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Дэлхийн улсуудын татварын түвшин

Википедиа — Чөлөөт нэвтэрхий толь

Дэлхийн улсуудын татварын хууль нилээдгүй ээдрээтэй ба янз бүрийн түвшингүүдэд маш ялгаатай байдаг. Энд үндсэн төрлийн татварыг голлон анхаарч оруулав: бизнесийн татвар, иргэний орлогын татвар, НӨАТ.



Улс Бизнесийн татвар Иргэний орлогын татвар - мин Иргэний орлогын татвар - макс Цалингийн татвар НӨАТ Татварын эх сурвалж
 Афганистан[1] 20% &0000000000000002.0000002% to 5%[2] Taxation in Afghanistan
 Албани[1] 10% &0000000000000020.00000020%[3] Tax system in Albania
 Алжир[4] 19% 0% 35% &0000000000000017.00000017%[5] or 14% or 7%[6] Taxation in Algeria
 Андорра[баримт хэрэгтэй] 10%[7] 0% 0% N/A &0000000000000004.5000004.5% or 1%[8] Taxation in Andorra
 Ангол[1] 35% 1% 42.75% &0000000000000010.00000010%[9] Taxation in Angola
 Аргентин 35% 9% 35% &0000000000000021.00000021%[10] Taxation in Argentina
 Армени[1] 20% 0% 20% 3% for employees; 5% - 15% for employers. &0000000000000020.00000020%[11] Taxation in Armenia
 Аруба[1] 28% Taxation in Aruba
 Australia[12] 30% 0% 45%

1.5% (Medicare levy)

4.75%-6% (state)[13] &0000000000000010.00000010% GST (0% on essential items)[14]
 Австри[1] 25% 21% 50% &0000000000000020.00000020%[15] Taxation in Austria
 Азербайжан[16] 20% 14% 25% &0000000000000018.00000018%[17] Taxation in Azerbaijan
 Бахам[18] 0% 0% 0% 3.9% by employee, 5.9% by employer[19] 0% Taxation in the Bahamas
 Бангладеш[1] 45%-0% 0% 25% &0000000000000015.00000015%[20] Taxation in Bangladesh
 Барбадос[21] 25% 25% 35% &0000000000000017.50000017.5%[22] (hotel accommodation 7.5%) Taxation in Barbados
 Беларусь[4] 18% 12% 12% 35% &0000000000000020.00000020%[23] or 10% Taxation in Belarus
 Бельги[1] 33.99% 0% 55% &0000000000000037.84000037.84%[24] &0000000000000021.00000021%[25] (6% for essential and selected goods) Taxation in Belgium
 Бенин[баримт хэрэгтэй] 35% 35% &0000000000000018.00000018%[26] Taxation in Benin
 Бутан 0% 25%[27] Taxation in Bhutan
 Боливи 25% (IUE: on profits) – 3% (IT: income resulting from transactions) 0% 13% 13% (RC-IVA: Complementary Regime to the VAT – withholding tax - the employee can deduct it entirely using the bills from products or services acquired) &0000000000000013.00000013%[28] (VAT) – multiple rates (ICE: Consumption of specific products) Taxation in Bolivia
Загвар:Country data Bosnia 10% FBiH, 10% RS[29] 5% FBiH, 0–15% RS[29] 33.76% FBiH, 42–57% RS[29] &0000000000000017.00000017% FBiH and RS[29][30] Taxation in Bosnia
 Ботсван 15% (plus 10% surcharge) 25% &0000000000000012.00000012%[31] Taxation in Botswana
 Бразил[1] 34% 0% 27.5% 31% &0000000000000017.00000017% to 25%[32] Taxation in Brazil
 Бруней 23.5% 0% 0% N/A[33] Taxation in Brunei
 Болгар 10% 10% &0000000000000020.00000020%[34] Taxation in Bulgaria
 Буркина-Фасо 30%-10% 2% 30% &0000000000000018.00000018%[35] Taxation in Burkina Faso
 Бурунди[36] 35% 35% N/A &0000000000000018.00000018%[37] Taxation in Burundi
 Камбож &0000000000000010.00000010%[38] Taxation in Cambodia
 Камерун[4] 38.5% 10% 35% &0000000000000019.25000019.25% Taxation in Cameroon
 Канад[39] 11%-15% (federal) + 5%-16% (provincial) 0% (federal) + 0% (provincial) 15%-29% (federal) + 5%-25.75% (provincial)[40][41] 4.95% (CPP) + 1.78% (Employment Insurance EI) &0000000000000005.0000005% (federal GST) with exemptions for small-businesses[42] + 0%-10% (PST)[43] Taxation in Canada
 Кабо-Верде &0000000000000015.00000015%[44] Taxation in Cape Verde
 Төв Африкийн Бүгд Найрамдах Улс &0000000000000019.00000019%[45] Taxation in Central African Republic
 Чили[46] 20% 0% 40% 10% (AFP private retirement fund) + 2 to 3% (AFP administrative costs) + 7% (healthcare insurance) + 0.6% (unemployment insurance) = up to around 20% of income before taxes (each item has an upper payment limit) &0000000000000019.00000019%[47] Taxation in Chile
 Хятад[1] 25% 5% 45% &0000000000000017.00000017% with many exceptions[48] Tax system in China
 Колумби[4] 33% 0% 33% &0000000000000016.00000016%[49] Taxation in Colombia
 Коста-Рика 30% (10% or 20% for small businesses) 0% 25% 9% social security charge. &0000000000000013.00000013%[50] Taxation in Costa Rica
 Хорват[4] 20% 12% 40% 37.2% (nationwide)[51]
0–18% (local) 		&0000000000000025.00000025%[52] (0% on books and some foods) Taxation in Croatia
 Куба[4] 30% 10% 50% &0000000000000002.5000002.5% to 20%[53] Taxation in Cuba
 Кипр[1] 10% 0% 35% 6.8% &0000000000000018.00000018%[54] (5% or 0% for certain goods) Taxation in Cyprus
 Чех[1] 19% 15% 47.5% &0000000000000021.00000021%[55] or 15% (certain goods) Taxation in Czech Republic
 Дани[56] 25%(2014:24%/2015:23%/2016:22%) 0%[57] 51.7%[57] 8% &0000000000000025.00000025% Taxation in Denmark
 Бүгд Найрамдах Доминикан Улс 29% 0% 25% 10% (AFP private retirement fund) + 10% (healthcare insurance) = up to around 20% of income before taxes, 14% pay by the employer and 6% pay by the employee (each item has an upper payment limit) &0000000000000016.00000016% [58] Taxation in Dominican Republic
 Египет[59] 20% 10% 20% N/A &0000000000000010.00000010% (standard), 25% (luxury goods), 0% (exports)[60] Taxation in Egypt
 Сальвадор 30%/25% 0% 30% &0000000000000013.00000013% Taxation in El Salvador
 Эстони[1] 0% on profit retained in company; flat 21% when earned profit is distributed to shareholders 21% 21% 33% &0000000000000020.00000020% or 9% Taxation in Estonia
 Финланд[1] 24.5% [61] 6.5% national

