Consumption Tax Q&A

Consumption tax is a tax levied on consumer goods and consumer activities. All institutions and individuals producing consumer goods, or processing consumer goods on consignments or importing consumer goods shall be liable to consumption tax.

This topic offers articles regarding the taxpayers of consumption tax, taxable items and rates, computation method, reductions and exemptions, time limits, where tax payment should be made, and related answers to questions you may have.

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Useful Articles:

•  Q: Where to pay consumption tax?
•  Q: When to pay consumption tax?
•  Q: What are the rules for determining when the liability to consumption tax arises?
•  Q: How to compute the sales value and sales volumes for taxable consumer goods?
•  Q: How to compute consumption tax payable?
•  Q: Who are the taxpayers liable to consumption tax?
•  Q: Can consumption tax be refunded or exempt for the exported consumer goods?
•  Q: How consumption tax is assessed and paid on self produced taxable consumer goods for the taxpayer’s own use?
•  Q: How consumption tax is assessed for imported taxable consumer goods?
•  Q: How consumption tax is assessed for taxable consumer goods sub-contracted for processing?
•  Q: How many taxable items are there in consumption tax? And what are the tax rates (tax amounts per unit)?

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