- The Slaughter Tax is collected on all economic components when killing cow, buffalo and pig
- The Slaughter Tax is collected one time on the killed animals at the killing place or at the slaughter place
- in special case, the Ministry of Economy and Finance shall determine the procedure of collecting the slaughter tax from the buyer, transporter or the live animal seller
- The Slaughter Tax is collected at the rate of 3% (three percents) on the value of slaughter animal so called “Taxable Value – TV”
- TV is the average retail price of live animals of the market at a given time. the MEF shall determine the value of slaughter animals to be the tax base which appropriate with the fluctuated market price