Social security contributions based on gross pay, payroll, or number of employees are not included, but social security contributions based on personal income after deductions and personal exemptions are included. Domestic taxes on goods and services include all taxes and duties levied by central governments on the production, extraction, sale, transfer, leasing, or delivery of goods and rendering of services, or in respect of the use of goods or permission to use goods or to perform activities. Such taxes include general sales taxes, turnover or value added taxes, excises, and motor vehicle taxes. Export duties include all levies collected on goods at the point of export from the country. Rebates on exported goods comprising repayments of previously paid general consumption taxes, excises, or import duties should be deducted from the gross receipts of the appropriate taxes, not from export duty receipts.
Import duties comprise all levies collected on goods at the point of entry into the country.
They include levies for revenue purposes or import protection, whether on a specific or ad valorem basis, as long as they are restricted by law to imported products.