CCrmTax::GetDefaultVatRateInfo

static function GetDefaultVatRateInfo(): ?array
{
	if (self::$DEFAULT_VAT_RATE !== null)
	{
		return self::$DEFAULT_VAT_RATE;
	}

	if (!Loader::includeModule('catalog'))
	{
		return null;
	}

	$fields = Catalog\VatTable::getRow([
		'select' => [
			'ID',
			'SORT',
			'NAME',
			'RATE',
			'EXCLUDE_VAT',
		],
		'filter' => [
			'=ACTIVE' => 'Y',
		],
		'order' => [
			'SORT' => 'ASC',
			'ID' => 'ASC',
		]
	]);
	if (is_array($fields))
	{
		$ID = (int)$fields['ID'];
		self::$DEFAULT_VAT_RATE = [
			'ID' => $ID,
			'NAME' => $fields['NAME'] ?? '[' . $ID . ']',
			'VALUE' => $fields['EXCLUDE_VAT'] === 'Y' ? null : round((float)$fields['RATE'], 2),
		];
	}

	return self::$DEFAULT_VAT_RATE;
}