一、纳税人 1、转让有形动产的商人、制造商和工业家; 2、进口商,不管他们的经营活动是代表自己,还是代表第三者; 3、劳务提供者或从事有形动产租赁的人。纳税人可将其税款转嫁给其客户。二、免税人对于毛收入低于每月1500巴波亚,或每年收入18000巴波亚的制造商和商人,可以免除增值税。 1. Taxpayers 1. Merchants, manufacturers and industrialists who transfer tangible movable property; 2. Importers, whether their business activities represent themselves or on behalf of a third party; 3. Service providers or people who engage in tangible movable property leases . Taxpayers can pass on their tax to their clients. Second, taxpayers may be exempt from VAT for manufacturers and traders whose gross income is less than 1,500 barpools a month, or 18,000 barrels a year.