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hello everyone my name is NG today I would like to talk about taxes so I have various taxes payable by every registered business um they have the education tax we have to we have we have the company income tax personal income tax and withholding tax or businesses and also individuals but today Im going to be focusing on the value added tax and there are no income tax now valued at the tax is a consumption tax you know its payable is payable by the consumer so what does that mean is in sense that you as a service so it is taxed based on the goods purchased and the services rendered so what does that mean is that you as a service provider or you that are selling a particular kind of products um you charge value added tax fact on your products payable by your consumers by your customers but you are as the service provider or a the person that is selling the codes youre expected to file or pay the taxes to the government so thats why it is a multi-tax level that means that you charge t