Country coverage: VAT/GST rate tables for 6 new jurisdictions (retry 1) (retry 2)

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    "output_tokens": 2756
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  "model": "claude-sonnet-4-20250514",
  "status": "success",
  "transport": "anthropic_api",
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  "response_text": "I'll create VAT/GST rate lookup tables for the 6 jurisdictions you specified. Here's the comprehensive coverage:\n\n## Brazil (BR) - ICMS + IPI + PIS/COFINS\n\n```python\nBR_TAX_RATES = {\n    'standard_icms': 18.0,  # Most common ICMS rate\n    'icms_interstate': {\n        'same_state': 18.0,\n        'different_state': 12.0,\n        'north_northeast_to_other': 7.0\n    },\n    'icms_by_state': {\n        'AC': 17.0, 'AL': 17.0, 'AP': 18.0, 'AM': 18.0,\n        'BA': 18.0, 'CE': 18.0, 'DF': 18.0, 'ES': 17.0,\n        'GO': 17.0, 'MA': 18.0, 'MT': 17.0, 'MS': 17.0,\n        'MG': 18.0, 'PA': 17.0, 'PB': 18.0, 'PR': 18.0,\n        'PE': 18.0, 'PI': 18.0, 'RJ': 20.0, 'RN': 18.0,\n        'RS': 18.0, 'RO': 17.5, 'RR': 17.0, 'SC': 17.0,\n        'SP': 18.0, 'SE': 18.0, 'TO': 18.0\n    },\n    'ipi_rates': {\n        'standard': 0.0,\n        'industrial_products': [5.0, 10.0, 15.0, 20.0, 25.0, 30.0],\n        'tobacco': 300.0,\n        'beverages': 20.0,\n        'automobiles': 7.0\n    },\n    'pis_cofins': {\n        'cumulative': {'pis': 0.65, 'cofins': 3.0},\n        'non_cumulative': {'pis': 1.65, 'cofins': 7.6}\n    }\n}\n```\n\n## India (IN) - GST\n\n```python\nIN_GST_RATES = {\n    'central_gst': {\n        '0': 0.0,    # Essential items\n        '5': 2.5,    # Basic necessities\n        '12': 6.0,   # Standard rate lower\n        '18': 9.0,   # Standard rate\n        '28': 14.0   # Luxury items\n    },\n    'state_gst': {\n        '0': 0.0,\n        '5': 2.5,\n        '12': 6.0,\n        '18': 9.0,\n        '28': 14.0\n    },\n    'integrated_gst': {  # For interstate transactions\n        '0': 0.0,\n        '5': 5.0,\n        '12': 12.0,\n        '18': 18.0,\n        '28': 28.0\n    },\n    'cess_rates': {  # Additional cess on luxury/sin goods\n        'coal': 400.0,  # per tonne\n        'tobacco': 5.0,  # additional %\n        'luxury_cars': 15.0,\n        'aerated_drinks': 12.0\n    },\n    'category_mapping': {\n        'essential_food': 0,\n        'processed_food': 5,\n        'restaurants': 5,\n        'textiles': 12,\n        'electronics': 18,\n        'luxury_cars': 28,\n        'tobacco': 28\n    }\n}\n```\n\n## South Korea (KR) - VAT\n\n```python\nKR_VAT_RATES = {\n    'standard_rate': 10.0,\n    'zero_rated': [\n        'exports',\n        'international_transport',\n        'services_consumed_abroad'\n    ],\n    'exempt_goods': [\n        'basic_foodstuffs',\n        'medical_services',\n        'educational_services',\n        'financial_services',\n        'residential_rent',\n        'public_transportation'\n    ],\n    'special_provisions': {\n        'small_business_threshold': 48000000,  # KRW\n        'simplified_tax_rate': 10.0,\n        'books_newspapers': 0.0,\n        'cultural_services': 0.0\n    }\n}\n```\n\n## Australia (AU) - GST\n\n```python\nAU_GST_RATES = {\n    'standard_rate': 10.0,\n    'zero_rated': [\n        'exports',\n        'precious_metals',\n        'currency',\n        'going_concern_business_sale'\n    ],\n    'gst_free': [\n        'basic_food',\n        'medical_care',\n        'education',\n        'childcare',\n        'water_sewerage_drainage',\n        'medical_aids_appliances',\n        'cars_disabled',\n        'religious_services'\n    ],\n    'input_taxed': [\n        'residential_rent',\n        'residential_premises_sale',\n        'financial_supplies',\n        'school_tuckshop',\n        'fundraising_events'\n    ],\n    'luxury_car_tax': {\n        'threshold_fuel_efficient': 84916,  # AUD 2023-24\n        'threshold_other': 71849,          # AUD 2023-24\n        'rate': 33.0\n    },\n    'registration_threshold': 75000  # AUD\n}\n```\n\n## Japan (JP) - Consumption Tax\n\n```python\nJP_CONSUMPTION_TAX = {\n    'standard_rate': 10.0,\n    'reduced_rate': 8.0,\n    'reduced_rate_items': [\n        'food_beverages',  # excluding alcohol and dining out\n        'newspapers',      # published twice weekly or more\n        'takeaway_food',\n        'home_delivered_food'\n    ],\n    'exempt_transactions': [\n        'land_sales',\n        'securities_transactions',\n        'postal_stamps',\n        'revenue_stamps',\n        'medicines_medical_devices',\n        'midwifery',\n        'burial_cremation',\n        'educational_services',\n        'welfare_services'\n    ],\n    'zero_rated': [\n        'exports',\n        'international_transport',\n        'services_consumed_abroad'\n    ],\n    'local_consumption_tax': {\n        'rate': 2.2,  # Additional local tax (22/78 of national rate)\n        'note': 'Included in the 10% standard rate'\n    },\n    'registration_threshold': 10000000  # JPY\n}\n```\n\n## Singapore (SG) - GST\n\n```python\nSG_GST_RATES = {\n    'current_rate': 9.0,  # Effective from 2024\n    'previous_rate': 8.0,  # 2023\n    'rate_history': {\n        '1994-04-01': 3.0,\n        '2003-01-01': 4.0,\n        '2004-01-01': 5.0,\n        '2007-07-01': 7.0,\n        '2023-01-01': 8.0,\n        '2024-01-01': 9.0\n    },\n    'zero_rated': [\n        'exports',\n        'international_services',\n        'investment_precious_metals',\n        'sale_going_concern',\n        'international_transport'\n    ],\n    'exempt_supplies': [\n        'residential_property_sale_lease',\n        'financial_services',\n        'digital_payment_tokens',\n        'betting_lottery',\n        'educational_services',\n        'charitable_fundraising'\n    ],\n    'registration_threshold': 1000000,  # SGD\n    'tourist_refund_scheme': {\n        'minimum_spend': 100,  # SGD\n        'refund_rate': 9.0\n    }\n}\n```\n\n## Unified Lookup Function\n\n```python\ndef get_tax_rate(country_code, transaction_type='standard', **kwargs):\n    \"\"\"\n    Universal tax rate lookup function\n    \"\"\"\n    rates = {\n        'BR': BR_TAX_RATES,\n        'IN': IN_GST_RATES,\n        'KR': KR_VAT_RATES,\n        'AU': AU_GST_RATES,\n        'JP': JP_CONSUMPTION_TAX,\n        'SG': SG_GST_RATES\n    }\n    \n    if country_code not in rates:\n        raise ValueError(f\"Country code {country_code} not supported\")\n    \n    country_rates = rates[country_code]\n    \n    # Country-specific logic\n    if country_code == 'BR':\n        state = kwargs.get('state', 'SP')\n        return country_rates['icms_by_state'].get(state, 18.0)\n    \n    elif country_code == 'IN':\n        is_interstate = kwargs.get('interstate', False)\n        rate_category = kwargs.get('category', '18')\n        if is_interstate:\n            return country_rates['integrated_gst'][rate_category]\n        else:\n            cgst = country_rates['central_gst'][rate_category]\n            sgst = country_rates['state_gst'][rate_category]\n            return {'cgst': cgst, 'sgst': sgst, 'total': cgst + sgst}\n    \n    elif country_code == 'JP':\n        item_type = kwargs.get('item_type', 'standard')\n        if item_type in country_rates['reduced_rate_items']:\n            return country_rates['reduced_rate']\n        return country_rates['standard_rate']\n    \n    elif country_code == 'SG':\n        effective_date = kwargs.get('date', '2024-01-01')\n        return country_rates['current_rate']\n    \n    else:  # AU, KR\n        if transaction_type == 'zero_rated':\n            return 0.0\n        return country_rates.get('standard_rate', 10.0)\n\n# Usage examples:\nprint(get_tax_rate('BR', state='RJ'))  # 20.0\nprint(get_tax_rate('IN', category='18', interstate=True))  # 18.0\nprint(get_tax_rate('JP', item_type='food_beverages'))  # 8.0\nprint(get_tax_rate('SG'))  # 9.0\nprint(get_tax_rate('AU'))  # 10.0\nprint(get_tax_rate('KR'))  # 10.0\n```\n\nThis comprehensive lookup system covers all major VAT/GST scenarios for the 6 jurisdictions, including special rates, exemptions, and country-specific complexities like Brazil's multi-layered tax system and India's dual GST structure."
}