SAM132030 - Statements: transactions on statements: transactions on simple statements

The Simple Statement was introduced in August 2006.

In the period November 1996 to March 1997, a Brought Forward statement layout was used. For more information about the Brought Forward statement see subject 바카라 사이트˜Transactions on Brought Forward Statements바카라 사이트™ (SAM132010).

From April 1997, the style of the statement changed to an Open Item layout. This layout is still used where a Simple Statement cannot be produced or the taxpayer requests this style. It is also the layout used to display all statements in function VIEW STATEMENT and manually produced statements using the SEES Statement facility. For more information about the Open Item statement see subject 바카라 사이트˜Transactions on Open Item Statements바카라 사이트™ (SAM132020).

The Simple Statement only shows the changes to the SA account since the last statement was issued.

The first line of the statement shows the amount brought forward from the previous statement. The amount is shown in the balance column (followed by the suffix 바카라 사이트˜CR바카라 사이트™ if a credit).

The changes to the account are then shown. The amount is shown in the 바카라 사이트˜Tax Due바카라 사이트™ column if a debit, and the 바카라 사이트˜Credits바카라 사이트™ column if a credit. Where there are several debit transactions for the same date these are grouped together and sub-totalled. Similarly if there are several credits for the same date these are also grouped together and sub-totalled.

Where the statement requires two or more pages, the last entry on the previous page is 바카라 사이트˜Carried forward to next page바카라 사이트™ with the amount shown in the balance column. The first entry on the continuation page(s) is 바카라 사이트˜Balance brought forward from previous page바카라 사이트™, again with the amount in the Balance column.

The final line of the statement shows the description 바카라 사이트˜Amount to pay바카라 사이트™ followed by the account balance (followed by the suffix 바카라 사이트˜CR바카라 사이트™ if a credit).

After the last entry on the 1st page, and before the payslip where printed, a summary box is displayed. This shows the overall account balance and where there are amounts outstanding and/or shortly becoming due provides a summarised breakdown of the amounts to be paid.

The transaction descriptions used on the Simple Statements are divided into 5 categories

  • Charges (SAM132050)
  • Payment credits (SAM132051)
  • Payment debits (SAM132052)
  • Adjustments and amendments (SAM132053)
  • Miscellaneous descriptions (SAM132054)

Notes:

1. You can only view a copy of an issued Simple statement through View Statement in the Online service SA View L & P. Copies are retained within View Statement for 3 calendar years

2. A Simple Statement created 바카라 사이트˜today바카라 사이트™ shows a statement date of 바카라 사이트˜today바카라 사이트™ minus 1 day and does not reflect the current accounting position. The following transactions which can be viewed on the current statement in function VIEW STATEMENT are excluded from a Simple statement created 바카라 사이트˜today바카라 사이트™

  • Online movements, for example, a remission or a transfer from OAS, recorded 바카라 사이트˜today바카라 사이트™
  • Batch movements, for example, payments, recorded with a date of 바카라 사이트˜today바카라 사이트™ minus 1 working day