Value-added tax (English Wikipedia)

"Examining Puerto Rico Tax Regime Changes: Addition of Value Added Tax and Amendments to Sales and Use, Income Taxes". Bloomberg BNA. 11 January 2016. Retrieved 9 February 2016. Puerto Rico's adoption of a VAT represents a major shift in tax policy and renders the Commonwealth as the first U.S. jurisdiction to adopt this tax regime.

books.google.com

Bodin, Jean-Paul; Ebril, Liam P.; Keen, Michael; Summers, Victoria P. (5 November 2001). The Modern VAT. International Monetary Fund. ISBN 978-1-58906-026-5. Retrieved 30 April 2012.

bra.gov.bb

"Value Added Tax (V.A.T.)". www.bra.gov.bb. Retrieved 3 March 2022.

brookings.edu

William G. Gale (7 February 2017). "A quick guide to the 'border adjustments' tax". Brookings Institution. Retrieved 17 February 2017.

cambridge.org

Takahashi, Ryotaro (2024). "Tale of a Missed Opportunity: Japan's Delay in Implementing a Value-Added Tax". Social Science History: 1–25. doi:10.1017/ssh.2024.1. ISSN 0145-5532.

caribbeanelections.com

"Caribbean National Budgets | 2011 Barbados Budget Address". www.caribbeanelections.com. Retrieved 3 March 2022.

caribjournal.com

"Bahamas Planning to Introduce 7.5 Percent Value Added Tax in 2015". Caribbean Journal. 30 May 2014. Retrieved 27 December 2015.

cbo.gov

"Options for Reducing the Deficit: 2019 to 2028". Congressional Budget Office. 13 December 2018. Retrieved 1 March 2020.

ch.ch

"Value-added tax, VAT rates and registration". ch.ch.

channelnewsasia.com

"Malaysia to remove GST for consumers on Jun 1". Channel NewsAsia. Mediacorp. 16 May 2018. Retrieved 26 June 2018.

crcmich.org

Outline of the Michigan Tax System, Citizens Research Council of Michigan, January 2011 Archived 5 December 2014 at the Wayback Machine

deloitte.com

www2.deloitte.com

Taxation and Investment in Israel 2012 Section 5.1, page 15
Israel Highlights 2014 Archived 2014-09-11 at the Wayback Machine Section - "Value added tax", page 3

deutschepost.de

"Change in VAT". www.deutschepost.de.

doi.org

Consumption Tax Trends 2018: VAT/GST and excise rates, trends and policy issues. Secretary-General of the OECD. 2018. doi:10.1787/ctt-2018-en. ISBN 978-92-64-22394-3. S2CID 239487087. Retrieved 24 September 2016.
Helgason, Agnar Freyr (2017). "Unleashing the 'money machine': the domestic political foundations of VAT adoption". Socio-Economic Review. 15 (4): 797–813. doi:10.1093/ser/mwx004.
Brockmeyer, Anne; Mascagni, Giulia; Nair, Vedanth; Waseem, Mazhar; Almunia, Miguel (2024). "Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries". Journal of Economic Perspectives. 38 (1): 107–132. doi:10.1257/jep.38.1.107. ISSN 0895-3309.
OECD Taxation Working Papers: Reassessing the regressivity of the VAT (PDF) (Report). OECD Taxation Working Papers. Organisation for Economic Co-Operation and Development (OECD). 2022. doi:10.1787/22235558. ISSN 2223-5558.
Benzarti, Youssef; Tazhitdinova, Alisa (2021). "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms" (PDF). American Economic Journal: Economic Policy. 13 (4): 469–489. doi:10.1257/pol.20190492. ISSN 1945-7731. S2CID 240240194.
Lan, Xiaohuan (2024). How China Works: An Introduction to China's State-led Economic Development. Translated by Topp, Gary. Palgrave Macmillan. doi:10.1007/978-981-97-0080-6. ISBN 978-981-97-0079-0.
Takahashi, Ryotaro (2024). "Tale of a Missed Opportunity: Japan's Delay in Implementing a Value-Added Tax". Social Science History: 1–25. doi:10.1017/ssh.2024.1. ISSN 0145-5532.

