Information and concepts of tax


20/06/2016

Sales Tax

The tax imposed by Law no. 6 of 1994 and its amendments on the imported or domestic goods and services. It is collected indirectly from the customer as an increase in the item's or the service's price equal to the tax. The authorized person collects the tax from the buyer and delivers it to the department within the specified dates.

 

Taxable person

A person who must pay the tax or collect it at the sale or import and deliver it to the Department according to the law when he meets the terms of reference – to import a taxable item or service, reach the limit of registration or register voluntarily and sell that item or service for commercial purposes provided that the activity itself is liable to tax. The tax is due on importing all taxable items and services whether the importer is registered or not even if the import is for personal purposes except what is exempted under the Customs Law.