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What is the tax base for the computation of excise taxes for locally produced goods according to the original law (Proclamation No. 307/2002)?
What is the tax base for the computation of excise taxes for locally produced goods according to the original law (Proclamation No. 307/2002)?
- Cost of production (correct)
- Ex-factory price excluding VAT
- Cost of production plus applicable customs duty
- CIF value plus applicable customs duty
What created administrative challenges for the tax authority in the computation and validation of the tax base for locally produced goods?
What created administrative challenges for the tax authority in the computation and validation of the tax base for locally produced goods?
- Ex-factory price
- Cost of production (correct)
- Applicable customs duty
- CIF value
What is the tax base for the computation of excise taxes for locally produced goods according to the new excise tax proclamation (No. 1186/2020) issued in 2020?
What is the tax base for the computation of excise taxes for locally produced goods according to the new excise tax proclamation (No. 1186/2020) issued in 2020?
- Cost of production
- CIF value plus applicable customs duty
- Cost of production excluding VAT
- Ex-factory price excluding VAT, excise stamps, and returnable containers (correct)
What do the excise duty rates now range from?
What do the excise duty rates now range from?
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What type of items are subject to excise tax based on the new proclamation (No. 1186/2020)?
What type of items are subject to excise tax based on the new proclamation (No. 1186/2020)?
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