diff --git a/sql/5306/tva_delete.sql b/sql/5306/tva_delete.sql
new file mode 100644
index 000000000..bcfcb5b17
--- /dev/null
+++ b/sql/5306/tva_delete.sql
@@ -0,0 +1,20 @@
+-- Function: tva_delete(p_tva_id int4)
+
+-- DROP FUNCTION tva_delete(int4);
+
+CREATE OR REPLACE FUNCTION tva_delete(int4)
+  RETURNS void AS
+$BODY$declare
+	p_tva_id alias for $1;
+	nCount integer;
+	
+begin
+	nCount=0;
+	select count(*) into nCount from quant_sold where qs_vat_code=p_tva_id;
+	if nCount = 0 then
+		delete from tva_rate where tva_id=p_tva_id;
+	end if;
+	return;
+end;$BODY$
+  LANGUAGE 'plpgsql' VOLATILE;
+ALTER FUNCTION tva_delete(int4) OWNER TO phpcompta;
diff --git a/sql/5306/tva_insert.sql b/sql/5306/tva_insert.sql
new file mode 100644
index 000000000..5459723d1
--- /dev/null
+++ b/sql/5306/tva_insert.sql
@@ -0,0 +1,45 @@
+-- Function: tva_insert(int4, text, numeric, text, text)
+
+-- DROP FUNCTION tva_insert(int4, text, "numeric", text, text);
+
+CREATE OR REPLACE FUNCTION tva_insert(int4, text, "numeric", text, text)
+  RETURNS int4 AS
+$BODY$declare
+p_tva_id alias for $1;
+p_tva_label alias for $2;
+p_tva_rate alias for $3;
+p_tva_comment alias for $4;
+p_tva_poste alias for $5;
+debit text;
+credit text;
+nCount integer;
+begin
+-- verify that label is not null
+if length(trim(p_tva_label)) = 0 then
+	return 3;
+end if;
+select count(*) into nCount from tva_rate 
+	where tva_id=p_tva_id;
+if nCount != 0 then
+	return 5;
+end if;
+-- check is poste exists
+if length(trim(p_tva_poste)) != 0 then
+-- check if it is a comma list
+	if position (',' in p_tva_poste) = 0 then return 4; end if;
+-- separate "credit" and "debit"
+	debit  = split_part(p_tva_poste,',',1);
+	credit  = split_part(p_tva_poste,',',2);
+-- check if those account exist
+	select count(*) into nCount from tmp_pcmn where pcm_val=debit;
+	if nCount = 0 then return 4; end if;
+	select count(*) into nCount from tmp_pcmn where pcm_val=credit;
+	if nCount = 0 then return 4; end if;
+ 
+end if;
+insert into tva_rate(tva_id,tva_label,tva_rate,tva_comment,tva_poste)
+	values (p_tva_id,p_tva_label,p_tva_rate,p_tva_comment,p_tva_poste);
+return 0;
+end;$BODY$
+  LANGUAGE 'plpgsql' VOLATILE;
+ALTER FUNCTION tva_insert(int4, text, "numeric", text, text) OWNER TO phpcompta;
diff --git a/sql/5306/tva_modify.sql b/sql/5306/tva_modify.sql
new file mode 100644
index 000000000..f12661b27
--- /dev/null
+++ b/sql/5306/tva_modify.sql
@@ -0,0 +1,41 @@
+-- Function: tva_insert(p_tva_id text, p_tva_label text, p_tva_rate text, p_tva_comment text, p_tva_poste text)
+
+-- DROP FUNCTION tva_insert(text, text, text, text, text);
+
+CREATE OR REPLACE FUNCTION tva_modify(integer, text, numeric, text, text)
+  RETURNS int4 AS
+$BODY$declare
+p_tva_id alias for $1;
+p_tva_label alias for $2;
+p_tva_rate alias for $3;
+p_tva_comment alias for $4;
+p_tva_poste alias for $5;
+debit text;
+credit text;
+nCount integer;
+begin
+-- verify that label is not null
+if length(trim(p_tva_label)) = 0 then
+	return 3;
+end if;
+
+-- check is poste exists
+if length(trim(p_tva_poste)) != 0 then
+-- check if it is a comma list
+	if position (',' in p_tva_poste) = 0 then return 4; end if;
+-- separate "credit" and "debit"
+	debit  = split_part(p_tva_poste,',',1);
+	credit  = split_part(p_tva_poste,',',2);
+-- check if those account exist
+	select count(*) into nCount from tmp_pcmn where pcm_val=debit;
+	if nCount = 0 then return 4; end if;
+	select count(*) into nCount from tmp_pcmn where pcm_val=credit;
+	if nCount = 0 then return 4; end if;
+ 
+end if;
+update tva_rate set tva_label=p_tva_label,tva_rate=p_tva_rate,tva_comment=p_tva_comment,tva_poste=p_tva_poste
+	where tva_id=p_tva_id;
+return 0;
+end;$BODY$
+  LANGUAGE 'plpgsql' VOLATILE;
+ALTER FUNCTION tva_modify(integer, text, numeric, text, text) OWNER TO phpcompta;