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1. Definition

Output sales tax--------sales

Input sales tax(irrecoverable /recoverable) --------purchase

2. Calculation

Sales tax paid=output sales tax-input sales tax

Gross amount= net amount*(1+tax rate)

Sales tax=net amount*tax rate

3. Accounting

Output sales tax

Dr: Cash or trade receivables 690

Cr: Sales 600

Cr: Sales tax control account (output sales tax) 90

Recoverable input sales tax

Dr: Purchases 400

Dr: Sales tax control account (input sales tax recoverable) 60

Cr: Trade payables 460

Irrecoverable input sales tax

Dr: Purchases 460

Cr: Trade payables 460

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