- Special consumption tax (SCT) introduced on non-alcoholic sweetened beverages.
- SCT increased on cigarettes and pure alcohol.
- General consumption tax (GCT) introduced on digital services and intangibles.
- Environmental protection levy (EPL) rate increased to 0.8% from 0.5% and tax base expanded.
- GCT applied to importation of motor vehicles for public officials under the “20% duty concession.”
- GCT rate on tourism activities increased from 10% to 15%.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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