dre.pt

"Código do Imposto sobre o Valor Acrescentado". Diário da República Eletrónico (in Portuguese). Retrieved 10 October 2021.

eccb06.org

VAT in Eilat Archived 25 September 2009 at the Wayback Machine, ECCB

economyincrisis.org

"Now is the Time to Reform the Income Tax with a VAT! | Economy in Crisis". Archived from the original on 23 March 2016. Retrieved 17 March 2016.

europa.eu

ec.europa.eu

"VAT Gap".
"VAT rates applied in the Member States of the European Union" (PDF). European Commission. 1 January 2021. Retrieved 3 July 2021.

ey.com

VAT/GST electronic filing and data extraction Section - "Is electronic filing of periodic VAT/GST returns mandatory or optional?", p. 11
"Angola Indirect Tax Changes for 2021". www.ey.com. Retrieved 2 December 2021.
"2019 Worldwide VAT, GST and Sales Tax Guide Honduras".

fas.org

Bickley, James M. (3 January 2008). "Value-Added Tax: A New U.S. Revenue Source?" (PDF) (Report). Congressional Research Service. pp. 1, 3. RL33619. Archived (PDF) from the original on 28 June 2016. Retrieved 24 September 2016.

financnisprava.cz

"Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024". Finanční správa České republiky (in Czech). Retrieved 16 April 2024.

fjarmalaraduneyti.is

eng.fjarmalaraduneyti.is

"The Value Added Tax Act with subsequent amendments" (PDF). Ministry of Finance and Economic Affairs. 9 October 2014.

forbes.com

Harpaz, Joe (17 September 2015). "Puerto Rico Brings First-Ever Value-Added Tax to the U.S." Forbes. Retrieved 9 February 2016.
Ryan Ellis (5 January 2017), "Tax Reform, Border Adjustability, and Territoriality: When tax and fiscal policy meets political reality", Forbes, retrieved 18 February 2017

globalpropertyguide.com

"Monaco capital gains tax rates, and property income tax". Globalpropertyguide.com. Retrieved 30 April 2012.

gov.bd

nbr.gov.bd

"5.pdf" (PDF). National Board of Revenue.
"বাংলাদেশ জাতীয় সংসদ" (PDF). nbr.gov.bd. Retrieved 5 October 2023.
"8.pdf" (PDF). National Board of Revenue.
"13.pdf" (PDF). National Board of Revenue.
"Microsoft Word - 3472-Act-20-National Parliament-21 November 2015_9075-9077" (PDF). nbr.gov.bd. Retrieved 5 October 2023.
"VATR2016" (PDF). nbr.gov.bd. Retrieved 5 October 2023.

gov.hu

nav.gov.hu

Áfa kulcsok és a tevékenység közérdekű vagy egyéb sajátos jellegére tekintettel adómentes tevékenységek köre 2015. január 1-jétől (PDF; in Hungarian)

gov.uk

"VAT rates on different goods and services - Detailed guidance - GOV.UK". gov.uk. Retrieved 4 August 2016.

gra.gm

"Gambia Revenue Authority - VAT". Gambia Revenue Authority. 19 December 2014. Retrieved 6 June 2015.

gulfnews.com

Diaa, Sarah (15 June 2016). "UAE outlines VAT threshold for firms in Phase 1". Gulf News.

haaretz.com

hawaii.gov

tax.hawaii.gov

"General Excise Tax (GET) Information | Department of Taxation". Retrieved 11 May 2024.

hgomezgroup.com

Musto, Luke (28 June 2022). "Chile Tax Law Update: VAT to be levied on services". Harris Gomez Group Pty Ltd. Retrieved 16 April 2024.

ibtimes.com

Song, Sophie (25 October 2013). "Malaysia Budget 2014: 6% New Tax Effective April 2015, Sugar Subsidy Abolished". International Business Times.

icaew.com

ICAEW Insights (18 September 2024). "A brief history of VAT in Europe and the UK". ICAEW. Retrieved 11 October 2024.

ifs.org.uk

Crawford, Ian; Keen, Michael; Smith, Stephen. "Value Added Tax and Excises" (PDF). Institute for Fiscal Studies.

index.hu

Index – Gazdaság – Uniós csúcsra emeljük az áfát. Index.hu (16 September 2011). Retrieved 14 June 2013.

