diff --git a/packages/server-nest/src/modules/App/App.module.ts b/packages/server-nest/src/modules/App/App.module.ts
index 65523f431..076693a5d 100644
--- a/packages/server-nest/src/modules/App/App.module.ts
+++ b/packages/server-nest/src/modules/App/App.module.ts
@@ -34,6 +34,7 @@ import { TransformerModule } from '../Transformer/Transformer.module';
 import { AccountsModule } from '../Accounts/Accounts.module';
 import { ExpensesModule } from '../Expenses/Expenses.module';
 import { ItemCategoryModule } from '../ItemCategories/ItemCategory.module';
+import { TaxRatesModule } from '../TaxRates/TaxRate.module';
 
 @Module({
   imports: [
@@ -91,6 +92,7 @@ import { ItemCategoryModule } from '../ItemCategories/ItemCategory.module';
     ItemCategoryModule,
     AccountsModule,
     ExpensesModule,
+    TaxRatesModule
   ],
   controllers: [AppController],
   providers: [
diff --git a/packages/server-nest/src/modules/TaxRates/ItemEntriesTaxTransactions.ts b/packages/server-nest/src/modules/TaxRates/ItemEntriesTaxTransactions.ts
new file mode 100644
index 000000000..2d999def5
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/ItemEntriesTaxTransactions.ts
@@ -0,0 +1,72 @@
+// import { Inject, Service } from 'typedi';
+// import { keyBy, sumBy } from 'lodash';
+// import { ItemEntry } from '@/models';
+// import HasTenancyService from '../Tenancy/TenancyService';
+// import { IItem, IItemEntry, IItemEntryDTO } from '@/interfaces';
+
+// @Service()
+// export class ItemEntriesTaxTransactions {
+//   @Inject()
+//   private tenancy: HasTenancyService;
+
+//   /**
+//    * Associates tax amount withheld to the model.
+//    * @param model
+//    * @returns
+//    */
+//   public assocTaxAmountWithheldFromEntries(model: any) {
+//     const entries = model.entries.map((entry) => ItemEntry.fromJson(entry));
+//     const taxAmountWithheld = sumBy(entries, 'taxAmount');
+
+//     if (taxAmountWithheld) {
+//       model.taxAmountWithheld = taxAmountWithheld;
+//     }
+//     return model;
+//   }
+
+//   /**
+//    * Associates tax rate id from tax code to entries.
+//    * @param {number} tenantId
+//    * @param {} model
+//    */
+//   public assocTaxRateIdFromCodeToEntries =
+//     (tenantId: number) => async (entries: any) => {
+//       const entriesWithCode = entries.filter((entry) => entry.taxCode);
+//       const taxCodes = entriesWithCode.map((entry) => entry.taxCode);
+
+//       const { TaxRate } = this.tenancy.models(tenantId);
+//       const foundTaxCodes = await TaxRate.query().whereIn('code', taxCodes);
+
+//       const taxCodesMap = keyBy(foundTaxCodes, 'code');
+
+//       return entries.map((entry) => {
+//         if (entry.taxCode) {
+//           entry.taxRateId = taxCodesMap[entry.taxCode]?.id;
+//         }
+//         return entry;
+//       });
+//     };
+
+//   /**
+//    * Associates tax rate from tax id to entries.
+//    * @param {number} tenantId
+//    * @returns {Promise<IItemEntry[]>}
+//    */
+//   public assocTaxRateFromTaxIdToEntries =
+//     (tenantId: number) => async (entries: IItemEntry[]) => {
+//       const entriesWithId = entries.filter((e) => e.taxRateId);
+//       const taxRateIds = entriesWithId.map((e) => e.taxRateId);
+
+//       const { TaxRate } = this.tenancy.models(tenantId);
+//       const foundTaxes = await TaxRate.query().whereIn('id', taxRateIds);
+
+//       const taxRatesMap = keyBy(foundTaxes, 'id');
+
+//       return entries.map((entry) => {
+//         if (entry.taxRateId) {
+//           entry.taxRate = taxRatesMap[entry.taxRateId]?.rate;
+//         }
+//         return entry;
+//       });
+//     };
+// }
diff --git a/packages/server-nest/src/modules/TaxRates/SyncItemTaxRateOnEditTaxRate.ts b/packages/server-nest/src/modules/TaxRates/SyncItemTaxRateOnEditTaxRate.ts
new file mode 100644
index 000000000..f3ba72384
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/SyncItemTaxRateOnEditTaxRate.ts
@@ -0,0 +1,55 @@
+// import { Knex } from 'knex';
+// import { Inject, Service } from 'typedi';
+// import HasTenancyService from '../Tenancy/TenancyService';
+
+// @Service()
+// export class SyncItemTaxRateOnEditTaxRate {
+//   @Inject()
+//   private tenancy: HasTenancyService;
+
+//   /**
+//    * Syncs the new tax rate created to item default sell tax rate.
+//    * @param {number} tenantId
+//    * @param {number} itemId
+//    * @param {number} sellTaxRateId
+//    */
+//   public updateItemSellTaxRate = async (
+//     tenantId: number,
+//     oldSellTaxRateId: number,
+//     sellTaxRateId: number,
+//     trx?: Knex.Transaction
+//   ) => {
+//     const { Item } = this.tenancy.models(tenantId);
+
+//     // Can't continue if the old and new sell tax rate id are equal.
+//     if (oldSellTaxRateId === sellTaxRateId) return;
+
+//     await Item.query().where('sellTaxRateId', oldSellTaxRateId).update({
+//       sellTaxRateId,
+//     });
+//   };
+
+//   /**
+//    * Syncs the new tax rate created to item default purchase tax rate.
+//    * @param {number} tenantId
+//    * @param {number} itemId
+//    * @param {number} purchaseTaxRateId
+//    */
+//   public updateItemPurchaseTaxRate = async (
+//     tenantId: number,
+//     oldPurchaseTaxRateId: number,
+//     purchaseTaxRateId: number,
+//     trx?: Knex.Transaction
+//   ) => {
+//     const { Item } = this.tenancy.models(tenantId);
+
+//     // Can't continue if the old and new sell tax rate id are equal.
+//     if (oldPurchaseTaxRateId === purchaseTaxRateId) return;
+
+//     await Item.query(trx)
+//       .where('purchaseTaxRateId', oldPurchaseTaxRateId)
+//       .update({
+//         purchaseTaxRateId,
+//       });
+//   };
+// }
diff --git a/packages/server-nest/src/modules/TaxRates/SyncItemTaxRateOnEditTaxSubscriber.ts b/packages/server-nest/src/modules/TaxRates/SyncItemTaxRateOnEditTaxSubscriber.ts
new file mode 100644
index 000000000..e98b4fb65
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/SyncItemTaxRateOnEditTaxSubscriber.ts
@@ -0,0 +1,45 @@
+// import { Inject, Service } from 'typedi';
+// import { SyncItemTaxRateOnEditTaxRate } from './SyncItemTaxRateOnEditTaxRate';
+// import events from '@/subscribers/events';
+// import { ITaxRateEditedPayload } from '@/interfaces';
+// import { runAfterTransaction } from '../UnitOfWork/TransactionsHooks';
+
+// @Service()
+// export class SyncItemTaxRateOnEditTaxSubscriber {
+//   @Inject()
+//   private syncItemRateOnEdit: SyncItemTaxRateOnEditTaxRate;
+
+//   /**
+//    * Attaches events with handles.
+//    */
+//   public attach(bus) {
+//     bus.subscribe(
+//       events.taxRates.onEdited,
+//       this.handleSyncNewTaxRateToItemTaxRate
+//     );
+//   }
+
+//   /**
+//    * Syncs the new tax rate created to default item tax rates.
