Search references for INDIRECT TAX. Phrases containing INDIRECT TAX
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Type of tax
An indirect tax (such as a sales tax, per unit tax, value-added tax (VAT), excise tax, consumption tax, or tariff) is a tax that is levied upon goods and
Indirect_tax
Law enforcement agency
The Central Board of Indirect Taxes and Customs (CBIC), is a statutory body under the Department of Revenue, Ministry of Finance, Government of India.
Central Board of Indirect Taxes and Customs
Central_Board_of_Indirect_Taxes_and_Customs
Software used for tax compliance
around the globe. Tax compliance software can be divided into two main categories: direct and indirect tax compliance software. A direct tax is one paid directly
Tax_compliance_software
Central Civil Service under Central Board of Indirect Taxes and Customs
The Indian Revenue Service (Customs and Indirect Taxes) is a part of central civil service of the government of India. It is a part of the Indian Revenue
Indian Revenue Service (Customs and Indirect Taxes)
Indian_Revenue_Service_(Customs_and_Indirect_Taxes)
Tax paid directly to the government by the person on whom it is imposed
direct tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax. There
Direct_tax
Value-added tax in India
and Services Tax (GST) is an indirect tax introduced in India on 1 July 2017, replacing a range of pre-existing taxes like VAT, service tax, central excise
Goods and Services Tax (India)
Goods_and_Services_Tax_(India)
Civil service training institute in Palasamudram, India
The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) formerly known as National Academy of Customs, Excise and Narcotics (NACEN) is the
National Academy of Customs Indirect Taxes and Narcotics
National_Academy_of_Customs_Indirect_Taxes_and_Narcotics
Form of consumption tax
distribution. VAT is similar to, and is often compared with, a sales tax. VAT is an indirect tax because individuals do not pay it directly to the government;
Value-added_tax
Taxes and rules governing them in India
Goods and Services Tax is an indirect tax collected on supply of goods or service. Central Goods and Services Tax (CGST): Portion of Tax to central government
Taxation_in_India
expanded to optimally distribute the weight of the tax burden, going from an almost exclusively indirect tax system to a system with direct taxation that can
Taxation_in_Andorra
Tax on the sales of certain goods and services
intermediate and possibly capital goods as an indirect tax. Most countries in the world have sales taxes or value-added taxes at all or several of the national,
Sales_tax
Law enforcement agency
Board of Revenue Act, 1963. The counterpart for indirect taxes is the Central Board of Indirect Taxes and Customs (CBIC). CBDT is currently headed by
Central_Board_of_Direct_Taxes
and indirect taxes, which contribute significantly to the nation’s revenue. Taxation in Pakistan is a complex system of more than 70 unique taxes administered
Taxation_in_Pakistan
comprehensive system of direct and indirect taxes. Ever since the income tax was introduced in Denmark via a fundamental tax reform in 1903, it has been a
Taxation_in_Denmark
Indian government officer
Chairperson, Central Board of Indirect taxes and Customs or Chairperson, CBIC is the senior most IRS (C&IT) officer in the Government of India. The Chairperson
Chairperson of the Central Board of Indirect Taxes and Customs
Chairperson_of_the_Central_Board_of_Indirect_Taxes_and_Customs
Tax on certain goods and transactions
property taxes. Examples include customs duty, excise duty, stamp duty, estate duty, and gift duty. A customs duty or due is the indirect tax levied on
Duty_(tax)
2012 the total tax revenue was 42.2% of the gross domestic product (GDP). Many direct and indirect taxes exist. The most important taxes – in terms of
Taxation_in_Norway
Indian taxation agency
is primarily responsible for collecting and administering direct and indirect taxes. As a central civil service under Group A of the executive branch of
Indian_Revenue_Service
Goods tax levied at the moment of manufacture rather than sale
in addition to an indirect tax such as a sales tax or value-added tax (VAT). Typically, an excise is distinguished from a sales tax or VAT in three ways:
Excise
types of taxes: corporate tax (excluding dividend taxes), individual income tax, capital gains tax, wealth tax (excluding property tax), property tax, inheritance
List of countries by tax rates
List_of_countries_by_tax_rates
Indirect tax on listed items in the US
Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state, and local governments and are
Excise tax in the United States
Excise_tax_in_the_United_States
greater dependence on indirect taxation and was a part of the Swedish reform of the indirect tax structure. The reform supporting indirect taxation was implemented
Taxation_in_Sweden
Compulsory contribution to state revenue
archival link needed] Taxes are sometimes referred to as "direct taxes" or "indirect taxes". The meaning of these terms can vary in different contexts, which
Tax
French ministerial direction
The Directorate-General of Customs and Indirect Taxes (French: Direction générale des douanes et droits indirects, DGDDI), commonly known as les douanes
Directorate-General of Customs and Indirect Taxes
Directorate-General_of_Customs_and_Indirect_Taxes
American annuity software company
Vertex, Inc. is a tax compliance software and services company based in King of Prussia, Pennsylvania, USA. Vertex was founded in 1978 by Ray Westphal
Vertex,_Inc.
