VALUE ADDED TAX

Value Added Tax (VAT) is a tax levied top:
a. delivery of taxable goods in the Customs Area conducted by the 
    employer;
b. imports taxable goods;
c. delivery of Taxable Services Taxes in the Customs Area  
    conducted by the employer;

d. utilization of intangible Taxable Goods from outside the Customs Area within the Customs Area;
e. utilization of Taxable Services from outside the Customs Area in the customs area;
f. export of taxable goods Tangible by Entrepreneurs Taxable;
g. export of taxable goods Intangible by Taxable Employers; and
h. export of taxable services by Taxable.