Other Percentage Tax
As a rule, value added tax (VAT) is imposed on every sale, barter, or exchange of goods or services and on importations. However, there are instances where the same does not apply because the transaction is subject to other percentage taxes (OPT) by nature. Find out the find lines of their distinctions in this presentation. You will likewise have an overview of documentary stamp tax (DST), excise tax, community tax certificates (CTC)
Opt extensive and overview of excise tax. dst and ctc.feb.2011
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