Which characteristics are used to determine the sales tax for general ledger accounting?

Which characteristics are used to determine the sales tax for general ledger accounting?
A . Country code assigned to company code, tax determination ID, Validity period
B. Country code assigned to company code, customer tax code, validity period
C. Country code assigned to business partner, customer tax code, validity period.
D. Country code assigned to business partner, tax determination ID, validity period.

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Answer: D