Identification
- Label (rdfs)
- General Sales and Consumption Tax Payment
- Preferred Label
- None
- Alternative Labels
- Comprehensive Sales Tax Payment, General Taxes, General Transaction Tax Payment
- Identifier
- N/A
Definition and Examples
- 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.