and municipalities (Städte/Gemeinden). The system combines direct and indirect taxes and has been reshaped by reunification in 1990 as well as Germany’s
Taxation_in_Germany
Defunct tax in India
tax was in July 2017 replaced by Goods and Services Tax (GST), which subsumed the various types of indirect taxes. Dr. Raja Chelliah Committee on tax
Service_tax
System of taxation in the city of Hong Kong
including Salaries Tax, Property Tax and Profits Tax; the guiding statue is Inland Revenue Ordinance (Cap 112); Indirect tax – including Stamps Duty, Betting
Taxation_in_Hong_Kong
Law enforcement agency
Tax (GST). The agency is part of the Indian intelligence database NATGRID. The organisation is staffed by officers of Central Board of Indirect Taxes
Directorate General of GST Intelligence
Directorate_General_of_GST_Intelligence
Governor of the Reserve Bank of India (RBI) since 2024
appointed Revenue Secretary in December 2022, and he implemented a new income tax regime during his time in the position. On 11 December 2024, Malhotra was
Sanjay_Malhotra
System of indirect taxation implemented in Nepal in 1998
Value Added Tax (VAT) is an indirect tax levied on the value creation or addition. The concept of VAT in Nepal was introduced in FY 2049/50 but the act
Value_added_tax_(Nepal)
Lost economic efficiency
Alcohol and tobacco are historically heavily taxed and subject to excise duties, a form of indirect tax. Indirect tax (VAT), weighs on the consumer, is not a
Deadweight_loss
Law firm based in India
Ahmedabad, and Pune. The firm comprises over 90+ partners specialising in Tax, Intellectual Property, Trade Remedies, General Corporate, M&A and other
LakshmiKumaran_&_Sridharan
Indirect tax on goods purchases
A turnover tax is similar to VAT, with the difference that it taxes intermediate and possibly capital goods. It is an indirect tax, typically on an ad
Turnover_tax
This remit includes transfer pricing, corporate tax and indirect tax, particularly VAT and sales tax. The magazine provides in-depth and strategic coverage
ITR_(magazine)
Form of sales tax
A per unit tax, or specific tax, is an indirect tax that is defined as a fixed amount for each unit of a good or service sold, such as cents per kilogram
Per_unit_tax
UK goods and services tax policy
exempt from VAT or outside the system altogether. VAT is an indirect tax because the tax is paid to the government by the seller (the business) rather
Value-added tax in the United Kingdom
Value-added_tax_in_the_United_Kingdom
Type of tax
consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added tax. However, a consumption tax can also be structured as a form of
Consumption_tax
Government ministry of India
Direct and Indirect Union Taxes through two statutory Boards namely, the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs
Ministry_of_Finance_(India)
Tax levied on property purchases or documents
1969 concerning indirect taxes on the raising of capital). This states that transactions subject to capital duty shall only be taxable in the Member State
Stamp_duty
of the gross salary of each employee, subject to an earnings cap. An indirect tax is collected by one entity in the supply chain (usually a producer or
Taxation_in_Ukraine
One of several indirect taxes imposed on Jews
The Kosher tax was one of several indirect taxes imposed by the Russian Imperial government—and sometimes by the Habsburg empire, Germany and Moldavia—on
Kosher_tax
Tax levied on entertainment
the most cases the form of indirect tax, which is levied on the buyer. Nowadays, the most discussed subject of those taxes are their implementations to
Entertainment_tax
indirect systems. The total tax revenue in 2017 was €47.56 billion from which €20.62 billion came from direct taxes and €26.94 billion from indirect taxes
Taxation_in_Greece
Measure of a portion of an economy
economic growth and welfare, because it includes also the net indirect tax (indirect taxes minus subsidies) which are the financial basis for the collective
Gross_value_added
American tax consultant
