# Turnover and Other General Goods and Services Tax Payment

**IRI:** https://folio.openlegalstandard.org/RLCgcyVpMJC9pO2jdogXYJ

## Labels

**Preferred Label:** Multi-Stage Consumption Tax

**Alternative Labels:**

- Multi-Stage Tax Payment
- Turnover and other general taxes on goods and services

## 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.

## Sub Class Of

- https://folio.openlegalstandard.org/R7NkMt6XJKd4fSolKqqOy5B

**Deprecated:** False