ird.govt.nz

"Exempt supplies (GST on exempt, zero-rated, special supplies and receiving remote services)". Inland Revenue. Retrieved 7 March 2020.
"What GST is". Inland Revenue. Retrieved 7 March 2020.
"Exempt supplies". IRD. Government of New Zealand. Retrieved 18 July 2018.

keepeek.com

Consumption Tax Trends 2018: VAT/GST and excise rates, trends and policy issues. Secretary-General of the OECD. 2018. doi:10.1787/ctt-2018-en. ISBN 978-92-64-22394-3. S2CID 239487087. Retrieved 24 September 2016.

kpmg.com

"Vietnam – indirect tax guide". KPMG. 19 September 2023.

landvaluetax.org

"The dead loss of VAT | Taxation | Current affairs | Comment".

lavanguardia.es

"Andorra crea un IVA con un tipo general del 4,5% y uno reducido del 1%". La Vanguardia. 4 July 2010. Archived from the original on 3 August 2012. Retrieved 13 October 2010.

liechtenstein.li

"Value added tax". Portal of the Principality of Liechtenstein. Government Spokesperson's Office. Archived from the original on 18 April 2005. Retrieved 13 October 2010.

londonstockexchange.com

"Dr. Freda Lewis-Hall Joins Pfizer As Chief Medical Officer - London Stock Exchange". Archived from the original on 18 October 2009.

lovdata.no

"Merverdiavgiftsloven §§ 6–21 to 6–33" (in Norwegian). lovdata.no. Retrieved 28 November 2010.
"Merverdiavgiftsloven §§ 6-1 to 6–20" (in Norwegian). lovdata.no. Retrieved 28 November 2010.

madata.gr

Οι νέοι συντελεστές ΦΠΑ από 1 Ιουλίου. Madata.GR (9 October 2008). Retrieved 14 June 2013.

marketnews.com

mninews.marketnews.com

Gulino, Denny (18 September 2015). "Puerto Rico May Finally Get Attention of Republican Lawmakers". MNI. Retrieved 9 February 2016. The concept of a value added tax in any form as part of the U.S. tax regime has consistently raised the hackles of Republican policy makers and even some Democrats because of fears it could add to the tax burden rather than just redistribute it to consumption from earnings. For decades one of the most hotly debated tax policy topics, a VAT imposes a sales tax at every stage where value is added.

nalog.ru

TAX CODE OF THE RUSSIAN FEDERATION PART II, Article 164 Tax Rates (PDF). Russian Ministry of Finance. p. 41.

nationalekonomi.se

"Rätt lagat? Effekter av sänkt moms på restaurang- och cateringtjänster i Sverige" (PDF). www.nationalekonomi.se. Retrieved 5 October 2023.

nber.org

Benzarti, Youssef; Tazhitdinova, Alisa (2021). "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms" (PDF). American Economic Journal: Economic Policy. 13 (4): 469–489. doi:10.1257/pol.20190492. ISSN 1945-7731. S2CID 240240194.

ncalc.ru

PricewaterhouseCoopers. "UAE to implement VAT on 1 January 2018" (PDF).

newagebd.net

"NBR seeks extension of time, cost for VAT online project". New Age. 8 August 2017. p. 1.

oecd-ilibrary.org

OECD Taxation Working Papers: Reassessing the regressivity of the VAT (PDF) (Report). OECD Taxation Working Papers. Organisation for Economic Co-Operation and Development (OECD). 2022. doi:10.1787/22235558. ISSN 2223-5558.

palaugov.pw

"Palau Goods & Services Tax (PGST) – PalauGov.pw". Retrieved 10 January 2023.

penize.cz

"Změny DPH přehledně. Tady je kompletní seznam". Peníze.cz (in Czech). Retrieved 16 April 2024.

performance-publique.gouv.fr

"Les recettes fiscales". Le budget et les comptes de l'État (in French). Minister of the Economy, Industry and Employment (France). 30 October 2009. Archived from the original on 2 January 2010. Retrieved 15 May 2009. la TVA représente 125,4 milliards d'euros, soit 49,7% des recettes fiscales nettes de l'État.

podatki.gov.pl

"List of VAT rates". www.podatki.gov.pl. Retrieved 16 April 2024.

