{"iri":"https://folio.openlegalstandard.org/RDdqsk03WML25mgKSsphtRh","label":"Other Specific Goods and Services 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":"Other Taxes on Specific Goods and Services","alternative_labels":["Extractive Industry Tax Payment","Fossil Fuel Extraction Tax Payment","Mineral Extraction Tax Payment","Resource Extraction Tax Payment","Specific Commodity Tax Payment"],"translations":{},"hidden_label":null,"definition":"Other Specific Goods and Services Tax Payment includes taxes on the extraction of minerals, fossil fuels, and other exhaustible resources from privately-owned deposits or those owned by another government, along with any other unallocable receipts from taxes on specific goods and services. These taxes are typically assessed as a fixed amount per unit of quality or weight, but can also be a percentage of value, and are recorded when the resources are extracted. Payments from the extraction of resources from government-owned deposits are classified as rent.","examples":[],"notes":[],"history_note":null,"editorial_note":null,"in_scheme":null,"identifier":null,"description":null,"source":null,"country":null}