16% municipal

30% national

21% municipal

&0000000000000024.00000024%
13% (food and fodder)
9% (e.g. accommodation and culture) 		Taxation in Finland
 Франц[1] 33.33% 0% 45%/ 75% (in 2014) (income tax) 66% &0000000000000019.60000019.6% or 7% or 5.5% or 2.1% Taxation in France
 Габон 35% 5% 35% 2.6% &0000000000000018.00000018% Taxation in Gabon
 Герман 29.8% (average) 0% 45% 41%, 15% for one of the many public health insurances (fixed rate by law), as well as a solidarity tax (depending on income) and a 26% social security tax (retirement + unemployment) &0000000000000019.00000019% or 7% (e.g. food) Taxation in Germany
 Гүрж[4] 15% 20% &0000000000000018.00000018% Taxation in Georgia
 Гибралтар 10% 17% 40% N/A 0% Taxation in Gibraltar
 Грек 25%/22% 0% 45% 44% &0000000000000023.00000023%[62] or 11% Taxation in Greece
 Гватемал[4] 31% of Net Income or 5% of Revenue
 5% 7% 17.5% (Social Security, Recreation and Technical Training Institutes) &0000000000000012.00000012% Taxation in Guatemala
 Гайана[63] 40%/30% 33⅓% &0000000000000016.00000016% or 0% Taxation in Guyana
 Хонконг[64] 16.5% 0% 15% 5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect taxation such as land revenue & investment income [65] 0%
 Унгар 19% and 10% 16% 16% below ~1000 USD and 20.32% for the above ~1000 USD part of monthly personal income(2012) 36.5% (2011) &0000000000000027.00000027%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.) Taxation in Hungary
 Исланд[4] 20% 0% 46% 6% &0000000000000025.50000025.5% or 7%