+//    * @param {ITaxRateEditedPayload} payload -
+//    */
+//   private handleSyncNewTaxRateToItemTaxRate = async ({
+//     taxRate,
+//     tenantId,
+//     oldTaxRate,
+//     trx,
+//   }: ITaxRateEditedPayload) => {
+//     runAfterTransaction(trx, async () => {
+//       await this.syncItemRateOnEdit.updateItemPurchaseTaxRate(
+//         tenantId,
+//         oldTaxRate.id,
+//         taxRate.id
+//       );
+//       await this.syncItemRateOnEdit.updateItemSellTaxRate(
+//         tenantId,
+//         oldTaxRate.id,
+//         taxRate.id
+//       );
+//     });
+//   };
+// }
diff --git a/packages/server-nest/src/modules/TaxRates/TaxRate.application.ts b/packages/server-nest/src/modules/TaxRates/TaxRate.application.ts
new file mode 100644
index 000000000..93a5c9a22
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/TaxRate.application.ts
@@ -0,0 +1,89 @@
+import { CreateTaxRate } from './commands/CreateTaxRate.service';
+import { DeleteTaxRateService } from './commands/DeleteTaxRate.service';
+import { EditTaxRateService } from './commands/EditTaxRate.service';
+import { GetTaxRateService } from './queries/GetTaxRate.service';
+// import { GetTaxRatesService } from './queries/GetTaxRates';
+import { ActivateTaxRateService } from './commands/ActivateTaxRate.service';
+import { InactivateTaxRateService } from './commands/InactivateTaxRate';
+import { Injectable } from '@nestjs/common';
+import { ICreateTaxRateDTO, IEditTaxRateDTO } from './TaxRates.types';
+
+@Injectable()
+export class TaxRatesApplication {
+  constructor(
+    private readonly createTaxRateService: CreateTaxRate,
+    private readonly editTaxRateService: EditTaxRateService,
+    private readonly deleteTaxRateService: DeleteTaxRateService,
+    private readonly getTaxRateService: GetTaxRateService,
+    private readonly activateTaxRateService: ActivateTaxRateService,
+    private readonly inactivateTaxRateService: InactivateTaxRateService,
+    // private readonly getTaxRatesService: GetTaxRatesService,
+  ) {}
+
+  /**
+   * Creates a new tax rate.
+   * @param {ICreateTaxRateDTO} createTaxRateDTO
+   * @returns {Promise<ITaxRate>}
+   */
+  public createTaxRate(createTaxRateDTO: ICreateTaxRateDTO) {
+    return this.createTaxRateService.createTaxRate(createTaxRateDTO);
+  }
+
+  /**
+   * Edits the given tax rate.
+   * @param {number} tenantId
+   * @param {number} taxRateId
+   * @param {IEditTaxRateDTO} taxRateEditDTO
+   * @returns {Promise<ITaxRate>}
+   */
+  public editTaxRate(taxRateId: number, editTaxRateDTO: IEditTaxRateDTO) {
+    return this.editTaxRateService.editTaxRate(taxRateId, editTaxRateDTO);
+  }
+
+  /**
+   * Deletes the given tax rate.
+   * @param {number} tenantId
+   * @param {number} taxRateId
+   * @returns {Promise<void>}
+   */
+  public deleteTaxRate(taxRateId: number) {
+    return this.deleteTaxRateService.deleteTaxRate(taxRateId);
+  }
+
+  /**
+   * Retrieves the given tax rate.
+   * @param {number} tenantId
+   * @param {number} taxRateId
+   * @returns {Promise<ITaxRate>}
+   */
+  public getTaxRate(tenantId: number, taxRateId: number) {
+    return this.getTaxRateService.getTaxRate(taxRateId);
+  }
+
+  /**
+   * Retrieves the tax rates list.
+   * @param {number} tenantId
+   * @returns {Promise<ITaxRate[]>}
+   */
+  public getTaxRates(tenantId: number) {
+    // return this.getTaxRatesService.getTaxRates(tenantId);
+  }
+
+  /**
+   * Activates the given tax rate.
+   * @param {number} tenantId
+   * @param {number} taxRateId
+   */
+  public activateTaxRate(taxRateId: number) {
+    return this.activateTaxRateService.activateTaxRate(taxRateId);
+  }
+
+  /**
+   * Inactivates the given tax rate.
+   * @param {number} tenantId
+   * @param {number} taxRateId
+   */
+  public inactivateTaxRate(taxRateId: number) {
+    return this.inactivateTaxRateService.inactivateTaxRate(taxRateId);
+  }
+}
diff --git a/packages/server-nest/src/modules/TaxRates/TaxRate.controller.ts b/packages/server-nest/src/modules/TaxRates/TaxRate.controller.ts
new file mode 100644
index 000000000..3b26d8da1
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/TaxRate.controller.ts
@@ -0,0 +1,59 @@
+import {
+  Body,
+  Controller,
+  Delete,
+  Get,
+  Param,
+  Post,
+  Put,
+} from '@nestjs/common';
+import { TaxRatesApplication } from './TaxRate.application';
+import { ICreateTaxRateDTO, IEditTaxRateDTO } from './TaxRates.types';
+import { PublicRoute } from '../Auth/Jwt.guard';
+
+@Controller('tax-rates')
+@PublicRoute()
+export class TaxRatesController {
+  constructor(private readonly taxRatesApplication: TaxRatesApplication) {}
+
+  @Post()
+  public createTaxRate(@Body() createTaxRateDTO: ICreateTaxRateDTO) {
+    return this.taxRatesApplication.createTaxRate(createTaxRateDTO);
+  }
+
+  @Put(':id')
+  public editTaxRate(
+    @Param('id') taxRateId: number,
+    @Body() editTaxRateDTO: IEditTaxRateDTO,
+  ) {
+    return this.taxRatesApplication.editTaxRate(taxRateId, editTaxRateDTO);
+  }
+
+  @Delete(':id')
+  public deleteTaxRate(@Param('id') taxRateId: number) {
+    return this.taxRatesApplication.deleteTaxRate(taxRateId);
+  }
+
+  @Get(':id')
+  public getTaxRate(
+    @Param('tenantId') tenantId: number,
+    @Param('id') taxRateId: number,
+  ) {
+    return this.taxRatesApplication.getTaxRate(tenantId, taxRateId);
+  }
+
+  @Get()
+  public getTaxRates(@Param('tenantId') tenantId: number) {
+    return this.taxRatesApplication.getTaxRates(tenantId);
+  }
+
+  @Put(':id/activate')
+  public activateTaxRate(@Param('id') taxRateId: number) {
+    return this.taxRatesApplication.activateTaxRate(taxRateId);
+  }
+
+  @Put(':id/inactivate')
+  public inactivateTaxRate(@Param('id') taxRateId: number) {
+    return this.taxRatesApplication.inactivateTaxRate(taxRateId);
+  }
+}
diff --git a/packages/server-nest/src/modules/TaxRates/TaxRate.module.ts b/packages/server-nest/src/modules/TaxRates/TaxRate.module.ts
new file mode 100644
index 000000000..493baf713
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/TaxRate.module.ts
@@ -0,0 +1,30 @@
+import { Module } from '@nestjs/common';
+import { TransformerInjectable } from '../Transformer/TransformerInjectable.service';
+import { TaxRatesController } from './TaxRate.controller';
+import { CreateTaxRate } from './commands/CreateTaxRate.service';
+import { InactivateTaxRateService } from './commands/InactivateTaxRate';
+import { ActivateTaxRateService } from './commands/ActivateTaxRate.service';
+import { GetTaxRateService } from './queries/GetTaxRate.service';
+import { DeleteTaxRateService } from './commands/DeleteTaxRate.service';
+import { EditTaxRateService } from './commands/EditTaxRate.service';
+import { CommandTaxRatesValidators } from './commands/CommandTaxRatesValidator.service';
+import { TenancyContext } from '../Tenancy/TenancyContext.service';
+import { TaxRatesApplication } from './TaxRate.application';
+
+@Module({
+  imports: [],
+  controllers: [TaxRatesController],
+  providers: [
+    CreateTaxRate,
+    EditTaxRateService,
+    DeleteTaxRateService,
+    GetTaxRateService,
+    ActivateTaxRateService,
+    InactivateTaxRateService,
+    CommandTaxRatesValidators,
+    TransformerInjectable,
+    TenancyContext,
+    TaxRatesApplication
+  ],
+})
+export class TaxRatesModule {}
diff --git a/packages/server-nest/src/modules/TaxRates/TaxRates.types.ts b/packages/server-nest/src/modules/TaxRates/TaxRates.types.ts
new file mode 100644
index 000000000..57047d185
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/TaxRates.types.ts
@@ -0,0 +1,90 @@
+import { Knex } from 'knex';
+import { TaxRateModel } from './models/TaxRate.model';
+
+export interface ITaxRate {
+  id?: number;
+  name: string;
+  code: string;
+  rate: number;
+  description: string;
+  IsNonRecoverable: boolean;
+  IsCompound: boolean;
+  active: boolean;
+}
+
+export interface ICommonTaxRateDTO {
+  name: string;
+  code: string;
+  rate: number;
+  description: string;
+  IsNonRecoverable: boolean;
+  IsCompound: boolean;
+  active: boolean;
+}
+export interface ICreateTaxRateDTO extends ICommonTaxRateDTO {}
+export interface IEditTaxRateDTO extends ICommonTaxRateDTO {}
+
+export interface ITaxRateCreatingPayload {
+  createTaxRateDTO: ICreateTaxRateDTO;
+  // tenantId: number;
+  trx: Knex.Transaction;
+}
+export interface ITaxRateCreatedPayload {
+  createTaxRateDTO: ICreateTaxRateDTO;
+  taxRate: TaxRateModel;
+  // tenantId: number;
+  trx: Knex.Transaction;
+}
+
+export interface ITaxRateEditingPayload {
+  oldTaxRate: TaxRateModel;
+  editTaxRateDTO: IEditTaxRateDTO;
+  // tenantId: number;
+  trx: Knex.Transaction;
+}
+export interface ITaxRateEditedPayload {
+  editTaxRateDTO: IEditTaxRateDTO;
+  oldTaxRate: TaxRateModel;
+  taxRate: TaxRateModel;
+  // tenantId: number;
+  trx: Knex.Transaction;
+}
+
+export interface ITaxRateDeletingPayload {
+  oldTaxRate: TaxRateModel;
+  // tenantId: number;
+  trx: Knex.Transaction;
+}
+
+export interface ITaxRateActivatingPayload {
+  taxRateId: number;
+  // tenantId: number;
+  trx: Knex.Transaction;
+}
+export interface ITaxRateActivatedPayload {
+  taxRateId: number;
+  // tenantId: number;
+  trx: Knex.Transaction;
+}
+
+export interface ITaxRateDeletedPayload {
+  oldTaxRate: TaxRateModel;
+  // tenantId: number;
+  trx: Knex.Transaction;
+}
+
+export interface ITaxTransaction {
+  id?: number;
+  taxRateId: number;
+  referenceType: string;
+  referenceId: number;
+  rate: number;
+  taxAccountId: number;
+}
+
+export enum TaxRateAction {
+  CREATE = 'Create',
+  EDIT = 'Edit',
+  DELETE = 'Delete',
+  VIEW = 'View',
+}
diff --git a/packages/server-nest/src/modules/TaxRates/TaxRatesExportable.ts b/packages/server-nest/src/modules/TaxRates/TaxRatesExportable.ts
new file mode 100644
index 000000000..079a09637
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/TaxRatesExportable.ts
@@ -0,0 +1,18 @@
+// import { Inject, Service } from 'typedi';
+// import { Exportable } from '../Export/Exportable';
+// import { TaxRatesApplication } from './TaxRate.application';
+
+// @Service()
+// export class TaxRatesExportable extends Exportable {
+//   @Inject()
+//   private taxRatesApplication: TaxRatesApplication;
+
+//   /**
+//    * Retrieves the accounts data to exportable sheet.
