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What is the title of the tax type that a small business pays when they submit a tax return? Is it the income tax? Also, there are some small corporations that do not sell anything but offer services. What is the tax title of this group?

  • Also which country are you asking about would be important to know. – Morrison Chang Sep 17 at 17:48
  • I am taking about Iranian tax system. When a small business like a clinical laboratory or a grocery store etc submit tax returns, their income is assessed by the tax officer and eventually they are handed over a bill on which the amount of levied tax is mentioned. The said bill is titled business activity tax. Which tax term in English can describe this? Thanks – Behzad Falahati Sep 17 at 18:15
  • You seem to know what it's called in Iran. Are you asking what it's called in the US? – D Stanley Sep 17 at 18:30
  • Since they are to be presented in English-speaking countries, they should be equivalent or close to a term which is common in English. – Behzad Falahati Sep 17 at 19:02

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