6. Business taxes are paid by sellers while the VAT on importation is paid by the buyers. 7. The statutory taxpayer and the economic taxpayer are the same with the VAT on importation. 8. Business taxes are usually included in the price of goods and services of the seller but are remitted by the seller to the government. 9. In business taxes, the statutory taxpayer is not the economic taxpayer. 10. The sales or importation of goods is not subject to specific percentage tax. 11. When the impact and incidence of taxation rests upon different persons, the tax is an indirect tax. 12. Domestic pay consumption tax to domestic sellers. 13. Importers pay consumption tax to non-resident sellers. 14. Domestic sellers pay consumption tax to the government 15. Exporters pay consumption tax to the government