+//    * @param {number} tenantId
+//    * @returns
+//    */
+//   public exportable(tenantId: number) {
+//     return this.taxRatesApplication.getTaxRates(tenantId);
+//   }
+// }
diff --git a/packages/server-nest/src/modules/TaxRates/TaxRatesImportable.SampleData.ts b/packages/server-nest/src/modules/TaxRates/TaxRatesImportable.SampleData.ts
new file mode 100644
index 000000000..0a7fe389d
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/TaxRatesImportable.SampleData.ts
@@ -0,0 +1,18 @@
+export const TaxRatesSampleData = [
+  {
+    'Tax Name': 'Value Added Tax',
+    Code: 'VAT-STD',
+    Rate: '20',
+    Description: 'Standard VAT rate applied to most goods and services.',
+    'Is Non Recoverable': 'F',
+    Active: 'T',
+  },
+  {
+    'Tax Name': 'Luxury Goods Tax',
+    Code: 'TAX-LUXURY',
+    Rate: '25',
+    Description: 'Tax imposed on the sale of luxury items.',
+    'Is Non Recoverable': 'T',
+    Active: 'T',
+  },
+];
diff --git a/packages/server-nest/src/modules/TaxRates/TaxRatesImportable.ts b/packages/server-nest/src/modules/TaxRates/TaxRatesImportable.ts
new file mode 100644
index 000000000..eebb3c7c0
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/TaxRatesImportable.ts
@@ -0,0 +1,46 @@
+// import { Inject, Service } from 'typedi';
+// import { Knex } from 'knex';
+// import { ICreateTaxRateDTO } from '@/interfaces';
+// import { CreateTaxRate } from './commands/CreateTaxRate.service';
+// import { Importable } from '../Import/Importable';
+// import { TaxRatesSampleData } from './TaxRatesImportable.SampleData';
+
+// @Service()
+// export class TaxRatesImportable extends Importable {
+//   @Inject()
+//   private createTaxRateService: CreateTaxRate;
+
+//   /**
+//    * Importing to tax rate creating service.
+//    * @param {number} tenantId -
+//    * @param {ICreateTaxRateDTO} ICreateTaxRateDTO -
+//    * @param {Knex.Transaction} trx -
+//    * @returns
+//    */
+//   public importable(
+//     tenantId: number,
+//     createAccountDTO: ICreateTaxRateDTO,
+//     trx?: Knex.Transaction
+//   ) {
+//     return this.createTaxRateService.createTaxRate(
+//       tenantId,
+//       createAccountDTO,
+//       trx
+//     );
+//   }
+
+//   /**
+//    * Concurrrency controlling of the importing process.
+//    * @returns {number}
+//    */
+//   public get concurrency() {
+//     return 1;
+//   }
+
+//   /**
+//    * Retrieves the sample data that used to download accounts sample sheet.
+//    */
+//   public sampleData(): any[] {
+//     return TaxRatesSampleData;
+//   }
+// }
diff --git a/packages/server-nest/src/modules/TaxRates/WriteTaxTransactionsItemEntries.ts b/packages/server-nest/src/modules/TaxRates/WriteTaxTransactionsItemEntries.ts
new file mode 100644
index 000000000..d61d5ae11
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/WriteTaxTransactionsItemEntries.ts
@@ -0,0 +1,99 @@
+// import { sumBy, chain, keyBy } from 'lodash';
+// import { IItemEntry, ITaxTransaction } from '@/interfaces';
+// import HasTenancyService from '../Tenancy/TenancyService';
+// import { Inject, Service } from 'typedi';
+// import { Knex } from 'knex';
+
+// @Service()
+// export class WriteTaxTransactionsItemEntries {
+//   @Inject()
+//   private tenancy: HasTenancyService;
+
+//   /**
+//    * Writes the tax transactions from the given item entries.
+//    * @param {number} tenantId
+//    * @param {IItemEntry[]} itemEntries
+//    */
+//   public async writeTaxTransactionsFromItemEntries(
+//     tenantId: number,
+//     itemEntries: IItemEntry[],
+//     trx?: Knex.Transaction
+//   ) {
+//     const { TaxRateTransaction, TaxRate } = this.tenancy.models(tenantId);
+//     const aggregatedEntries = this.aggregateItemEntriesByTaxCode(itemEntries);
+
+//     const entriesTaxRateIds = aggregatedEntries.map((entry) => entry.taxRateId);
+
+//     const taxRates = await TaxRate.query(trx).whereIn('id', entriesTaxRateIds);
+//     const taxRatesById = keyBy(taxRates, 'id');
+
+//     const taxTransactions = aggregatedEntries.map((entry) => ({
+//       taxRateId: entry.taxRateId,
+//       referenceType: entry.referenceType,
+//       referenceId: entry.referenceId,
+//       rate: entry.taxRate || taxRatesById[entry.taxRateId]?.rate,
+//     })) as ITaxTransaction[];
+
+//     await TaxRateTransaction.query(trx).upsertGraph(taxTransactions);
+//   }
+
+//   /**
+//    * Rewrites the tax rate transactions from the given item entries.
+//    * @param {number} tenantId
+//    * @param {IItemEntry[]} itemEntries
+//    * @param {string} referenceType
+//    * @param {number} referenceId
+//    * @param {Knex.Transaction} trx
+//    */
+//   public async rewriteTaxRateTransactionsFromItemEntries(
+//     tenantId: number,
+//     itemEntries: IItemEntry[],
+//     referenceType: string,
+//     referenceId: number,
+//     trx?: Knex.Transaction
+//   ) {
+//     await Promise.all([
+//       this.removeTaxTransactionsFromItemEntries(
+//         tenantId,
+//         referenceId,
+//         referenceType,
+//         trx
+//       ),
+//       this.writeTaxTransactionsFromItemEntries(tenantId, itemEntries, trx),
+//     ]);
+//   }
+
+//   /**
+//    * Aggregates by tax code id and sums the amount.
+//    * @param {IItemEntry[]} itemEntries
+//    * @returns {IItemEntry[]}
+//    */
+//   private aggregateItemEntriesByTaxCode = (
+//     itemEntries: IItemEntry[]
+//   ): IItemEntry[] => {
+//     return chain(itemEntries.filter((item) => item.taxRateId))
+//       .groupBy((item) => item.taxRateId)
+//       .values()
+//       .map((group) => ({ ...group[0], amount: sumBy(group, 'amount') }))
+//       .value();
+//   };
+
+//   /**
+//    * Removes the tax transactions from the given item entries.
