Elements and Performance Criteria
- Assess goods and documents for duty and tax liability
- Goods and documents are examined in accordance with legislation, organisational guidelines and procedures
- Class of taxes, fees or charges is determined in accordance with legislation and guidelines
- The value of the goods/services is determined
- Liability to pay taxes, fees and charges is determined in accordance with legislation, policies and guidelines
- The rate of taxes, fees and charges is determined in accordance with organisational policy and procedures
- Calculate taxes, fees and charges
- Complete transaction records
- Records of transaction are completed clearly and accurately in accordance with organisational guidelines, and identify all relevant information
- Transaction records are issued in accordance with organisational guidelines and standard operating procedures
- Copies of transaction records are retained and stored in accordance with legislation, policies, guidelines and procedures
- Assess goods and documents for duty and tax liability
- Goods and documents are examined in accordance with legislation, organisational guidelines and procedures.
- Class of taxes, fees or charges is determined in accordance with legislation and guidelines.
- The value of the goods/services is determined.
- Liability to pay taxes, fees and charges is determined in accordance with legislation, policies and guidelines.
- The rate of taxes, fees and charges is determined in accordance with organisational policy and procedures.
- Calculate taxes, fees and charges
- Complete transaction records
- Records of transaction are completed clearly and accurately in accordance with organisational guidelines, and identify all relevant information.
- Transaction records are issued in accordance with organisational guidelines and standard operating procedures.
- Copies of transaction records are retained and stored in accordance with legislation, policies, guidelines and procedures.