Amount on which the tax rate is applied.Taxable base
The tax base is the amount on which the rate is to be applied, i.e. it is the quantification or monetary valuation of the taxable event.
In general, the taxable base will be the amount of the consideration, defined as follows for each type of transaction.
When the amount of the consideration is not known at the time of accrual the taxable amount should be set provisionally, applying sound criteria, and rectified later when the amount is known, if this amount does not coincide with the amount that was provisionally set.