+//    * @param {number} tenantId   - Tenant id.
+//    * @param {string} referenceType - Reference type.
+//    * @param {number} referenceId - Reference id.
+//    */
+//   public async removeTaxTransactionsFromItemEntries(
+//     tenantId: number,
+//     referenceId: number,
+//     referenceType: string,
+//     trx?: Knex.Transaction
+//   ) {
+//     const { TaxRateTransaction } = this.tenancy.models(tenantId);
+
+//     await TaxRateTransaction.query(trx)
+//       .where({ referenceType, referenceId })
+//       .delete();
+//   }
+// }
diff --git a/packages/server-nest/src/modules/TaxRates/commands/ActivateTaxRate.service.ts b/packages/server-nest/src/modules/TaxRates/commands/ActivateTaxRate.service.ts
new file mode 100644
index 000000000..a9f8c0bea
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/commands/ActivateTaxRate.service.ts
@@ -0,0 +1,59 @@
+import { Inject, Injectable } from '@nestjs/common';
+import { Knex } from 'knex';
+import {
+  ITaxRateActivatedPayload,
+  ITaxRateActivatingPayload,
+} from '../TaxRates.types';
+import { CommandTaxRatesValidators } from './CommandTaxRatesValidator.service';
+import { EventEmitter2 } from '@nestjs/event-emitter';
+import { UnitOfWork } from '@/modules/Tenancy/TenancyDB/UnitOfWork.service';
+import { TaxRateModel } from '../models/TaxRate.model';
+import { events } from '@/common/events/events';
+
+@Injectable()
+export class ActivateTaxRateService {
+  constructor(
+    private readonly eventEmitter: EventEmitter2,
+    private readonly uow: UnitOfWork,
+    private readonly validators: CommandTaxRatesValidators,
+
+    @Inject(TaxRateModel.name)
+    private readonly taxRateModel: typeof TaxRateModel,
+  ) {}
+
+  /**
+   * Activates the given tax rate.
+   * @param {number} taxRateId
+   * @returns {Promise<ITaxRate>}
+   */
+  public async activateTaxRate(taxRateId: number) {
+    const oldTaxRate = await this.taxRateModel.query().findById(taxRateId);
+
+    // Validates the tax rate existance.
+    this.validators.validateTaxRateExistance(oldTaxRate);
+
+    // Validates the tax rate inactive.
+    this.validators.validateTaxRateNotActive(oldTaxRate);
+
+    return this.uow.withTransaction(async (trx: Knex.Transaction) => {
+      // Triggers `onTaxRateActivating` event.
+      await this.eventEmitter.emitAsync(events.taxRates.onActivating, {
+        taxRateId,
+        trx,
+      } as ITaxRateActivatingPayload);
+
+      const taxRate = await this.taxRateModel
+        .query(trx)
+        .findById(taxRateId)
+        .patch({ active: true });
+
+      // Triggers `onTaxRateCreated` event.
+      await this.eventEmitter.emitAsync(events.taxRates.onActivated, {
+        taxRateId,
+        trx,
+      } as ITaxRateActivatedPayload);
+
+      return taxRate;
+    });
+  }
+}
diff --git a/packages/server-nest/src/modules/TaxRates/commands/CommandTaxRatesValidator.service.ts b/packages/server-nest/src/modules/TaxRates/commands/CommandTaxRatesValidator.service.ts
new file mode 100644
index 000000000..fb6264116
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/commands/CommandTaxRatesValidator.service.ts
@@ -0,0 +1,111 @@
+import { Knex } from 'knex';
+import { difference } from 'lodash';
+// import { IItemEntryDTO } from '@/modules/Items/';
+import { ERRORS } from '../constants';
+import { TaxRateModel } from '../models/TaxRate.model';
+import { Inject } from '@nestjs/common';
+import { Injectable } from '@nestjs/common';
+import { ServiceError } from '@/modules/Items/ServiceError';
+
+@Injectable()
+export class CommandTaxRatesValidators {
+  constructor(
+    @Inject(TaxRateModel.name)
+    private readonly taxRateModel: typeof TaxRateModel,
+  ) {}
+
+  /**
+   * Validates the tax rate existance.
+   * @param {TaxRate | undefined | null} taxRate
+   */
+  public validateTaxRateExistance(taxRate: TaxRateModel | undefined | null) {
+    if (!taxRate) {
+      throw new ServiceError(ERRORS.TAX_RATE_NOT_FOUND);
+    }
+  }
+
+  /**
+   * Validates the given tax rate active.
+   * @param {TaxRateModel} taxRate
+   */
+  public validateTaxRateNotActive(taxRate: TaxRateModel) {
+    if (taxRate.active) {
+      throw new ServiceError(ERRORS.TAX_RATE_ALREADY_ACTIVE);
+    }
+  }
+
+  /**
+   * Validates the given tax rate inactive.
+   * @param {TaxRateModel} taxRate
+   */
+  public validateTaxRateNotInactive(taxRate: TaxRateModel) {
+    if (!taxRate.active) {
+      throw new ServiceError(ERRORS.TAX_RATE_ALREADY_INACTIVE);
+    }
+  }
+
+  /**
+   * Validates the tax code uniquiness.
+   * @param {number} tenantId
+   * @param {string} taxCode
+   * @param {Knex.Transaction} trx -
+   */
+  public async validateTaxCodeUnique(taxCode: string, trx?: Knex.Transaction) {
+    const foundTaxCode = await this.taxRateModel
+      .query(trx)
+      .findOne({ code: taxCode });
+
+    if (foundTaxCode) {
+      throw new ServiceError(ERRORS.TAX_CODE_NOT_UNIQUE);
+    }
+  }
+
+  /**
+   * Validates the tax codes of the given item entries DTO.
+   * @param {number} tenantId
+   * @param {IItemEntryDTO[]} itemEntriesDTO
+   * @throws {ServiceError}
+   */
+  // public async validateItemEntriesTaxCode(itemEntriesDTO: IItemEntryDTO[]) {
+  //   const filteredTaxEntries = itemEntriesDTO.filter((e) => e.taxCode);
+  //   const taxCodes = filteredTaxEntries.map((e) => e.taxCode);
+
+  //   // Can't validate if there is no tax codes.
+  //   if (taxCodes.length === 0) return;
+
+  //   const foundTaxCodes = await this.taxRateModel
+  //     .query()
+  //     .whereIn('code', taxCodes);
+  //   const foundCodes = foundTaxCodes.map((tax) => tax.code);
+
+  //   const notFoundTaxCodes = difference(taxCodes, foundCodes);
+
+  //   if (notFoundTaxCodes.length > 0) {
+  //     throw new ServiceError(ERRORS.ITEM_ENTRY_TAX_RATE_CODE_NOT_FOUND);
+  //   }
+  // }
+
+  /**
+   * Validates the tax rate id of the given item entries DTO.
+   * @param {IItemEntryDTO[]} itemEntriesDTO
+   * @throws {ServiceError}
+   */
+  // public async validateItemEntriesTaxCodeId(itemEntriesDTO: IItemEntryDTO[]) {
+  //   const filteredTaxEntries = itemEntriesDTO.filter((e) => e.taxRateId);
+  //   const taxRatesIds = filteredTaxEntries.map((e) => e.taxRateId);
+
+  //   // Can't validate if there is no tax codes.
+  //   if (taxRatesIds.length === 0) return;
+
+  //   const foundTaxCodes = await this.taxRateModel
+  //     .query()
+  //     .whereIn('id', taxRatesIds);
+  //   const foundTaxRatesIds = foundTaxCodes.map((tax) => tax.id);
+
+  //   const notFoundTaxCodes = difference(taxRatesIds, foundTaxRatesIds);
+
+  //   if (notFoundTaxCodes.length > 0) {
+  //     throw new ServiceError(ERRORS.ITEM_ENTRY_TAX_RATE_ID_NOT_FOUND);
+  //   }
+  // }
+}
diff --git a/packages/server-nest/src/modules/TaxRates/commands/CreateTaxRate.service.ts b/packages/server-nest/src/modules/TaxRates/commands/CreateTaxRate.service.ts
new file mode 100644
index 000000000..9c1d630f6
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/commands/CreateTaxRate.service.ts
@@ -0,0 +1,63 @@
+import { Inject, Injectable } from '@nestjs/common';
+import { Knex } from 'knex';
+import {
+  ICreateTaxRateDTO,
+  ITaxRateCreatedPayload,
+  ITaxRateCreatingPayload,
+} from '../TaxRates.types';
+import { CommandTaxRatesValidators } from './CommandTaxRatesValidator.service';
+import { TaxRateModel } from '../models/TaxRate.model';
+import { UnitOfWork } from '@/modules/Tenancy/TenancyDB/UnitOfWork.service';
+import { EventEmitter2 } from '@nestjs/event-emitter';
+import { events } from '@/common/events/events';
+
+@Injectable()
+export class CreateTaxRate {
+  constructor(
+    private readonly eventEmitter: EventEmitter2,
+    private readonly uow: UnitOfWork,
+    private readonly validators: CommandTaxRatesValidators,
+
+    @Inject(TaxRateModel.name)
+    private readonly taxRateModel: typeof TaxRateModel,
+  ) {}
+
+  /**
+   * Creates a new tax rate.
