Value Added Tax, under the Value Added Tax Act 2013 (Act 870).
The headline rate is 15%. What you actually pay is higher, because the NHIL, the GETFund levy and the COVID-19 Health Recovery Levy are charged on the value of the supply first, and VAT is then charged on the value plus those levies.
Registration is compulsory once taxable turnover crosses the threshold. Retailers within a turnover band may instead use the VAT Flat Rate Scheme.