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hello guys welcome to my channel accounting and Taxation insights and insights today we will discuss what is direct payment parameters as we already see these direct payment permits in our day-to-day compliance work so today we will discuss what is these direct payment permits how to apply those permission permits and what is the proper use of these direct payment permant so here this is the slide which will cover todays agenda so first point is what is direct payment permit second point is how to obtain these direct payment permits and third point is proper use of these direct payment permits so firstly we will start from the very first slide which is covering what is direct payment permits so here it is so what is direct payment permits actually normally business pay sales tax to their vendors when purchasing taxable goods or services after that the vendors then remit the taxes to the taxing authorities by filing sales and use tax return filing of sales and you static sales and use