is borne by the final consumer of such goods or services, but, where the liability for rendering payment of such tax to the authorities is placed upon the supplier of the goods or services. ARTICLE 2 SADC TAX DATABASE 1. In the interests of SADC, State Parties shall put in place a comprehensive SADC Tax Database which is publicly accessible within the Region. 2. State Parties shall, collectively, take such steps as are necessary to further develop the SADC Tax Database and to provide the Secretariat with such information as is required to maintain the SADC Tax Database. 3. The developed SADC Tax Database shall, in relation to each State Party, include details in respect of that State Party of: 4. (a) all direct taxes, indirect taxes and levies, including applicable rates, implementation dates, exemptions and allowances; (b) all tax incentives offered, including implementation dates and conditions imposed; (c) all Tax Agreements and their respective implementation dates; and (d) appropriate statistics on revenue collection and the revenue importance of various instruments including: (i) the sales volumes or value of products and services that are subject to Indirect Taxes, and the revenue collected from such products and services; and (ii) the revenue collected from direct taxes. Each State Party shall provide at least on an annual basis and when significant changes occur, information in regard to that State Party as is required by the Secretariat to update the SADC Tax Database. 45