on tax matters. As of 2022, the company was the largest indirect tax and property tax practice in North America and the seventh largest corporate tax company
G._Brint_Ryan
Insurance Premium Tax (IPT) is a type of indirect tax levied on general insurance premiums in the United Kingdom. The UK government introduced the Insurance
Insurance Premium Tax (United Kingdom)
Insurance_Premium_Tax_(United_Kingdom)
1916 United States Supreme Court case
and ruled that while a tax on income from labor was an excise, or indirect tax (which was not required to be apportioned), a tax on income derived from
Brushaber v. Union Pacific Railroad Co.
Brushaber_v._Union_Pacific_Railroad_Co.
Central government agency in India
The Income Tax Department is a government agency undertaking direct tax collection of the government of the Republic of India. It functions under the Department
Income_Tax_Department
Biography
serves as a Principal Commissioner of Customs and Indirect Taxes under the Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, India
Prabhat_Kumar_(civil_servant)
GST replaced existing multiple taxes levied by the central and state governments. It an indirect tax (or consumption tax) used on the supply of goods and
List of states and union territories of India by tax revenues
List_of_states_and_union_territories_of_India_by_tax_revenues
Introduction of a Goods and Services Tax
Constitution of India, The Goods and Services Tax (GST) is a Value added Tax (VAT) proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption
One Hundred and First Amendment to the Constitution of India
One_Hundred_and_First_Amendment_to_the_Constitution_of_India
Value added tax is an indirect tax
Value added tax is an indirect tax levied by the Confederation on the basis of Art. 130 of the Federal Constitution. As of 1 January 1995 it replaced the
Value_added_tax_(Switzerland)
Financial support to an economic sector
various forms including: direct (cash grants, interest-free loans) and indirect (tax breaks, insurance, low-interest loans, accelerated depreciation, rent
Subsidy
2025 upgraded tax system in India
22 September 2025 to streamline indirect taxation across the country. The reform was introduced to simplify the tax structure, reduce compliance burden
Goods and Services Tax 2.0 (Indian)
Goods_and_Services_Tax_2.0_(Indian)
transfer tax, inheritance tax and gift tax. In between indirect taxes belong value added tax (VAT), duties, ecotaxes and excise taxes. Tax revenues come
Taxation in the Czech Republic
Taxation_in_the_Czech_Republic
Form of taxation in the United States
subject of the tax proved inexact and unclear when applied to an income tax, which can be arguably viewed either as a direct or an indirect tax. The first
Income tax in the United States
Income_tax_in_the_United_States
EU-wide goods and services tax policy
national indirect tax systems. The Neumark Report published in 1962 concluded that France's VAT model would be the simplest and most effective indirect tax system
European Union value added tax
European_Union_value_added_tax
Higher tax ratio on poorer sources
individual, thus the tax indirectly targets the presumably higher level of expenditure of wealthy individuals. It shifts the tax burden to people with
Regressive_tax
Historical tax collection system in France
ancien régime France, essentially an outsourced customs, excise and indirect tax operation. It collected duties on behalf of the King (plus hefty bonus
Ferme_générale
Budget tweak and redistribution of income
Specifically, it is often used to refer to increases in indirect tax and a concomitant cut to direct tax rates, or vice versa. The term can refer to desired
Tax_shift
Tax on the transfer of property or assets between parties
Tax charged on legal instruments Tobin tax – Proposed tax on currency transactions to reduce speculation and volatility Turnover tax – Indirect tax on
Transfer_tax
Court upheld the constitutionality of a corporate income tax, determining that it was an indirect tax on the privilege of doing business as a corporation.
