All tax rates configured taxes for your site are recorded under the Expired tab upon every change. This forms the basis for calculating the applicable taxes while backdating a subscription. Currently, the taxes are recalculated if the subscription is backdated to the date when an expired tax rate is applicable.
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For example, based on the above image if an invoice is backdated between Jan 29, 2021, and Feb 10, 2021 will include the tax rates as 22% and 30% irrespective of the tax rates that are configured on your Chargebee site.
Note: The taxes are applied based on the date of the backdated invoice and not the date the backdated action takes effect.