diff --git a/app/Transformers/Common/Item.php b/app/Transformers/Common/Item.php
index 873d877d9..a554e6ded 100644
--- a/app/Transformers/Common/Item.php
+++ b/app/Transformers/Common/Item.php
@@ -2,9 +2,8 @@
 
 namespace App\Transformers\Common;
 
-use App\Transformers\Setting\Category;
-use App\Transformers\Setting\Tax;
 use App\Models\Common\Item as Model;
+use App\Transformers\Setting\Category;
 use League\Fractal\TransformerAbstract;
 
 class Item extends TransformerAbstract
@@ -46,7 +45,7 @@ class Item extends TransformerAbstract
             return $this->null();
         }
 
-        return $this->collection($model->taxes, new Tax());
+        return $this->collection($model->taxes, new ItemTax());
     }
 
     /**
diff --git a/app/Transformers/Common/ItemTax.php b/app/Transformers/Common/ItemTax.php
new file mode 100644
index 000000000..0275b8e9e
--- /dev/null
+++ b/app/Transformers/Common/ItemTax.php
@@ -0,0 +1,44 @@
+<?php
+
+namespace App\Transformers\Common;
+
+use App\Models\Common\ItemTax as Model;
+use App\Transformers\Setting\Tax;
+use League\Fractal\TransformerAbstract;
+
+class ItemTax extends TransformerAbstract
+{
+    /**
+     * @var array
+     */
+    protected $defaultIncludes = ['tax'];
+
+    /**
+     * @param  Model $model
+     * @return array
+     */
+    public function transform(Model $model)
+    {
+        return [
+            'id' => $model->id,
+            'company_id' => $model->company_id,
+            'item_id' => $model->item_id,
+            'tax_id' => $model->tax_id,
+            'created_at' => $model->created_at ? $model->created_at->toIso8601String() : '',
+            'updated_at' => $model->updated_at ? $model->updated_at->toIso8601String() : '',
+        ];
+    }
+
+    /**
+     * @param  Model $model
+     * @return mixed
+     */
+    public function includeTax(Model $model)
+    {
+        if (!$model->tax) {
+            return $this->null();
+        }
+
+        return $this->item($model->tax, new Tax());
+    }
+}