+   * @param {ICreateTaxRateDTO} createTaxRateDTO
+   */
+  public async createTaxRate(
+    createTaxRateDTO: ICreateTaxRateDTO,
+    trx?: Knex.Transaction
+  ) {
+    // Validates the tax code uniquiness.
+    await this.validators.validateTaxCodeUnique(
+      createTaxRateDTO.code,
+      trx
+    );
+
+    return this.uow.withTransaction(
+      async (trx: Knex.Transaction) => {
+        // Triggers `onTaxRateCreating` event.
+        await this.eventEmitter.emitAsync(events.taxRates.onCreating, {
+          createTaxRateDTO,
+          trx,
+        } as ITaxRateCreatingPayload);
+
+        const taxRate = await this.taxRateModel.query(trx).insertAndFetch({
+          ...createTaxRateDTO,
+        });
+
+        // Triggers `onTaxRateCreated` event.
+        await this.eventEmitter.emitAsync(events.taxRates.onCreated, {
+          createTaxRateDTO,
+          taxRate,
+          trx,
+        } as ITaxRateCreatedPayload);
+
+        return taxRate;
+      },
+      trx
+    );
+  }
+}
diff --git a/packages/server-nest/src/modules/TaxRates/commands/DeleteTaxRate.service.ts b/packages/server-nest/src/modules/TaxRates/commands/DeleteTaxRate.service.ts
new file mode 100644
index 000000000..83e461c4a
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/commands/DeleteTaxRate.service.ts
@@ -0,0 +1,51 @@
+import { Inject, Injectable } from '@nestjs/common';
+import { Knex } from 'knex';
+import {
+  ITaxRateDeletedPayload,
+  ITaxRateDeletingPayload,
+} from '../TaxRates.types';
+import { CommandTaxRatesValidators } from './CommandTaxRatesValidator.service';
+import { TaxRateModel } from '../models/TaxRate.model';
+import { EventEmitter2 } from '@nestjs/event-emitter';
+import { UnitOfWork } from '@/modules/Tenancy/TenancyDB/UnitOfWork.service';
+import { events } from '@/common/events/events';
+
+@Injectable()
+export class DeleteTaxRateService {
+  constructor(
+    private readonly eventEmitter: EventEmitter2,
+    private readonly uow: UnitOfWork,
+    private readonly validators: CommandTaxRatesValidators,
+
+    @Inject(TaxRateModel.name)
+    private readonly taxRateModel: typeof TaxRateModel,
+  ) {}
+
+  /**
+   * Deletes the given tax rate.
+   * @param {number} taxRateId
+   * @returns {Promise<void>}
+   */
+  public async deleteTaxRate(taxRateId: number): Promise<void> {
+    const oldTaxRate = await this.taxRateModel.query().findById(taxRateId);
+
+    // Validates the tax rate existance.
+    this.validators.validateTaxRateExistance(oldTaxRate);
+
+    return this.uow.withTransaction(async (trx: Knex.Transaction) => {
+      // Triggers `onTaxRateDeleting` event.
+      await this.eventEmitter.emitAsync(events.taxRates.onDeleting, {
+        oldTaxRate,
+        trx,
+      } as ITaxRateDeletingPayload);
+
+      await this.taxRateModel.query(trx).findById(taxRateId).delete();
+
+      // Triggers `onTaxRateDeleted` event.
+      await this.eventEmitter.emitAsync(events.taxRates.onDeleted, {
+        oldTaxRate,
+        trx,
+      } as ITaxRateDeletedPayload);
+    });
+  }
+}
diff --git a/packages/server-nest/src/modules/TaxRates/commands/EditTaxRate.service.ts b/packages/server-nest/src/modules/TaxRates/commands/EditTaxRate.service.ts
new file mode 100644
index 000000000..86b958e17
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/commands/EditTaxRate.service.ts
@@ -0,0 +1,108 @@
+import { Inject, Injectable } from '@nestjs/common';
+import { Knex } from 'knex';
+import { omit } from 'lodash';
+import {
+  IEditTaxRateDTO,
+  ITaxRateEditedPayload,
+  ITaxRateEditingPayload,
+} from '../TaxRates.types';
+import { CommandTaxRatesValidators } from './CommandTaxRatesValidator.service';
+import { TaxRateModel } from '../models/TaxRate.model';
+import { UnitOfWork } from '@/modules/Tenancy/TenancyDB/UnitOfWork.service';
+import { events } from '@/common/events/events';
+import { EventEmitter2 } from '@nestjs/event-emitter';
+
+@Injectable()
+export class EditTaxRateService {
+  constructor(
+    private readonly eventEmitter: EventEmitter2,
+    private readonly uow: UnitOfWork,
+    private readonly validators: CommandTaxRatesValidators,
+
+    @Inject(TaxRateModel.name)
+    private readonly taxRateModel: typeof TaxRateModel,
+  ) {}
+
+  /**
+   * Detarmines whether the tax rate, name or code have been changed.
+   * @param {ITaxRate} taxRate
+   * @param {IEditTaxRateDTO} editTaxRateDTO
+   * @returns {boolean}
+   */
+  private isTaxRateDTOChanged = (
+    taxRate: TaxRateModel,
+    editTaxRateDTO: IEditTaxRateDTO
+  ) => {
+    return (
+      taxRate.rate !== editTaxRateDTO.rate ||
+      taxRate.name !== editTaxRateDTO.name ||
+      taxRate.code !== editTaxRateDTO.code
+    );
+  };
+
+  /**
+   * Edits the given tax rate or creates a new if the rate or name have been changed.
+   * @param {number} tenantId
+   * @param {ITaxRate} oldTaxRate
+   * @param {IEditTaxRateDTO} editTaxRateDTO
+   * @param {Knex.Transaction} trx
+   * @returns {Promise<ITaxRate>}
+   */
+  private async editTaxRateOrCreate(
+    oldTaxRate: TaxRateModel,
+    editTaxRateDTO: IEditTaxRateDTO,
+    trx?: Knex.Transaction
+  ) {
+    const isTaxDTOChanged = this.isTaxRateDTOChanged(
+      oldTaxRate,
+      editTaxRateDTO
+    );
+    if (isTaxDTOChanged) {
+      // Soft deleting the old tax rate.
+      await this.taxRateModel.query(trx).findById(oldTaxRate.id).delete();
+
+      // Create a new tax rate with new edited data.
+      return this.taxRateModel.query(trx).insertAndFetch({
+        ...omit(oldTaxRate, ['id']),
+        ...editTaxRateDTO,
+      });
+    } else {
+      return this.taxRateModel.query(trx).patchAndFetchById(oldTaxRate.id, {
+        ...editTaxRateDTO,
+      });
+    }
+  }
+
+  public async editTaxRate(
+    taxRateId: number,
+    editTaxRateDTO: IEditTaxRateDTO
+  ) {
+    const oldTaxRate = await this.taxRateModel.query().findById(taxRateId);
+
+    // Validates the tax rate existance.
+    this.validators.validateTaxRateExistance(oldTaxRate);
+
+    return this.uow.withTransaction(async (trx: Knex.Transaction) => {
+      // Triggers `onTaxRateEditing` event.
+      await this.eventEmitter.emitAsync(events.taxRates.onEditing, {
+        editTaxRateDTO,
+        trx,
+      } as ITaxRateEditingPayload);
+
+      const taxRate = await this.editTaxRateOrCreate(
+        oldTaxRate,
+        editTaxRateDTO,
+        trx
+      );
+      // Triggers `onTaxRateEdited` event.
