(1) Except as otherwise provided in this Act, in the case of cash consideration only, the price charged by the supplier to the recipient shall be the taxable value only.

(2) The taxable value shall include the following amounts: -

(A) The amount of profit and expenses related to transportation and distribution incurred by the supplier in connection with the transaction,

(B) Excise duty and other tax amount except the tax according to this Act.

p>Explanation: For the purpose of this section, "other tax amount" means the fees, duties and charges as prescribed by the financial law. or other such commercial discount shall not be included in the taxable price.

(4) The taxable value of goods or services exchanged under barter shall be equal to the market value of the goods or services so exchanged.

(5) Except as otherwise provided in this Act, when determining the taxable value of imported goods, the import price, import duty, equalization duty and any other tax levied on import, including transportation, insurance, agents' and other persons' commissions, in addition to value added tax. (6) If the price of an item or service is found to be much lower than the prevailing market price, the taxable price of such item or service will be equal to the market price.

(7) The taxable value of goods or services supplied with partial consideration shall be equal to the market price.

(8) The amount of deposit for any goods or services shall be taxable unless the supplier matches the amount as specified as consideration for such goods or services. Price will not be considered.