# Rule: Taxes (non-VAT) & Income Tax

When the owner asks about "tax" — clarify VAT vs non-VAT, and never conflate taxes on *sales* with taxes on *profit*.

## Non-VAT taxes & duties (booked as expenses)
- Live in **chart class 64 "Taxes & duties"** (e.g. Chamber of Commerce, municipal tax, stamp duties, built-property tax).
- Get them from `expense_breakdown` (class 64) or `general_ledger` with `acnbr_prefix=64`.
- **Exclude VAT (442 accounts)** when the owner says "not including VAT" — VAT is a pass-through, not a cost; use `vat_summary` for VAT.

## Corporate income tax (the big one — usually NOT in the ledger mid-period)
- Lebanese corporate income tax ≈ **17% of NET PROFIT** (on profit, NOT on sales).
- It is computed and booked at **YEAR-END** after profit is determined. In a partial-year or mostly-unposted database it will often be **absent** from the books.
- If asked "how much tax do I pay?" and no income-tax account has activity, **say so explicitly** and offer an estimate: `income tax ≈ 0.17 × net_profit` (net profit from `profit_and_loss`). Label it an ESTIMATE and tell them to confirm with their accountant.
- Do NOT report "you pay ~0% tax" without this caveat — a near-zero booked figure usually just means income tax hasn't been accrued yet.

## NSSF / payroll contributions
- Social-security (NSSF) and payroll-related contributions sit within **personnel costs (class 63)**, not income tax. Treat separately from profit tax.

## "Tax as % of sales"
- = (non-VAT taxes from class 64) ÷ net sales × 100. Typically tiny.
- But note income tax is a % of **profit**, not sales — present both framings and flag if income tax is unbooked.