Taxation on shipping has many forms and the charterparty should make it clear which party bears the responsibility of paying the taxes. The nature of the taxes also varies, for example, from freight tax to "Value Added Tax" (VAT). The latter is a tax imposed by a government on the services offered by shipping personnel in its ports. For example, in 1989, Taiwan imposed a 5 per cent local VAT on agency fees and on commissions for vessels engaged in discharging in Taiwanese ports. Levies imposed by countries, such as for port dues and for maintenance of lights and navigational aids ('light dues") are also forms of taxation.