{"iri":"http://lmss.sali.org/RDdqsk03WML25mgKSsphtRh","id":"RDdqsk03WML25mgKSsphtRh","label":"Other Specific Goods and Services Tax Payment","definition":"Other Specific Goods and Services Tax Payment includes taxes on the extraction of minerals, fossil fuels, and other exhaustible resources from privately-owned deposits or those owned by another government, along with any other unallocable receipts from taxes on specific goods and services. These taxes are typically assessed as a fixed amount per unit of quality or weight, but can also be a percentage of value, and are recorded when the resources are extracted. Payments from the extraction of resources from government-owned deposits are classified as rent.","prefLabels":["Natural Resource Tax Payment","Other Taxes on Specific Goods and Services"],"altLabels":["Extractive Industry Tax Payment","Fossil Fuel Extraction Tax Payment","Mineral Extraction Tax Payment","Resource Extraction Tax Payment","Specific Commodity Tax Payment"],"examples":[],"notes":[],"sources":[],"branch":{"iri":"http://lmss.sali.org/R73hoH1RXYjBTYiGfolpsAF","label":"Event"},"parents":[{"iri":"http://lmss.sali.org/R9L4OY7QCBEVJpav2Da6Gef","id":"R9L4OY7QCBEVJpav2Da6Gef","label":"Specific Goods and Services Tax Payment"}],"children":[],"relations":[],"url":"https://lmss.io/tag/RDdqsk03WML25mgKSsphtRh/","source":{"repo":"sali-legal/LMSS","ref":"3f9ac0c9357b2a971582ae79ede243511d47811d","channel":"pre-release"}}