+      await this.eventEmitter.emitAsync(events.taxRates.onEdited, {
+        editTaxRateDTO,
+        oldTaxRate,
+        taxRate,
+        trx,
+      } as ITaxRateEditedPayload);
+
+      return taxRate;
+    });
+  }
+}
diff --git a/packages/server-nest/src/modules/TaxRates/commands/InactivateTaxRate.ts b/packages/server-nest/src/modules/TaxRates/commands/InactivateTaxRate.ts
new file mode 100644
index 000000000..f0dce26a5
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/commands/InactivateTaxRate.ts
@@ -0,0 +1,59 @@
+import { Inject, Injectable } from '@nestjs/common';
+import {
+  ITaxRateActivatedPayload,
+  ITaxRateActivatingPayload,
+} from '../TaxRates.types';
+import { Knex } from 'knex';
+import { CommandTaxRatesValidators } from './CommandTaxRatesValidator.service';
+import { UnitOfWork } from '@/modules/Tenancy/TenancyDB/UnitOfWork.service';
+import { TaxRateModel } from '../models/TaxRate.model';
+import { EventEmitter2 } from '@nestjs/event-emitter';
+import { events } from '@/common/events/events';
+
+@Injectable()
+export class InactivateTaxRateService {
+  constructor(
+    private readonly eventEmitter: EventEmitter2,
+    private readonly uow: UnitOfWork,
+    private readonly validators: CommandTaxRatesValidators,
+
+    @Inject(TaxRateModel.name)
+    private readonly taxRateModel: typeof TaxRateModel,
+  ) {}
+
+  /**
+   * Edits the given tax rate.
+   * @param {number} taxRateId
+   * @returns {Promise<ITaxRate>}
+   */
+  public async inactivateTaxRate(taxRateId: number) {
+    const oldTaxRate = await this.taxRateModel.query().findById(taxRateId);
+
+    // Validates the tax rate existance.
+    this.validators.validateTaxRateExistance(oldTaxRate);
+
+    // Validates the tax rate active.
+    this.validators.validateTaxRateNotInactive(oldTaxRate);
+
+    return this.uow.withTransaction(async (trx: Knex.Transaction) => {
+      // Triggers `onTaxRateActivating` event.
+      await this.eventEmitter.emitAsync(events.taxRates.onInactivating, {
+        taxRateId,
+        trx,
+      } as ITaxRateActivatingPayload);
+
+      const taxRate = await this.taxRateModel
+        .query(trx)
+        .findById(taxRateId)
+        .patch({ active: false });
+
+      // Triggers `onTaxRateCreated` event.
+      await this.eventEmitter.emitAsync(events.taxRates.onInactivated, {
+        taxRateId,
+        trx,
+      } as ITaxRateActivatedPayload);
+
+      return taxRate;
+    });
+  }
+}
diff --git a/packages/server-nest/src/modules/TaxRates/constants.ts b/packages/server-nest/src/modules/TaxRates/constants.ts
new file mode 100644
index 000000000..e1553f4ee
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/constants.ts
@@ -0,0 +1,8 @@
+export const ERRORS = {
+  TAX_RATE_NOT_FOUND: 'TAX_RATE_NOT_FOUND',
+  TAX_CODE_NOT_UNIQUE: 'TAX_CODE_NOT_UNIQUE',
+  ITEM_ENTRY_TAX_RATE_CODE_NOT_FOUND: 'ITEM_ENTRY_TAX_RATE_CODE_NOT_FOUND',
+  ITEM_ENTRY_TAX_RATE_ID_NOT_FOUND: 'ITEM_ENTRY_TAX_RATE_ID_NOT_FOUND',
+  TAX_RATE_ALREADY_ACTIVE: 'TAX_RATE_ALREADY_ACTIVE',
+  TAX_RATE_ALREADY_INACTIVE: 'TAX_RATE_ALREADY_INACTIVE'
+};
diff --git a/packages/server-nest/src/modules/TaxRates/models/TaxRate.model.ts b/packages/server-nest/src/modules/TaxRates/models/TaxRate.model.ts
new file mode 100644
index 000000000..4bdd9bab4
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/models/TaxRate.model.ts
@@ -0,0 +1,64 @@
+import { mixin, Model, raw } from 'objection';
+// import TenantModel from 'models/TenantModel';
+// import ModelSearchable from './ModelSearchable';
+// import SoftDeleteQueryBuilder from '@/collection/SoftDeleteQueryBuilder';
+// import TaxRateMeta from './TaxRate.settings';
+// import ModelSetting from './ModelSetting';
+import { BaseModel } from '@/models/Model';
+
+export class TaxRateModel extends BaseModel {
+  active!: boolean;
+  code!: string;
+  name!: string;
+  rate!: number;
+  description?: string;
+
+  /**
+   * Table name
+   */
+  static get tableName() {
+    return 'tax_rates';
+  }
+
+  /**
+   * Soft delete query builder.
+   */
+  // static get QueryBuilder() {
+  // return SoftDeleteQueryBuilder;
+  // }
+
+  /**
+   * Timestamps columns.
+   */
+  get timestamps() {
+    return ['createdAt', 'updatedAt'];
+  }
+
+  /**
+   * Retrieves the tax rate meta.
+   */
+  // static get meta() {
+  // return TaxRateMeta;
+  // }
+
+  /**
+   * Virtual attributes.
+   */
+  static get virtualAttributes() {
+    return [];
+  }
+
+  /**
+   * Model modifiers.
+   */
+  static get modifiers() {
+    return {};
+  }
+
+  /**
+   * Relationship mapping.
+   */
+  static get relationMappings() {
+    return {};
+  }
+}
diff --git a/packages/server-nest/src/modules/TaxRates/queries/GetTaxRate.service.ts b/packages/server-nest/src/modules/TaxRates/queries/GetTaxRate.service.ts
new file mode 100644
index 000000000..d287c117d
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/queries/GetTaxRate.service.ts
@@ -0,0 +1,33 @@
+import { Inject, Injectable } from '@nestjs/common';
+import { TransformerInjectable } from '@/modules/Transformer/TransformerInjectable.service';
+import { TaxRateTransformer } from './TaxRate.transformer';
+import { TaxRateModel } from '../models/TaxRate.model';
+import { CommandTaxRatesValidators } from '../commands/CommandTaxRatesValidator.service';
+
+@Injectable()
+export class GetTaxRateService {
+  constructor(
+    @Inject(TaxRateModel.name)
+    private readonly taxRateModel: typeof TaxRateModel,
+    private readonly validators: CommandTaxRatesValidators,
+    private readonly transformer: TransformerInjectable,
+  ) {}
+
+  /**
+   * Retrieves the given tax rate.
+   * @param {number} taxRateId
+   * @returns {Promise<ITaxRate>}
+   */
+  public async getTaxRate(taxRateId: number) {
+    const taxRate = await this.taxRateModel.query().findById(taxRateId);
+
+    // Validates the tax rate existance.
+    this.validators.validateTaxRateExistance(taxRate);
+
+    // Transforms the tax rate.
+    return this.transformer.transform(
+      taxRate,
+      new TaxRateTransformer()
+    );
+  }
+}
diff --git a/packages/server-nest/src/modules/TaxRates/queries/GetTaxRates.service.ts b/packages/server-nest/src/modules/TaxRates/queries/GetTaxRates.service.ts
new file mode 100644
index 000000000..a62432ed4
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/queries/GetTaxRates.service.ts
@@ -0,0 +1,32 @@
+// import { Inject, Service } from 'typedi';
+// import HasTenancyService from '../Tenancy/TenancyService';
+// import { TransformerInjectable } from '@/lib/Transformer/TransformerInjectable';
+// import { TaxRateTransformer } from './TaxRate.transformer';
+
+// @Service()
+// export class GetTaxRatesService {
+//   @Inject()
+//   private tenancy: HasTenancyService;
+
+//   @Inject()
+//   private transformer: TransformerInjectable;
+
+//   /**
+//    * Retrieves the tax rates list.
+//    * @param {number} tenantId
+//    * @returns {Promise<ITaxRate[]>}
+//    */
+//   public async getTaxRates(tenantId: number) {
+//     const { TaxRate } = this.tenancy.models(tenantId);
+
+//     // Retrieves the tax rates.
+//     const taxRates = await TaxRate.query().orderBy('name', 'ASC');
+
+//     // Transforms the tax rates.
+//     return this.transformer.transform(
+//       tenantId,
+//       taxRates,
+//       new TaxRateTransformer()
+//     );
+//   }
+// }
diff --git a/packages/server-nest/src/modules/TaxRates/queries/TaxRate.transformer.ts b/packages/server-nest/src/modules/TaxRates/queries/TaxRate.transformer.ts
new file mode 100644
index 000000000..659f58dc6
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/queries/TaxRate.transformer.ts
@@ -0,0 +1,30 @@
+import { Transformer } from '@/modules/Transformer/Transformer';
+import { TaxRateModel } from '../models/TaxRate.model';
+
+export class TaxRateTransformer extends Transformer {
+  /**
+   * Include these attributes to tax rate object.
