Basis of Assessment IN PARTICULAR Taxable Price : sales agents brokerage services import/export agents For , , 6. before VAT or fee commission For and services that are allowed to use customised 7. such as freight tickets, lottery tickets, etc.: tickets payment (-) minus (divided by 1 + VAT rate) price VAT For services such as: casinos games with prizes , , 8. (inclusive of entertainment with total receipts Special Sales Tax) (minus) prize payments –
Basis of Assessment Taxable Price IN PARTICULAR 6. 7. 8. For sales agents , brokerage services , import/export agents : fee or commission before VAT For and services that are allowed to use customised tickets such as freight tickets, lottery tickets, payment price (-) minus VAT (divided by 1 + VAT rate) For services such as: casinos , games with prizes , entertainment with total receipts (inclusive of Special Sales Tax) – (minus) prize payments etc.: