Accounting

documented — grounded in the official accounting tables (S016: receipts, TAX_TAB, account transactions in/out) and S003 boxes 48/B.

Once a declaration is assessed, the declarant pays, a receipt is issued, and the money is recorded against an account ledger. (GOAL §4.4.)

Tables

Table	Purpose
account	Trader deferred-payment / credit / prepayment / guarantee account (box 48)
payment	Settlement of an assessed declaration — cash or against an account (box B)
receipt	The receipt issued on payment
account_movement	Ledger debit/credit against an account, with running balance
guarantee	Security / bond backing suspense regimes (box 52)

erDiagram
    declaration ||--o{ payment : "settles"
    payment ||--o| receipt : "issues"
    account ||--o{ payment : "charged to"
    account ||--o{ account_movement : "ledger"
    payment ||--o{ account_movement : "posts"
    trader ||--o{ account : "holds"
    trader ||--o{ guarantee : "lodges"

Payment mode is flexible: a NULL account_id on payment means cash; otherwise it draws on the trader's account, and an account_movement records the debit and the resulting balance.

Example — assessed vs paid reconciliation

SET search_path TO asycuda, public;

SELECT d.registration_number,
       assessed.total_tax,
       p.amount        AS paid,
       r.receipt_number
FROM declaration d
JOIN LATERAL (
    SELECT sum(tl.tax_amount) AS total_tax
    FROM declaration_item di
    JOIN declaration_tax_line tl ON tl.declaration_item_id = di.id
    WHERE di.declaration_id = d.id
) assessed ON true
LEFT JOIN payment p ON p.declaration_id = d.id
LEFT JOIN receipt r ON r.payment_id = p.id
WHERE d.trader_reference = 'REF-2026-0001';

A healthy declaration has total_tax = paid = receipt.total_amount. Full columns in the data dictionary.