+   * @returns {Array}
+   */
+  public includeAttributes = (): string[] => {
+    return ['nameFormatted', 'rateFormatted'];
+  };
+
+  /**
+   * Retrieve the formatted rate.
+   * @param taxRate
+   * @returns {string}
+   */
+  public rateFormatted = (taxRate: TaxRateModel): string => {
+    return `${taxRate.rate}%`;
+  };
+
+  /**
+   * Formats the tax rate name.
+   * @param taxRate
+   * @returns {string}
+   */
+  protected nameFormatted = (taxRate: TaxRateModel): string => {
+    return `${taxRate.name} [${taxRate.rate}%]`;
+  };
+}
diff --git a/packages/server-nest/src/modules/TaxRates/subscribers/BillTaxRateValidateSubscriber.ts b/packages/server-nest/src/modules/TaxRates/subscribers/BillTaxRateValidateSubscriber.ts
new file mode 100644
index 000000000..3a5e54532
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/subscribers/BillTaxRateValidateSubscriber.ts
@@ -0,0 +1,89 @@
+// import { Inject, Service } from 'typedi';
+// import { IBillCreatingPayload, IBillEditingPayload } from '@/interfaces';
+// import events from '@/subscribers/events';
+// import { CommandTaxRatesValidators } from '../commands/CommandTaxRatesValidator.service';
+
+// @Service()
+// export class BillTaxRateValidateSubscriber {
+//   @Inject()
+//   private taxRateDTOValidator: CommandTaxRatesValidators;
+
+//   /**
+//    * Attaches events with handlers.
+//    */
+//   public attach(bus) {
+//     bus.subscribe(
+//       events.bill.onCreating,
+//       this.validateBillEntriesTaxCodeExistanceOnCreating
+//     );
+//     bus.subscribe(
+//       events.bill.onCreating,
+//       this.validateBillEntriesTaxIdExistanceOnCreating
+//     );
+//     bus.subscribe(
+//       events.bill.onEditing,
+//       this.validateBillEntriesTaxCodeExistanceOnEditing
+//     );
+//     bus.subscribe(
+//       events.bill.onEditing,
+//       this.validateBillEntriesTaxIdExistanceOnEditing
+//     );
+//     return bus;
+//   }
+
+//   /**
+//    * Validate bill entries tax rate code existance when creating.
+//    * @param {IBillCreatingPayload}
+//    */
+//   private validateBillEntriesTaxCodeExistanceOnCreating = async ({
+//     billDTO,
+//     tenantId,
+//   }: IBillCreatingPayload) => {
+//     await this.taxRateDTOValidator.validateItemEntriesTaxCode(
+//       tenantId,
+//       billDTO.entries
+//     );
+//   };
+
+//   /**
+//    * Validate the tax rate id existance when creating.
+//    * @param {IBillCreatingPayload}
+//    */
+//   private validateBillEntriesTaxIdExistanceOnCreating = async ({
+//     billDTO,
+//     tenantId,
+//   }: IBillCreatingPayload) => {
+//     await this.taxRateDTOValidator.validateItemEntriesTaxCodeId(
+//       tenantId,
+//       billDTO.entries
+//     );
+//   };
+
+//   /**
+//    * Validate bill entries tax rate code existance when editing.
+//    * @param {IBillEditingPayload}
+//    */
+//   private validateBillEntriesTaxCodeExistanceOnEditing = async ({
+//     tenantId,
+//     billDTO,
+//   }: IBillEditingPayload) => {
+//     await this.taxRateDTOValidator.validateItemEntriesTaxCode(
+//       tenantId,
+//       billDTO.entries
+//     );
+//   };
+
+//   /**
+//    * Validates the bill entries tax rate id existance when editing.
+//    * @param {ISaleInvoiceEditingPayload} payload -
+//    */
+//   private validateBillEntriesTaxIdExistanceOnEditing = async ({
+//     tenantId,
+//     billDTO,
+//   }: IBillEditingPayload) => {
+//     await this.taxRateDTOValidator.validateItemEntriesTaxCodeId(
+//       tenantId,
+//       billDTO.entries
+//     );
+//   };
+// }
diff --git a/packages/server-nest/src/modules/TaxRates/subscribers/SaleInvoiceTaxRateValidateSubscriber.ts b/packages/server-nest/src/modules/TaxRates/subscribers/SaleInvoiceTaxRateValidateSubscriber.ts
new file mode 100644
index 000000000..52db3ec0c
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/subscribers/SaleInvoiceTaxRateValidateSubscriber.ts
@@ -0,0 +1,92 @@
+// import { Inject, Service } from 'typedi';
+// import {
+//   ISaleInvoiceCreatingPaylaod,
+//   ISaleInvoiceEditingPayload,
+// } from '@/interfaces';
+// import events from '@/subscribers/events';
+// import { CommandTaxRatesValidators } from '../commands/CommandTaxRatesValidator.service';
+
+// @Service()
+// export class SaleInvoiceTaxRateValidateSubscriber {
+//   @Inject()
+//   private taxRateDTOValidator: CommandTaxRatesValidators;
+
+//   /**
+//    * Attaches events with handlers.
+//    */
+//   public attach(bus) {
+//     bus.subscribe(
+//       events.saleInvoice.onCreating,
+//       this.validateSaleInvoiceEntriesTaxCodeExistanceOnCreating
+//     );
+//     bus.subscribe(
+//       events.saleInvoice.onCreating,
+//       this.validateSaleInvoiceEntriesTaxIdExistanceOnCreating
+//     );
+//     bus.subscribe(
+//       events.saleInvoice.onEditing,
+//       this.validateSaleInvoiceEntriesTaxCodeExistanceOnEditing
+//     );
+//     bus.subscribe(
+//       events.saleInvoice.onEditing,
+//       this.validateSaleInvoiceEntriesTaxIdExistanceOnEditing
+//     );
+//     return bus;
+//   }
+
+//   /**
+//    * Validate invoice entries tax rate code existance when creating.
+//    * @param {ISaleInvoiceCreatingPaylaod}
+//    */
+//   private validateSaleInvoiceEntriesTaxCodeExistanceOnCreating = async ({
+//     saleInvoiceDTO,
+//     tenantId,
+//   }: ISaleInvoiceCreatingPaylaod) => {
+//     await this.taxRateDTOValidator.validateItemEntriesTaxCode(
+//       tenantId,
+//       saleInvoiceDTO.entries
+//     );
+//   };
+
+//   /**
+//    * Validate the tax rate id existance when creating.
+//    * @param {ISaleInvoiceCreatingPaylaod}
+//    */
+//   private validateSaleInvoiceEntriesTaxIdExistanceOnCreating = async ({
+//     saleInvoiceDTO,
+//     tenantId,
+//   }: ISaleInvoiceCreatingPaylaod) => {
+//     await this.taxRateDTOValidator.validateItemEntriesTaxCodeId(
+//       tenantId,
+//       saleInvoiceDTO.entries
+//     );
+//   };
+
+//   /**
+//    * Validate invoice entries tax rate code existance when editing.
+//    * @param {ISaleInvoiceEditingPayload}
+//    */
+//   private validateSaleInvoiceEntriesTaxCodeExistanceOnEditing = async ({
+//     tenantId,
+//     saleInvoiceDTO,
+//   }: ISaleInvoiceEditingPayload) => {
+//     await this.taxRateDTOValidator.validateItemEntriesTaxCode(
+//       tenantId,
+//       saleInvoiceDTO.entries
+//     );
+//   };
+
+//   /**
+//    * Validates the invoice entries tax rate id existance when editing.
+//    * @param {ISaleInvoiceEditingPayload} payload -
+//    */
+//   private validateSaleInvoiceEntriesTaxIdExistanceOnEditing = async ({
+//     tenantId,
+//     saleInvoiceDTO,
+//   }: ISaleInvoiceEditingPayload) => {
+//     await this.taxRateDTOValidator.validateItemEntriesTaxCodeId(
+//       tenantId,
+//       saleInvoiceDTO.entries
+//     );
+//   };
+// }
diff --git a/packages/server-nest/src/modules/TaxRates/subscribers/WriteBillTaxTransactionsSubscriber.ts b/packages/server-nest/src/modules/TaxRates/subscribers/WriteBillTaxTransactionsSubscriber.ts
new file mode 100644
index 000000000..2968aa413
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/subscribers/WriteBillTaxTransactionsSubscriber.ts
@@ -0,0 +1,87 @@
+// import { Inject, Service } from 'typedi';
+// import {
+//   IBIllEventDeletedPayload,
+//   IBillCreatedPayload,
+//   IBillEditedPayload,
+//   ISaleInvoiceCreatedPayload,
+//   ISaleInvoiceDeletedPayload,
+//   ISaleInvoiceEditedPayload,
+// } from '@/interfaces';
+// import events from '@/subscribers/events';
+// import { WriteTaxTransactionsItemEntries } from '../WriteTaxTransactionsItemEntries';
+
+// @Service()
+// export class WriteBillTaxTransactionsSubscriber {
+//   @Inject()
+//   private writeTaxTransactions: WriteTaxTransactionsItemEntries;
+
+//   /**
+//    * Attaches events with handlers.
