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Article 101: The taxpayers
They can be sole proprietorships, partnerships or have no legal personality, be private entities of any kind as well as public companies, independent bodies and semi-public corporations.
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SECTION V | MAXIM |
1) Perfumes, cologne waters, make-up and beauty cosmetics. | 5% |
2) Natural (finable) or cultured pearls, precious or semiprecious stones, precious metals, precious-metal leafed (plated), bijou, ivory, bone, tortoise shell (carapace), horn, corals, mother-of-pearl and other materials of animal origin, sculpted or graven, and byproducts of such materials (including cast artifacts). | 5% |
3) Air conditioning equipment enclosing a motorized fan and adequate mechanisms to modify the temperature and humidity, even if the hygrometric rate is not separately regulated. | 1% |
4) Dish washers; washing machines for laundry, including drying features; automatic devices for data processing and its units; magnetic or optical drives; copiers, hectographs, mimeographs, address label printers, machines, electrical devices and materials with their parts; sound recording and reproduction devices, television receivers, including radio receivers incorporating sound or image recording and reproduction features, monitors and video projectors. Mobile telephones, portable terminals. | 1% |
5) Wrist watches, pocket watches and similar (including timers of same type), with precious metal casing or leafed with precious metals (plated). | 5% |
6) Musical instruments, their parts and accessories. | 1% |
7) Weapons and ammunition, their parts and accessories. | 5% |
8) Toys, games, recreational products, their parts and accessories. | 1% |
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See Also