Identification
Definition
General Sales and Consumption Tax Payment includes all taxes, other than import and export duties, levied on the production, leasing, transfer, delivery, or sale of a wide range of goods and the rendering of a wide range of services. These taxes apply to both domestically produced and imported goods, irrespective of the stage of production or distribution at which they are levied. This category covers value-added taxes, sales taxes, and multi-stage cumulative taxes, including adjustments for border transactions.
Class Relationships
Sub Class Of
Is Defined By
N/A
See Also
None
Parent Class Of 3
Class Hierarchy Visualization
Interactive graph showing class relationships - click on any node to navigate to that class
Additional Information
Metadata
Comment
None
Description
None
Notes
- • None
Editorial Information
History Note
None
Editorial Note
None
Deprecated
No
Source and Origin
No source or origin information available