+//    */
+//   public attach(bus) {
+//     bus.subscribe(
+//       events.bill.onCreated,
+//       this.writeInvoiceTaxTransactionsOnCreated
+//     );
+//     bus.subscribe(
+//       events.bill.onEdited,
+//       this.rewriteInvoiceTaxTransactionsOnEdited
+//     );
+//     bus.subscribe(
+//       events.bill.onDeleted,
+//       this.removeInvoiceTaxTransactionsOnDeleted
+//     );
+//     return bus;
+//   }
+
+//   /**
+//    * Writes the bill tax transactions on invoice created.
+//    * @param {ISaleInvoiceCreatingPaylaod}
+//    */
+//   private writeInvoiceTaxTransactionsOnCreated = async ({
+//     tenantId,
+//     bill,
+//     trx,
+//   }: IBillCreatedPayload) => {
+//     await this.writeTaxTransactions.writeTaxTransactionsFromItemEntries(
+//       tenantId,
+//       bill.entries,
+//       trx
+//     );
+//   };
+
+//   /**
+//    * Rewrites the bill tax transactions on invoice edited.
+//    * @param {IBillEditedPayload} payload -
+//    */
+//   private rewriteInvoiceTaxTransactionsOnEdited = async ({
+//     tenantId,
+//     bill,
+//     trx,
+//   }: IBillEditedPayload) => {
+//     await this.writeTaxTransactions.rewriteTaxRateTransactionsFromItemEntries(
+//       tenantId,
+//       bill.entries,
+//       'Bill',
+//       bill.id,
+//       trx
+//     );
+//   };
+
+//   /**
+//    * Removes the invoice tax transactions on invoice deleted.
+//    * @param {IBIllEventDeletedPayload}
+//    */
+//   private removeInvoiceTaxTransactionsOnDeleted = async ({
+//     tenantId,
+//     oldBill,
+//     trx,
+//   }: IBIllEventDeletedPayload) => {
+//     await this.writeTaxTransactions.removeTaxTransactionsFromItemEntries(
+//       tenantId,
+//       oldBill.id,
+//       'Bill',
+//       trx
+//     );
+//   };
+// }
diff --git a/packages/server-nest/src/modules/TaxRates/subscribers/WriteInvoiceTaxTransactionsSubscriber.ts b/packages/server-nest/src/modules/TaxRates/subscribers/WriteInvoiceTaxTransactionsSubscriber.ts
new file mode 100644
index 000000000..c1adf3a4c
--- /dev/null
+++ b/packages/server-nest/src/modules/TaxRates/subscribers/WriteInvoiceTaxTransactionsSubscriber.ts
@@ -0,0 +1,84 @@
+// import { Inject, Service } from 'typedi';
+// import {
+//   ISaleInvoiceCreatedPayload,
+//   ISaleInvoiceDeletedPayload,
+//   ISaleInvoiceEditedPayload,
+// } from '@/interfaces';
+// import events from '@/subscribers/events';
+// import { WriteTaxTransactionsItemEntries } from '../WriteTaxTransactionsItemEntries';
+
+// @Service()
+// export class WriteInvoiceTaxTransactionsSubscriber {
+//   @Inject()
+//   private writeTaxTransactions: WriteTaxTransactionsItemEntries;
+
+//   /**
+//    * Attaches events with handlers.
+//    */
+//   public attach(bus) {
+//     bus.subscribe(
+//       events.saleInvoice.onCreated,
+//       this.writeInvoiceTaxTransactionsOnCreated
+//     );
+//     bus.subscribe(
+//       events.saleInvoice.onEdited,
+//       this.rewriteInvoiceTaxTransactionsOnEdited
+//     );
+//     bus.subscribe(
+//       events.saleInvoice.onDelete,
+//       this.removeInvoiceTaxTransactionsOnDeleted
+//     );
+//     return bus;
+//   }
+
+//   /**
+//    * Writes the invoice tax transactions on invoice created.
+//    * @param {ISaleInvoiceCreatingPaylaod}
+//    */
+//   private writeInvoiceTaxTransactionsOnCreated = async ({
+//     tenantId,
+//     saleInvoice,
+//     trx
+//   }: ISaleInvoiceCreatedPayload) => {
+//     await this.writeTaxTransactions.writeTaxTransactionsFromItemEntries(
+//       tenantId,
+//       saleInvoice.entries,
+//       trx
+//     );
+//   };
+
+//   /**
+//    * Rewrites the invoice tax transactions on invoice edited.
+//    * @param {ISaleInvoiceEditedPayload} payload -
+//    */
+//   private rewriteInvoiceTaxTransactionsOnEdited = async ({
+//     tenantId,
+//     saleInvoice,
+//     trx,
+//   }: ISaleInvoiceEditedPayload) => {
+//     await this.writeTaxTransactions.rewriteTaxRateTransactionsFromItemEntries(
+//       tenantId,
+//       saleInvoice.entries,
+//       'SaleInvoice',
+//       saleInvoice.id,
+//       trx
+//     );
+//   };
+
+//   /**
+//    * Removes the invoice tax transactions on invoice deleted.
+//    * @param {ISaleInvoiceEditingPayload}
+//    */
+//   private removeInvoiceTaxTransactionsOnDeleted = async ({
+//     tenantId,
+//     oldSaleInvoice,
+//     trx
+//   }: ISaleInvoiceDeletedPayload) => {
+//     await this.writeTaxTransactions.removeTaxTransactionsFromItemEntries(
+//       tenantId,
+//       oldSaleInvoice.id,
+//       'SaleInvoice',
+//       trx
+//     );
+//   };
+// }
diff --git a/packages/server-nest/src/modules/Tenancy/TenancyModels/Tenancy.module.ts b/packages/server-nest/src/modules/Tenancy/TenancyModels/Tenancy.module.ts
index 57ea4aefe..c453e86a4 100644
--- a/packages/server-nest/src/modules/Tenancy/TenancyModels/Tenancy.module.ts
+++ b/packages/server-nest/src/modules/Tenancy/TenancyModels/Tenancy.module.ts
@@ -9,6 +9,7 @@ import { AccountTransaction } from '@/modules/Accounts/models/AccountTransaction
 import { Expense } from '@/modules/Expenses/models/Expense.model';
 import ExpenseCategory from '@/modules/Expenses/models/ExpenseCategory.model';
 import { ItemCategory } from '@/modules/ItemCategories/models/ItemCategory.model';
+import { TaxRateModel } from '@/modules/TaxRates/models/TaxRate.model';
 
 const models = [
   Item,
@@ -18,6 +19,7 @@ const models = [
   Expense,
   ExpenseCategory,
   ItemCategory,
+  TaxRateModel
 ];
 
 const modelProviders = models.map((model) => {
diff --git a/packages/server-nest/test/tax-rates.e2e-spec.ts b/packages/server-nest/test/tax-rates.e2e-spec.ts
new file mode 100644
index 000000000..307c7fc6e
--- /dev/null
+++ b/packages/server-nest/test/tax-rates.e2e-spec.ts
@@ -0,0 +1,36 @@
+import * as request from 'supertest';
+import { faker } from '@faker-js/faker';
+import { app } from './init-app-test';
+
+describe('Item Categories(e2e)', () => {
+  it('/tax-rates (POST)', () => {
+    return request(app.getHttpServer())
+      .post('/tax-rates')
+      .set('organization-id', '4064541lv40nhca')
+      .send({
+        name: faker.person.fullName(),
+        rate: 2,
+        code: faker.string.uuid(),
+        active: 1,
+      })
+      .expect(201);
+  });
+
+  it('/tax-rates/:id (DELETE)', async () => {
+    const response = await request(app.getHttpServer())
+      .post('/tax-rates')
+      .set('organization-id', '4064541lv40nhca')
+      .send({
+        name: faker.person.fullName(),
+        rate: 2,
+        code: faker.string.uuid(),
+        active: 1,
+      });
+    const taxRateId = response.body.id;
+
+    return request(app.getHttpServer())
+      .delete(`/tax-rates/${taxRateId}`)
+      .set('organization-id', '4064541lv40nhca')
+      .expect(200);
+  });
+});