Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods
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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary:
This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?
Series:
Technical Notes and Manuals No. 2021/004
Subject:
Expenditure Imports International trade Revenue administration Taxes Value-added tax
Frequency:
occasional
English
Publication Date:
May 21, 2021
ISBN/ISSN:
9781513576480/2075-8669
Stock No:
TNMEA2021004
Pages:
39
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