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There are no separate provisions within the income tax laws that deal only with e-commerce. Where relevant, current tax laws and interpretations will be applied to e-commerce transactions.
This section provides a broad understanding of how the current income tax law and principles apply to taxing income from e-commerce. The examples of common e-commerce and income tax transactions may help you understand your situation better.
Selling goods through an online auction or sales sites, has the same tax obligations as the sale of goods through a shop.