{"iri":"https://folio.openlegalstandard.org/RCktsurmgtZsqgr2mm4Z8av","label":"Export Tax Payment","sub_class_of":["https://folio.openlegalstandard.org/R9L4OY7QCBEVJpav2Da6Gef"],"parent_class_of":[],"is_defined_by":null,"see_also":[],"comment":null,"deprecated":false,"preferred_label":"Taxes on Exports","alternative_labels":["Export Duty Payment","Export Levies","Export Levy Payment"],"translations":{},"hidden_label":null,"definition":"Export Tax Payment refers to taxes levied on goods and services exported from a country. Historically, these duties have been applied in countries like Australia, Canada, Portugal, and Finland for various economic reasons, including counter-cyclical measures. In the European Union, certain export levies are part of the Monetary Compensation Accounts (MCA) system. This category does not include repayments of general consumption taxes, excises, or customs duties on exported goods, which are deducted from gross receipts in other specific tax categories.","examples":[],"notes":[],"history_note":null,"editorial_note":null,"in_scheme":null,"identifier":null,"description":null,"source":null,"country":null}