Taxation in Iceland

 Энэтхэг 30%[66] 0% 33% 12.5% - 2% &0000000000000014.50000014.5% - 5.5%
 Индонез 25% starting FY 2010 5% 30% &0000000000000010.00000010% Taxation in Indonesia
 Иран 25% 0% 35% 35%-15% 1.5-&0000000000000010.00000010% depending on item Taxation in Iran
 Ирланд 25%/12.5%/10% 0% 41% 11%-0% &0000000000000023.00000023% Goods
9%-13.5% Services
0% certain items of food
 Израил 24% 14.5% 46% &0000000000000018.00000018% Taxation in Israel
 Итали 31.4% 23% 43% &0000000000000021.00000021% or 10% or 4% (food, books) Taxation in Italy
 Ямайка 33.3% 0% 25% 25% &0000000000000017.50000017.5% Taxation in Jamaica
 Япон[67] 38.01% 5% 50% (40% national + 10% local) 25.63% &0000000000000005.0000005% (consumption) Taxation in Japan
 Йордан[4] 30%/24%/14% 0% 14% &0000000000000016.00000016% (GST) Taxation in Jordan
 Казахстан[4] 17.5%, 15%(2011-) 10% 11% &0000000000000012.00000012% Taxation in Kazakhstan
 Өмнөд Солонгос[4] 22%,20%,10% 6% 38% &0000000000000010.00000010% Taxation in South Korea
 Латви[68] 15% 24% 35.09% (11% by the employee) &0000000000000021.00000021%[69] Taxation in Latvia
 Ливан[4] 15/4-21% 2% 20% &0000000000000010.00000010% Taxation in Lebanon
 Лихтенштайн[70][71] 12.5% 1.2% 17.82% 11.6% &0000000000000007.6000007.6%-3.6%, (lodging services additional 2.4%)

Taxation in Liechtenstein

 Литва[баримт хэрэгтэй] 15% 0% 15% 39.98% &0000000000000021.00000021% Taxation in Lithuania
 Люксембург 29.63% 6% 40% [72] + 12.45% social security charges [73] &0000000000000015.00000015% Taxation in Luxemburg
 Макао[1] 12% Taxation in Macau
 Умард Македон[1] 10% 10% &0000000000000018.00000018% or 5% Taxation in Macedonia
 Малайз[1] 25% 0% 26% 2.25%, 21% to Provident Fund https://web.archive.org/web/20110513102431/http://www.mohr.gov.my/pdf/sohchee.pdf Taxation in Malaysia
 Мальдив[74] &0000000000000015.00000015%-0%[75] &0000000000000006.0000006% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[76] Taxation in Maldives
 Мальта 6.25%-0% effective tax rate due to imputation system,following credits & refunds[77] 0% 35% &0000000000000018.00000018% Taxation in Malta
 Маврики 15% 15% &0000000000000015.00000015% Taxation in Mauritius
 Мексик[1] 28% 29%-3% 35% &0000000000000016.00000016% Taxation in Mexico
 Монако 33.33% if more than 25% of a company's turnover is generated outside of Monaco. Otherwise, companies do not pay any direct tax on their profits. After various allowable deductions, this results in an effective corporate tax rate of under 6%.[78][79][80] 0% [81] The employer's contribution to Social Security is between 28%-40% (averaging 35%) of gross salary including benefits, and the employee pays a further 10%-14% (averaging 13%).[79] &0000000000000019.60000019.6%-5.5% [82] Taxation in Monaco
 Монтенегро 9%[баримт хэрэгтэй] 15%[баримт хэрэгтэй] &0000000000000017.00000017%[баримт хэрэгтэй] Taxation in Montenegro
 Марокко 30%[баримт хэрэгтэй] 0% 38%[баримт хэрэгтэй] &0000000000000020.00000020%[баримт хэрэгтэй] Taxation in Morocco
 Балба 5%[баримт хэрэгтэй] 10% 25%[83] &0000000000000013.00000013%[84] Taxation in Nepal
 Нидерланд 25%/20% 0% 52%[85] &0000000000000021.00000021% (6% for essential and selected goods)
 Шинэ Зеланд 28% 15% 33%[86] &0000000000000015.00000015% GST
 Шинэ Каледони[87] 30% 0% 25% on local income of non-residents

40%[88]

N/A
 Норвеги[89] 28% 0% 47.8% 14.1%-0% &0000000000000025.00000025% or 15% (food and drink in shops) or 8% (transportation, cinema, hotel rooms) Taxation in Norway
 Пакистан 35% 7.5% 35% &-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1.0000000% or 17% (basic food items) Taxation in Pakistan
 Палестин 15%[баримт хэрэгтэй] 5% 15% 15%-5%[баримт хэрэгтэй] &0000000000000014.50000014.5% (VAT) Taxation in Palestine
 Панам[4] 25% 0% 27% &0000000000000007.0000007% or 0% Taxation in Panama
 Парагвай 10% 8% 10% 10% Taxation in Paraguay
 Перу[4] 30% 0% 30% 9% Essalud (Social Security) 8.33% CTS Compensación por tiempo de servicios (like an insurance in case the employee loses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (Only Industry Jobs) 0.2% SENCICO (Only Construction Workers) &0000000000000018.00000018% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.) Taxation in Peru
 Philippines 30% 20% 32% &0000000000000012.00000012% or 7% or 0%

