duties and taxes

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how to calculate duties and taxes for balance sheet
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Your query is not cleared

please elaborate your query... 

sir I am making a balance sheet
I want to know the amount of duties and taxes comes from where
It's under the group of Current Liabilities...
If Payable then it's liabilities side (As current liability
If ITC then move to Current Assets (as revenue authority).

THANK YOU FOR THE DETAILS.

WHAT IS REVENUE AUTHORITY

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