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Other taxes payable | 12 Months Ended
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Dec. 31, 2023
ZHEJIANG TIANLAN |
Other taxes payable |
14. | Other taxes payable
Other taxes payable mainly comprise Valued-Added Tax (“VAT”). The Group is subject to output VAT levied at the rate of 3% to 13 % (2022: 3% to 13%) of the revenue from sales of equipment. The input VAT paid on purchases of materials and other direct inputs can be used to offset the output VAT levied on operating revenue to determine the net VAT payable or recoverable.

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