(in some cases, foreign investors are zero-rated)

Taxation in Philippines
 Польш[1] 19% 0% 32% (or optional 19% flat rate for self-employed) 41.11% &0000000000000023.00000023% or 8% or 5% Taxation in Poland
 Португал[1] 25% 0% 54% 23.75% Normal: &0000000000000023.00000023% Intermediate: 13% Reduced: 6%

Madeira, Açores: 15%, 9%, 4%

Taxation in Portugal
 Катар[1] 10% (different rates for companies operating in the oil/gas sector). Qatari partners are not required to pay any tax on their share of profits. 0% 0% 0% Taxation in Qatar
 Румын 16% 16% 45.15% &0000000000000024.00000024% or 9% (medicines, books, newspapers, hotel ...), or 4%[4] Taxation in Romania
 Орос[1] 20% (13% for SME, 0% for education and healthcare industries), 6% for small business 13% (flat) 13% (for residents), 30% (for nonresidents) 30% (10% for SME, 14% for IT industry) before annual salary exceeds 568000 RUB, 10% thereafter 0-&0000000000000018.00000018% (reduced rates for certain goods, no VAT for SME except for imports activities) Taxation in Russia
 Саудын Араб[90] 20% (higher for oil/gas) 0% (foreigners)
Zakat (natives) 		0% (foreigners)
Zakat (natives) 		11% Social security &-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1.0000000% Taxation in Saudi Arabia
 Сенегал[4] 25% 0% 50% &0000000000000020.00000020% Taxation in Senegal
 Серби[91] 15%[92] 12% 20% 35.8%[93] 20%[94] or 8% or 0%

(reduced rates are for certain goods)

Taxation in Serbia
 Сингапур 0%-17%[95] 3.5% 20% &0000000000000007.0000007% (GST)
 Словак 23%[96] 0% 25%[97] 30% tax including mandatory social security tax and health care tax &0000000000000020.00000020%[баримт хэрэгтэй] 10% on medication and books Taxation in Slovakia
 Словени[1] 20% (2012:18%, 2013:17%, 2014:16%, 2015+:15%) 16% 41% 0% (abolished) &0000000000000022.00000022% or 9.5% Taxation in Slovenia
 Өмнөд Африк 28%[98] 0% 40% &0000000000000014.00000014% Taxation in South Africa
 Испани[1] 30%-25% 0% 52% &0000000000000021.00000021% or 10% or 4% Taxation in Spain
 Шри Ланка[1] 35%-0% 0% 35% &0000000000000012.00000012% or 0% Taxation in Sri Lanka
 Швед 22% [99] 0% 57%[100][101] 31.42%[102] &0000000000000025.00000025% or 12% or 6%[103] Taxation in Sweden
 Швейцар[4] 25%-13% 0% 13.2% (federal) &0000000000000008.0000008.0% or 3.8% or 2.5% Taxation in Switzerland
 Сири[1] 35%/28/22% 5% 15% Taxation in Syria
 Тайвань[1] 17%[104] 6% 40% &0000000000000005.0000005% Taxation in the Republic of China
 Танзани 30% 15% 30% Taxation in Tanzania
 Тайланд 20%-30% 5% 37% 5%-37% 7% Taxation in Thailand
Загвар:Country data Trinidad & Tobago 25% 0% 25% Taxation in Trinidad & Tobago
 Тунис[4] 30% 0% 35% &0000000000000018.00000018% or 12% or 6% Taxation in Tunisia
 Турк[1] 20% 15% 35% 40%-35% &0000000000000018.00000018%[105] Taxation in Turkey
 Украин[4] 25% (16% from April 1, 2014) 15% 34.7%-33.2% Mandatory contribution to the State Pension Fund. For private entrepreneurs in simplified taxation mode minimum contribution calculation based on minimum income (December 2011: 34.7% * 1004 UAH = 348.39 UAH or about $44 per month) &0000000000000020.00000020% (17% from January 1, 2014) Taxation in Ukraine
 Арабын Нэгдсэн Эмират Улс[4] N/A 0%[106] 0%[106] N/A Taxation in United Arab Emirates
 Нэгдсэн Хаант Улс[107] 24%-20% (decrease to 21% in 2014),[108] further decreased to 20% from 1 April 2015[109] 0% 45%[110] 12%-0% (individual) 13.8%-0% (employer) (National Insurance) &0000000000000020.00000020% Standard Rate;
5% Reduced Rate for home energy and renovations;
0% Zero Rate for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, children clothing, books and periodicals.[111] 		Taxation in the United Kingdom
 Америкийн Нэгдсэн Улс 15%-39% (federal)[112] + 0%-12% (states)[113] 0% (federal) + 0% (state) + 0%-3% (local)
 10%-39.6% (federal)[114] + 0%-13% (state) + 0-3% (local)[115]
 2.9%-15.3% (federal) + 0%-2%[баримт хэрэгтэй] (state and local) &-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1.0000000%-11.725% (state and local)
 Уругвай[4] 30% 0% 25% &0000000000000022.00000022% Taxation in Uruguay
 Узбекистан[4] 9% 5% 22% 0–&0000000000000020.00000020% Taxation in Uzbekistan
 Венесуэл[4] 34%/22%/15% 6% 34% 8–10%/&0000000000000012.00000012% Taxation in Venezuela
 Вьетнам[1] 25% 5% 35%[116] &0000000000000010.00000010% Taxation in Vietnam
 Британийн Виржинийн арлууд N/A 0% 0% 14%-10% N/A Taxation in the British Virgin Islands
 Замби 35% 10% 30% &0000000000000017.50000017.5% Taxation in Zambia


