Billing Slabs:
Criteria:
Property Type
Property Subtype
Usage Category Major
Usage Category Minor
Usage Category Subminor
Usage Category Detail
Ownership Category
Sub Ownership Category
Plot Size
Floor Number
Area Type
The combination of the above variables can be used to define a billing slab.The billing slabs are stored in db in table named “eg_pt_billingslab_v2”. To perform CRUD operations on the billing slabs API’s are provided in the module. Following is a sample create request:
{
"RequestInfo": {
"apiId": "string",
"ver": "string",
"ts": 0,
"action": "string",
"did": "string",
"key": "string",
"msgId": "string",
"requesterId": "string",
"authToken": "cfc03668-a90f-4bf8-a955-53b8691dc112"
},
"BillingSlab": [
{
"tenantId": "pb.amritsar",
"id": "7d32f05b-1e0a-f618-d26a-1ea65272a289",
"propertyType": "BUILTUP",
"propertySubType": "SHAREDPROPERTY",
"usageCategoryMajor": "RESIDENTIAL",
"usageCategoryMinor": "ALL",
"usageCategorySubMinor": "ALL",
"usageCategoryDetail": "ALL",
"ownerShipCategory": "INDIVIDUAL",
"subOwnerShipCategory": "ALL",
"areaType": "AREA1",
"fromPlotSize": 55.57,
"toPlotSize": null,
"occupancyType": "SELFOCCUPIED",
"fromFloor": 2,
"toFloor": 31,
"unitRate": 2,
"isPropertyMultiFloored": true,
"unBuiltUnitRate": 2,
"arvPercent": 0,
"auditDetails": {
"createdBy": "23594",
"lastModifiedBy": null,
"createdTime": 1535100744685,
"lastModifiedTime": 0
}
}
]
}
The 'ALL' keyword can be used if the slab is independent of that particular variable. If fromPlotSize or toPlotSiz values are null they will set to positive infinity and negative infinity, similar process will be for fromFloor and toFloor.
Estimation:
The estimation service class loops through all the unit’s and calculates the tax based on applicable billing slab. The exemptions are calculated using master data in MDMS Service. Each tax or exemption is added in tax head estimate. Following are the exemptions and taxes that are calculated:
Property Base Tax
Owner Exemption
Unit Exemption
Penalty
Rebate
Interest
Fire Cess
Cancer Cess
From the above charges and exemptions penalty,interest and rebate are time based. Rebate is given if the payment is done before the rebate deadline date specified in Rebate master data. Similarly penalty is charged if payment is not done before the deadline to pay tax. After the deadline to pay tax is passed daily interest is charged according to rate defined in master.
Property Tax:
Property tax is calculated by adding the tax for each unit calculated using the billing slab for that unit. The formula for calculating tax for unit is:
unitTax = unitArea * slabRate
In case the unit is commercial and rented the formula is as follows:
unitTax = arv * slabArvPercent/100
arv stands for Annual rent value.
If the property contains ground units (i.e unit with floor number = 0) then tax is also calculated for unbuilt area. The formula for calculating tax on unbuilt area is as follows:
diffArea = landArea - builtUpArea unbuilt tax = (unBuiltRate / groundUnitsCount) * (diffArea)
Interest:
Below is a sample of master data json for interest :
{
"tenantId": "pb",
"moduleName": "PropertyTax",
"Interest": [
{
"rate": 18,
"minAmount": null,
"flatAmount": null,
"maxAmount": null,
"fromFY": "2015-16",
"startingDay": "1/01/2016"
},
{
"rate": 12,
"minAmount": null,
"flatAmount": null,
"maxAmount": null,
"fromFY": "2015-16",
"startingDay": "1/04/2016"
},
{
"rate": 9,
"minAmount": null,
"flatAmount": null,
"maxAmount": null,
"fromFY": "2018-19",
"startingDay": "11/12/2018"
}
]
}
If for the given year rate is not defined the service will recursively fallback on the previous year until it find’s a defined rate slab. The time for which interest is applicable is calculated by subtracting the epoch value of starting day (At 00:00 AM) from the end of day (23:59 PM) epoch value of current date. In case of partial payment the interest is calculated for each intervals between payments and summed as the applicable amount for interest won’t be constant throughout.
Round Off:
If the fraction is greater than equal to 0.5 the number is round up else it’s round down. eg: 100.4 will be rounded to 100 while 100.6 will be rounded to 101
Penalty:
The following is the format of penalty master data:
{
"tenantId": "pb",
"moduleName": "PropertyTax",
"Penalty": [
{
"rate": 10,
"minAmount": null,
"flatAmount": null,
"fromFY": "2018-19",
"startingDay": "1/01/2019"
}
}
If the time during demand creation date is greater than penalty starting day, a penalty of x% will be applied. The x% is defined in the rate field. Penalty also provides fallback for master data i.e if for a particular year entry is not present it will recursively search for previous year and apply that rate.
