Identification
Definition
Sales and Consumption Tax Payment (aka Tax payment on production, sale, transfer, leasing and delivery of goods and rendering of services) consists of all taxes, levied on transactions in goods and services on the basis of their intrinsic characteristics (e.g., value, weight of tobacco, strength of alcohol, and so on) as distinct from taxes imposed on the use of goods, or permission to use goods or perform activities.
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Additional Information
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Description
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Editorial Information
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Editorial Note
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Deprecated
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