podnikajte.sk

Solíková, Veronika (21 December 2023). "Podávanie alkoholu v rámci reštauračných a stravovacích služieb bude podliehať 20 % sadzbe DPH". Podnikajte.sk (in Slovak). Retrieved 16 April 2024.

portaldasfinancas.gov.pt

info.portaldasfinancas.gov.pt

"CAPÍTULO IV | Taxas | Artigo 18.º | Taxas do imposto". info.portaldasfinancas.gov.pt. Retrieved 10 October 2021.
"Disposições finais". info.portaldasfinancas.gov.pt. Retrieved 10 October 2021.

praguemonitor.com

Companies welcome VAT resolved. Prague Monitor (27 December 2012). Retrieved 14 June 2013.

public.lu

aed.public.lu

"Portail de la fiscalité indirecte - Luxembourg" (PDF). 6 June 2023.

pwc.com

taxsummaries.pwc.com

"Armenia - Corporate - Other taxes". taxsummaries.pwc.com.
"Italy - Value-added tax (VAT)". TaxSummaries. 2018.
"Japan - Corporate - Other taxes". taxsummaries.pwc.com. Retrieved 16 April 2024.
"Russian Federation - Other taxes impacting corporate entities, Value-added tax (VAT)".
"Albania - Other taxes impacting corporate entities". PwC. 6 September 2019. Archived from the original on 16 December 2019. Retrieved 16 December 2019.

pwc.com

"The impact of VAT compliance on business" (PDF). PriceWaterhouseCoopers. September 2010.
"The impact of VAT compliance on business" (PDF). PricewaterhouseCoopers. Retrieved 30 May 2022.
"Puerto Rico adopts VAT system and broadens sales and use tax" (PDF). PricewaterhouseCoopers. 26 June 2015. Retrieved 9 February 2016.

pwc.tw

PricewaterhouseCoopers. "Taiwan Pocket Tax Book". PwC (in Chinese (Taiwan)). Retrieved 16 April 2024.

revenue.ie

VAT Rates. Revenue.ie. Retrieved 14 June 2013.

rg.ru

"Налоговый кодекс Российской Федерации. Часть вторая от 5 августа 2000 г. N 117-ФЗ" [Russian Federation Tax Code, Part 2 August 5, 2000 N 117 Federal Law]. Российская Газета. 3. Налогообложение производится по налоговой ставке 18 процентов в случаях, не указанных в пунктах 1, 2 и 4 настоящей статьи.

sars.gov.za

"Value-Added Tax". sars.gov.za. Retrieved 20 May 2016.

scholar.google.com

Trinova Corp. v. Michigan Dept. of Treasury, 498 U.S. 358, 362 (United States Supreme Court 1991) ("Although in Europe and Latin America VAT's are common,...in the United States they are much studied but little used.").

semanticscholar.org

api.semanticscholar.org

Consumption Tax Trends 2018: VAT/GST and excise rates, trends and policy issues. Secretary-General of the OECD. 2018. doi:10.1787/ctt-2018-en. ISBN 978-92-64-22394-3. S2CID 239487087. Retrieved 24 September 2016.
Minh Le, Tuan (1 May 2003). Value Added Taxation: Mechanism, Design, and Policy Issues. World Bank. S2CID 9409506. the mechanism provides strong incentives for firms to keep invoices
Benzarti, Youssef; Tazhitdinova, Alisa (2021). "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms" (PDF). American Economic Journal: Economic Policy. 13 (4): 469–489. doi:10.1257/pol.20190492. ISSN 1945-7731. S2CID 240240194.

sii.cl

"Ley No. 825 Sobre Impuesto a las Ventas y Servicios". www.sii.cl. Retrieved 26 March 2023.
"SII | Servicio de Impuestos Internos". www.sii.cl. Retrieved 16 April 2024.
"¿Cómo es el Sistema Tributario de Chile? - Programa de Educación Fiscal - SII Educa". www.sii.cl (in Spanish). Retrieved 26 March 2023.

skat.dk

Tax in Denmark: An introduction – for new citizens Archived 24 September 2015 at the Wayback Machine. SKAT.dk (November 2005)

skatteverket.se

"Momsen - hur fungerar den? | Skatteverket". Skatteverket.se. 1 January 2014. Retrieved 25 January 2014.

