FOLIO Ontology

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Identification

IRI:
https://folio.openlegalstandard.org/RDdqsk03WML25mgKSsphtRh
Label Other Specific Goods and Services Tax Payment
Preferred Label Other Taxes on Specific Goods and Services
Identifier N/A
Alternative Labels
Extractive Industry Tax Payment Fossil Fuel Extraction Tax Payment Mineral Extraction Tax Payment Resource Extraction Tax Payment Specific Commodity Tax Payment

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.

Class Relationships

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Parent Class Of 0

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Additional Information

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Notes

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Editorial Information

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