bro riko:

Input Tax is VAT incurred on the purchaseÂ* of supplies (including imports and acquisitions) that are to be used for business purposes.. (as applied in gasoline stations, part of the purchase price of petroleum products imported/acquired includes VAT)

Output Tax is VAT charged on taxable supplies, for instance, the sale of goods and services.. (as applied on gasoline stations, this is then the 10% additional increment on the sales price)

so basically the amount of Value Added Tax to be paid is Output Tax, net of Input Tax (OT minus IT = VAT Payable)