{"iri":"https://folio.openlegalstandard.org/RLCgcyVpMJC9pO2jdogXYJ","label":"Turnover and Other General Goods and Services Tax Payment","sub_class_of":["https://folio.openlegalstandard.org/R7NkMt6XJKd4fSolKqqOy5B"],"parent_class_of":[],"is_defined_by":null,"see_also":[],"comment":null,"deprecated":false,"preferred_label":"Multi-Stage Consumption Tax","alternative_labels":["Multi-Stage Tax Payment","Turnover and other general taxes on goods and services"],"translations":{},"hidden_label":null,"definition":"Turnover and Other General Goods and Services Tax Payment refers to multi-stage cumulative taxes and taxes where elements of consumption taxes are combined with multistage taxes. These taxes are levied each time a transaction takes place, without deduction for taxes paid on inputs. Multi-stage taxes can incorporate elements of value-added or sales taxes, leading to taxation at multiple points in the supply chain.","examples":[],"notes":[],"history_note":null,"editorial_note":null,"in_scheme":null,"identifier":null,"description":null,"source":null,"country":null}