Which of the following is classified as input tax?

Input tax refers to the Value Added Tax (VAT) that a business incurs on its purchases of goods and services. This tax can be reclaimed from the tax authorities, effectively reducing the overall tax burden for the business. When a business makes purchases for its operations, the VAT added to those purchases qualifies as input tax because it can ultimately be deducted from the VAT the business must pay on its sales (output tax).

Therefore, the VAT paid on purchases is classified as input tax since it can be reclaimed, allowing the business to offset these costs against VAT liabilities. This concept is fundamental to value-added tax systems, where businesses are taxed on the value they add to the goods or services they provide, rather than on the gross amount.

The other options do not qualify as input tax. VAT collected from customers is output tax, tax applied to employee salaries is not related to VAT, and tax on sales made internationally may vary in treatment and is generally not considered input tax in the context of domestic VAT systems.