Privilege_tax
notable indirect taxes under the Old Regime were the aides (indirect taxes collected by the state, applying to beverages), the banalités (tax imposed
Taxation_in_France
instead of market prices. This allows the effect of any subsidy or indirect tax to be removed from the final measure. The concept of factor cost is focusing
Factor_cost
Former British government department
and other indirect taxes (such as Air Passenger Duty, Climate Change Levy, Insurance Premium Tax, Landfill Tax, Purchase Tax and value-added tax (VAT)).
HM_Customs_and_Excise
Tax on activity generating negative externalities
A Pigouvian tax (also spelled Pigovian tax) is a tax on a market activity that generates negative externalities, that is, costs incurred by third parties
Pigouvian_tax
1913 amendment
Trust Co., all income taxes had been considered to be indirect taxes imposed without respect to geography, unlike direct taxes, that have to be apportioned
Sixteenth Amendment to the United States Constitution
Sixteenth_Amendment_to_the_United_States_Constitution
United Kingdom tax codes
and repair, and canceling capital expenditure. The government avoided indirect taxes because they raised the cost of living, and caused discontent among
Taxation in the United Kingdom
Taxation_in_the_United_Kingdom
August 2012. Members of the IIT specialised in the study and practice of indirect taxes. The body was formed in July 1991 and formally launched in October 1991
Institute of Indirect Taxation
Institute_of_Indirect_Taxation
Tax services and consulting firm
Paris-based VAT Systems, a tax specialty firm. In November 2020, Ryan, LLC announced the acquisition of Sydney, Australia-based Indirect Tax Solutions (ITS). Ryan
Ryan_LLC
Government revenue systems at all levels
to try to shift the incidence of a tax and the "passing on" of the tax regarded as the hallmark of an indirect tax. In relation to commodities in commerce
Taxation_in_Canada
of eight swift boats used by the Directorate-general of customs and indirect taxes, the French customs service. Haize Hegoa means southern wind in the
Haize_Hegoa_type_patrol_boat
Fixed tax paid by every liable individual
in 1895, all income taxes were deemed to be excises (i.e., indirect taxes). The Revenue Act of 1861 established the first income tax in the United States
Poll_tax
The millones were an indirect tax on food in Spain in the 16th and 17th centuries. They were first imposed by Philip II and were approved by the Cortes
Millones
Indian film production and distribution company
prompt filing and payment of GST taxes. The company received the certificate from the Central Board of Indirect Tax, which is under the Union Ministry
Prithviraj_Productions
Government financial announcement
tax (RPGT); Labuan offshore business activity tax; and miscellaneous direct taxes. Indirect tax revenue includes revenue from: Goods and Services Tax
Malaysian_federal_budget
Indian bureaucrat (born 1957)
the Goods and Services Tax and worked in drawing up the legislation and coordinating with the states for implementing the tax, which took effect on 1
Shaktikanta_Das
Legislature. In 2010–11, the gross tax collection amounted to ₹ 7.92 billion (Long scale), with direct tax and indirect tax contributing 56% and 44% respectively
Law_of_India
French civil servant, inventor of the value-added tax
director of the new tax authority, the Direction générale des impôts, which he had helped to create. In 1954, he invented an indirect tax on consumption which
Maurice_Lauré
Additional Solicitor General of India
commercial arbitration, Supreme Court practice and procedure, as well as indirect tax. He is also an Overseas Associate at the Essex Court Chambers, London
Gourab_Banerji
India's Top Anti-Narcotics Agency
Department of Revenue (IRS) and regulated by the country's Central Board of Indirect Taxes and Customs. The main function of CBN is to stop opium production and
Central_Bureau_of_Narcotics
