Taxes on provision of goods and services (TC 4)

A1A.395.

Taxes on provision of goods and services (TC 4) consists of taxes that become payable as a result of the production, sale, transfer, leasing or delivery of goods and rendering of services, or as a result of their use for own consumption or own capital formation. This category is further classified into:

• general taxes on provision of goods and services (TC 41);
• excises (TC 42);
• taxes on international trade (TC 43);
• taxes on gambling (TC 44);
• taxes on insurance (TC 45); and
• taxes on financial and capital transactions (TC 46).

Excludes: Taxes levied on the use of goods or on permission to use goods or to perform activities (classified to taxes on the use of goods and performance of activities (TC 5)).