Owner Exemption:
Depending on the owner type of user flat amount or percentage of tax amount is given as exemption. In case of multiple owners the exemption is calculated for each owner and summed. Following is a sample master data:
{
"tenantId": "pb",
"moduleName": "PropertyTax",
"OwnerType": [
{
"name": "Freedom Fighter",
"code": "FREEDOMFIGHTER",
"active": true,
"fromFY": "2015-16",
"exemption": {
"rate": 100,
"maxAmount": null,
"flatAmount": null
}
},
{
"name": "Handicapped Person",
"code": "HANDICAPPED",
"active": true,
"fromFY": "2015-16",
"exemption": {
"rate": null,
"maxAmount": null,
"flatAmount": 5000
}
}
{
"name": "None of the above",
"code": "NONE",
"active": true,
"fromFY": "2015-16"
}
]
}
Demand Generation:
Once property is send to calculator it’s tax estimates are calculated. Using this tax head estimates demandDetails are created. For every tax head estimate demand generate function will create a corresponding demandDetail.
Whenever _calculate API is called demand is first searched based on the property id and the demand from and to period. If demand already exist’s the same demand is updated else new demand is generated with consumer code as propertyId and demand from and to period equal to financial year start and end period. In case of Reassessment the demand is always updated for the given year.
In case of update if the tax head estimates changes ,the difference in amount for that tax head is added as new demandDetail. For example if the initial demand has one demand detail with PT_TAX equal to 100
"demandDetails": [
{
"id": "77ba1e93-a535-409c-b9d1-a312c409bd45",
"demandId": "687c3176-305b-461d-9cec-2fa26a30c88f",
"taxHeadMasterCode": "PT_TAX",
"taxAmount": 100,
"collectionAmount": 100,
"additionalDetails": null,
"auditDetails": {
"createdBy": "04956309-87cd-4526-b4e6-48123abd4f3d",
"lastModifiedBy": "04956309-87cd-4526-b4e6-48123abd4f3d",
"createdTime": 1583675275873,
"lastModifiedTime": 1583675298705
},
"tenantId": "pb.amritsar"
}
],
After updating if the PT_TAX increases to 150 we add one more demand detail to account for the increased amount. The demand detail will be updated to:
"demandDetails": [
{
"id": "77ba1e93-a535-409c-b9d1-a312c409bd45",
"demandId": "687c3176-305b-461d-9cec-2fa26a30c88f",
"taxHeadMasterCode": "PT_TAX",
"taxAmount": 100,
"collectionAmount": 0,
"additionalDetails": null,
"auditDetails": {
"createdBy": "04956309-87cd-4526-b4e6-48123abd4f3d",
"lastModifiedBy": "04956309-87cd-4526-b4e6-48123abd4f3d",
"createdTime": 1583675275873,
"lastModifiedTime": 1583675298705
},
"tenantId": "pb.amritsar"
},
{
"id": "0d83f4b0-6442-11ea-bc55-0242ac130003 ",
"demandId": "687c3176-305b-461d-9cec-2fa26a30c88f",
"taxHeadMasterCode": "PT_TAX",
"taxAmount": 50,
"collectionAmount": 0,
"additionalDetails": null,
"auditDetails": {
"createdBy": "04956309-87cd-4526-b4e6-48123abd4f3d",
"lastModifiedBy": "04956309-87cd-4526-b4e6-48123abd4f3d",
"createdTime": 1583675275873,
"lastModifiedTime": 1583675298705
},
"tenantId": "pb.amritsar"
}
],
RoundOff is bill based i.e every time bill is generated round off is adjusted so that payable amount is whole number. Individual PT_ROUNDOFF in demand detail can be greater than 0.5 but the sum of all PT_ROUNDOFF will always be less than 0.5.
Example:
If demand is created and the total tax is suppose 100.40, then a negative round off amount of -0.40 is added so that the tax becomes 100. If during reassessment the tax changes and becomes 111.70, to round it off estimate will give taxhead estimate of +0.3. The demand generation logic will add a new demand detail by taking the difference in the old and new tax amount for that taxhead. Therefore a new demand detail of 0.3-(-0.4)=0.7 will be added. There will be now two PT_ROUNDOFF taxheads one with amount -0.4 and other with 0.7 making the total round off amount (-0.4+0.7)= 0.3 which with the tax amount of 111.70 will give bill amount of 111.70+0.3=112
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