What are the rates of sales tax

Related Topics:| Tax Advice | Sales Tax |

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What are the rates of sales tax?

Sales tax is an ad valorem tax and currently chargeable at the following rates:

Class of goods	Rate
	%
Fruits, certain foodstuff, timber and building materials	5
Cigarettes, liquor and alcoholic drinks	15
All other goods not specifically exempted	10

With effect from 1 January 2000, sales tax can also be computed based on the quantity of taxable goods sold, used or disposed of, or imported.

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Rate