Эшлэл

[засварлах | кодоор засварлах]
  1. ↑ 1.00 1.01 1.02 1.03 1.04 1.05 1.06 1.07 1.08 1.09 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 1.27 1.28 1.29 "Revision, skat og rådgivning | KPMG | DK" (PDF). Kpmg.dk. Татаж авсан: 2013-02-04.
  2. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  3. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  4. ↑ 4.00 4.01 4.02 4.03 4.04 4.05 4.06 4.07 4.08 4.09 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 "FITA". FITA. Archived from the original on 2018-12-26. Татаж авсан: 2013-02-04.
  5. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  6. ↑ "Algeria Information, Income Tax Algeria, Agriculture Algeria, Algeria Import, Algeria Export & Algeria Employment Information". Fita.org. Archived from the original on 2011-05-20. Татаж авсан: 2013-02-04.
  7. ↑ http://www.guardian.co.uk/world/2011/dec/27/andorra-financial-crisis-tax
  8. ↑ "Archive copy". Archived from the original on 2012-08-03. Татаж авсан: 2013-09-19.{{cite web}}: CS1 maint: archived copy as title (link)
  9. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  10. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  11. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  12. ↑ "International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu". Archived from the original on 2006-10-22. Татаж авсан: 2013-09-19.
  13. ↑ "Media_releases_2006/05_2006_May/vic_cuts_payroll_tax.xml Victoria cuts payroll tax in State Budget: NSW must follow (May 2006)". Nswbusinesschamber.com.au. Татаж авсан: 2013-02-04.
  14. ↑ "GST in Australia". Gstaustralia.com.au. 2000-07-01. Archived from the original on 2009-10-24. Татаж авсан: 2013-02-04.
  15. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  16. ↑ "Taxes rates in Azerbaijan". Taxes.gov.az. Татаж авсан: 2013-02-04.
  17. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  18. ↑ "Bahamas capital gains tax rates, and property income tax". Globalpropertyguide.com. Татаж авсан: 2013-02-04.
  19. ↑ "Contributions Table". The National Insurance Board of The Commonwealth of The Bahamas. 2010-05-11. Татаж авсан: 2011-12-22.
  20. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  21. ↑ "Income Tax and Fiscal Incentives". Archived from the original on 2008-10-04. Татаж авсан: 2013-09-19.
  22. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  23. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2012-03-16. Татаж авсан: 2013-02-04.
  24. ↑ "Payroll taxes (dutch version)". www.socialsecurity.fgov.be. Archived from the original on 2013-04-08. Татаж авсан: 2013-04-08.
  25. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  26. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  27. ↑ "Ministry of Finance | Royal Government of Bhutan". Mof.gov.bt. Татаж авсан: 2013-02-04.
  28. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2011-07-17. Татаж авсан: 2013-02-04.
  29. ↑ 29.0 29.1 29.2 29.3 http://fipa.gov.ba/FipaFiles/File/Publications/investment.pdf
  30. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Archived from the original on 2018-12-26. Татаж авсан: 2013-02-04.
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