RELEVANT PATENT RIGHTS OF WHICH THEY ARE AWARE
AND TO PROVIDE SUPPOR TING DOCUMENTATION.
© ISO 2024
IN ADDITION TO THEIR EVALUATION AS
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO
LOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
INTERNATIONAL STANDARDS MAY ON OCCASION HAVE
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL
or ISO’s member body in the country of the requester.
TO BECOME STAN DARDS TO WHICH REFERENCE MAY BE
MADE IN NATIONAL REGULATIONS.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland Reference number
ISO/FDIS 5401:2024(en) © ISO 2024
© ISO 2024 – All rights reserved
ii
---------------------- Page: 2 ----------------------
ISO/FDIS 5401:2024(en)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Modules, tables and fields . 2
4.1 General .2
4.2 Naming conventions .3
4.3 Representation and datatype of data elements .4
4.4 Characteristics tables .4
4.5 Base module .5
4.5.1 General .5
4.5.2 BAS_Selection_Per
...
ISO/DISFDIS 5401:2023(E)
ISO/TC 295/WG 1
Secretariat: SAC
Date: 2023-12-052024-01-16
Audit data collection — Customs and indirect tax extension
FDIS stage
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ISO/DISFDIS 5401:20232024(E)
© ISO 20232024
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this
publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical,
including photocopying, or posting on the internet or an intranet, without prior written permission. Permission can
be requested from either ISO at the address below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: + 41 22 749 01 11
EmailE-mail: copyright@iso.org
Website: www.iso.orgwww.iso.org
Published in Switzerland
ii © ISO 2023 – All rights reserved
© ISO 2024 – All rights reserved
ii
---------------------- Page: 2 ----------------------
ISO/DISFDIS 5401:20232024(E)
Contents
Foreword . vi
Introduction .vi i
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Modules, tables and fields . 3
4.1 General . 3
4.2 Naming conventions . 4
4.3 Representation and datatype of data elements . 5
4.4 Characteristics tables . 5
4.5 Base module . 5
4.5.1 General . 5
4.5.2 BAS_Selection_Period . 5
4.6 General ledger module . 6
4.6.1 General . 6
4.6.2 GL_Details_Characteristics . 7
4.7 Sales module . 9
4.7.1 General . 9
4.7.2 SAL_Invoices_Details_CHAR . 10
4.8 Purchase module . 12
4.8.1 General . 12
4.8.2 PUR_Invoices_Details_CHAR .
...
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