speaker.gov

abetterway.speaker.gov

"A Better Way— Our Vision for a Confident America" (PDF). Republican Party. 24 June 2016. Archived from the original (PDF) on 16 January 2017. Retrieved 17 January 2017.

ssrn.com

papers.ssrn.com

Thacker, Sunil (2008–2009). "Taxation in the Gulf: Introduction of a Value Added Tax". Michigan State Journal of International Law. 17 (3): 721. SSRN 1435988.

statsbudsjett.no

"Main features of the Government's tax programme for 2011". Ministry of Finance. 5 October 2010. Archived from the original on 26 December 2018. Retrieved 4 December 2010.

tacentral.com

The tax system in Armenia: Economy: Armenia travel, history, Archeology & Ecology: Tourarmenia: Travel guide to Armenia. THE TAX SYSTEM IN ARMENIA | Economy | Armenia Travel, History, Archeology & Ecology | TourArmenia | Travel Guide to Armenia. (n.d.). Retrieved December 3, 2022.

tass.com

"Value-added tax to rise from 18% to 20% in Russia". Retrieved 13 January 2019.

taxfoundation.org

Cole, Alan (29 October 2015). "Ted Cruz's "Business Flat Tax:" A Primer". Tax Policy Blog. Tax Foundation. Retrieved 24 September 2016.
Enache, Cristina (13 August 2020). "Contrary to Popular Belief, Value-Added Taxes Found to Be Slightly Progressive". Tax Foundation.

taxrates.cc

"TAX RATES". taxrates web site. Retrieved 3 November 2011.

thegreencarwebsite.co.uk

"Norway confirms electric car incentives until 2018". Thegreencarwebsite.co.uk. Archived from the original on 18 August 2014. Retrieved 25 January 2014.

thestar.com.my

"Bill to repeal GST tabled in Parliament for first reading". The Star.

thomsonreuters.com

tax.thomsonreuters.com

kristenbickerstaff (21 December 2020). "What is the difference between sales tax and VAT?". Tax & Accounting Blog Posts by Thomson Reuters. Retrieved 20 July 2023.

trade.gov

"Import Tariffs". International Trade Administration. 25 September 2021. Retrieved 3 March 2022.

treasury.govt.nz

"Publication search | The Treasury New Zealand". www.treasury.govt.nz. 7 November 2024. Retrieved 2 December 2024.

uradni-list.si

"Pravilnik o spremembah in dopolnitvah Pravilnika o izvajanju Zakona o davku na dodano vrednost". Ministry of Finance. 24 June 2013. Retrieved 1 July 2013.

uschamber.com

Beram, Philip. An Introduction to the Value Added Tax (VAT) (PDF) (Report). United States Chamber of Commerce. Archived (PDF) from the original on 24 September 2016. Retrieved 24 September 2016.

vatcalc.com

Asquith, Richard (6 June 2023). "How many countries have VAT or GST? 175". VATCalc. Tax Agile. Retrieved 15 August 2023.

vatlive.com

"2014 EU VAT rates". VAT Live. Retrieved 13 November 2010.
"Spain raises VAT from 18% to 21% 1 September 2012". VAT Live. 13 July 2012. Retrieved 8 August 2012.
"Swedish VAT compliance and rates". VAT Live. Retrieved 25 January 2014.

vero.fi

"Rates of VAT". 1 September 2024.

vertexinc.com

Armenia to change VAT rules covering digital services supplied by non-residents. Vertex, Inc. (2022, March 14). Retrieved December 3, 2022

washingtonpost.com

Thiessen, Marc A. (17 January 2017). "Yes, Trump can make Mexico pay for the border wall. Here's how". The Washington Post. Retrieved 17 January 2017.