Total market value of goods and services produced within a country
activities is known as "GDP at factor cost". GDP at factor cost plus indirect taxes less subsidies on products = "GDP at producer price". For measuring
Gross_domestic_product
Paragraph 5. This clause prohibited federal taxes on exports and thus prevented an indirect tax on slavery by taxing the staple products of slave labor, such
Slavery and the United States Constitution
Slavery_and_the_United_States_Constitution
of Sri Lanka mainly imposes two types of taxes: direct taxes and indirect taxes. As of 2018 CBSL report, taxes are the most important revenue source for
Taxation_in_Sri_Lanka
more on consumption taxes, unlike the high-income classes, who are able to save money after meeting their needs. Indirect taxes, not just VAT, are inherently
Income inequality in the Philippines
Income_inequality_in_the_Philippines
Bosnian government agency
indirect taxation and for the collection and distribution of income from indirect taxes. This body is responsible for the collection of all indirect taxes
Indirect Taxation Authority of Bosnia and Herzegovina
Indirect_Taxation_Authority_of_Bosnia_and_Herzegovina
Value added tax in Singapore
Singapore Government decided that it needed to shift from direct to indirect taxes, to maintain its international competitiveness in attracting investments
Goods and Services Tax (Singapore)
Goods_and_Services_Tax_(Singapore)
Indian economist and former governor of Reserve Bank of India
globalisation, while also supporting fiscal austerity measures (E.g., raising taxes and cutting spending), although he conceded that austerity could slow economies
Raghuram_Rajan
Tax, accounting and consulting firm based in Chicago
benefit audit Source: Federal tax Indirect tax State and local tax International tax planning strategies Credits and incentives Tax function optimization Source:
RSM_US
formed under Article 280 of the constitution to determine the sharing of tax revenues between the Union Government of India and States for five year period
Sixteenth_Finance_Commission
substituted all previous laws and regulations dealing with indirect taxes (including sales tax). According to the VATA, supply of commodities and services
Taxation_in_Iran
Tax policies in ancient Rome
and "vectigalia." Translators often render these terms as "direct tax" and "indirect tax" respectively, although the scholar Sven Günther suggests that the
Taxation_in_ancient_Rome
products detrimental to public health and the environment. It is a form of indirect tax levied on specific goods, focusing on items like tobacco products, carbonated
Taxation in the United Arab Emirates
Taxation_in_the_United_Arab_Emirates
Law enforcement agency
excluding the area of competence of the regional directorate of customs and indirect rights of Mayotte, the maritime and land surveillance missions of the customs
Coastguard Service of the French Customs
Coastguard_Service_of_the_French_Customs
Financial crime
Tax evasion or tax fraud is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails
Tax_evasion
social security, corporate taxes and value added tax. At the local level, property taxes as well as communal taxes are collected. Tax revenue stood at 48% of
Taxation_in_Belgium
Professional designation for accountants
services Direct Tax Indirect Tax Cost Accounting System Implementation Cost Audit Management Audit Stock Audit Internal Audit Income Tax- Inventory Valuation
Cost and Management Accountant (India)
Cost_and_Management_Accountant_(India)
Indian e-commerce company
offering comprehensive accounting, inventory management, and Indian indirect-tax compliance solutions, including complete GST functionalities such as
IndiaMART
Political precursor to the American Revolution
violent, leading to the Boston Massacre in 1770. The Acts placed an indirect tax on glass, lead, paints, paper, and tea, all of which had to be imported
Townshend_Acts
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