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VAT

CATEGORY

Tax

Definition

VAT (Value-Added Tax) is a consumption tax levied on the value added to goods and services at each stage of production, distribution, or sale. VAT is collected at each stage of the supply chain, with businesses acting as intermediaries for the tax authorities by charging, collecting, and remitting VAT on behalf of the government. VAT is typically calculated as a percentage of the sales price and is borne by the end consumer.

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