web.archive.org

"Les recettes fiscales". Le budget et les comptes de l'État (in French). Minister of the Economy, Industry and Employment (France). 30 October 2009. Archived from the original on 2 January 2010. Retrieved 15 May 2009. la TVA représente 125,4 milliards d'euros, soit 49,7% des recettes fiscales nettes de l'État.
Bickley, James M. (3 January 2008). "Value-Added Tax: A New U.S. Revenue Source?" (PDF) (Report). Congressional Research Service. pp. 1, 3. RL33619. Archived (PDF) from the original on 28 June 2016. Retrieved 24 September 2016.
Beram, Philip. An Introduction to the Value Added Tax (VAT) (PDF) (Report). United States Chamber of Commerce. Archived (PDF) from the original on 24 September 2016. Retrieved 24 September 2016.
Chia-Tern Huey Min (October 2004) GST in Singapore: Policy Rationale, Implementation Strategy & Technical Design, Singapore Ministry of Finance.
O'Grady, Sean (26 July 2007) "Carousel fraud 'has cost UK up to £16bn'", The Independent.
"Now is the Time to Reform the Income Tax with a VAT! | Economy in Crisis". Archived from the original on 23 March 2016. Retrieved 17 March 2016.
"A Better Way— Our Vision for a Confident America" (PDF). Republican Party. 24 June 2016. Archived from the original (PDF) on 16 January 2017. Retrieved 17 January 2017.
Israel Highlights 2014 Archived 2014-09-11 at the Wayback Machine Section - "Value added tax", page 3
"Main features of the Government's tax programme for 2011". Ministry of Finance. 5 October 2010. Archived from the original on 26 December 2018. Retrieved 4 December 2010.
"IVA (VAT) rates in Spain". Archived from the original on 10 April 2015. Retrieved 4 April 2015.
"Mehrwertsteuer nach Wirtschaftssektoren" (in German). Swiss Federal Statistical Office. 12 June 2016. Archived from the original on 29 December 2016.
Outline of the Michigan Tax System, Citizens Research Council of Michigan, January 2011 Archived 5 December 2014 at the Wayback Machine
"2016 AGN VAT Brochure - European Comparison" (PDF). Archived from the original (PDF) on 9 October 2016. Retrieved 13 October 2016.
"2016 AGN VAT Brochure - European Comparison" (PDF). Archived from the original (PDF) on 9 October 2016. Retrieved 13 October 2016.
Tax in Denmark: An introduction – for new citizens Archived 24 September 2015 at the Wayback Machine. SKAT.dk (November 2005)
Prezydent podpisał ustawę okołobudżetową – VAT wzrośnie do 23 proc. Wyborcza.biz (14 December 2010). Retrieved 14 June 2013.
"Albania - Other taxes impacting corporate entities". PwC. 6 September 2019. Archived from the original on 16 December 2019. Retrieved 16 December 2019.
VAT in Eilat Archived 25 September 2009 at the Wayback Machine, ECCB
"Value added tax". Portal of the Principality of Liechtenstein. Government Spokesperson's Office. Archived from the original on 18 April 2005. Retrieved 13 October 2010.
"Norway confirms electric car incentives until 2018". Thegreencarwebsite.co.uk. Archived from the original on 18 August 2014. Retrieved 25 January 2014.

webarchive.org.uk

"Dr. Freda Lewis-Hall Joins Pfizer As Chief Medical Officer - London Stock Exchange". Archived from the original on 18 October 2009.

worldcat.org

search.worldcat.org

Brockmeyer, Anne; Mascagni, Giulia; Nair, Vedanth; Waseem, Mazhar; Almunia, Miguel (2024). "Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries". Journal of Economic Perspectives. 38 (1): 107–132. doi:10.1257/jep.38.1.107. ISSN 0895-3309.
OECD Taxation Working Papers: Reassessing the regressivity of the VAT (PDF) (Report). OECD Taxation Working Papers. Organisation for Economic Co-Operation and Development (OECD). 2022. doi:10.1787/22235558. ISSN 2223-5558.
Benzarti, Youssef; Tazhitdinova, Alisa (2021). "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms" (PDF). American Economic Journal: Economic Policy. 13 (4): 469–489. doi:10.1257/pol.20190492. ISSN 1945-7731. S2CID 240240194.
Takahashi, Ryotaro (2024). "Tale of a Missed Opportunity: Japan's Delay in Implementing a Value-Added Tax". Social Science History: 1–25. doi:10.1017/ssh.2024.1. ISSN 0145-5532.

zipy.co.il

"Imported Goods Taxes and Levies 2020". Zipy 2020-7-29.