Consumption tax rules for fixed asset

its been a while since i did accounting entries for fixed asset. can someone tell me if i should recognise consumption tax when i post fixed asset entries? i have forgotten.

should it be option A or option B?

option A (no-ctax)

dr fixed asset 550

cr payables 550

option B

dr fixed asset 500

dr ctax 50

cr payables 550

please help to share the national tax agency consumption tax rules for fixed asset too.

by BitterAcanthisitta79