CIAT: Inter American Center of Tax Administrations; Centro Interamericano de Administraciones Tributarias
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Tax System
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Taxpayers’ rights
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Collection
Object 1
CIATData Superintendency of Tax Administration Last update: August 2012 Tax System (in effect in 2012) (1)
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Countries
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Legislation
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Tax Rates
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Collection
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Treaties
The Central Government has the authority over the following taxes: 1.
Taxes
• •
Income Tax
on
on Tax
Financial
Income,
contained Products,
in
Profits Decree
contained
in
and
N°
26-92
Decree
N°
Gains Technical Assistance
Capital and
26-95
amending and
amending
laws. laws.
• Solidarity Tax contained in Decree N° 73-08 and amending laws. 2.
Taxes
on
Properties
• Single Real Estate Tax (IUSI, in Spanish), contained in Decree N° 62-87 and amending laws. • Inheritance, Bequests and Donations Tax, contained in Decree N° 431 de 1947 and amending laws. • Land Vehicles, Maritime Vessels and Aircraft Traffic Registration Tax, contained in Decree N° 70-94 and amending laws. 3.
General
TaxesCooperation Map
Consumption
• Value Added Tax , contained in Decree N° 27-92 and amending laws. 4.
Excise
Taxes
• Tax on the Distribution of Crude Oil and Oil Byproducts, contained in Decree N° 38-92 and amending laws. • Specific tax on Cement Distribution, contained in Decree N° 79-00 and amending laws. • Tax on the Distribution of Distilled Alcoholic Beverages, Beers and other Fermented Beverages, contained
in
Decree
N°
21-04
and
amending
laws.
• Specific Tax on the Distribution of Isotonic Carbonated Drinks or Sports Drinks, Juices and Nectars, Yogurts, Concentrated or Powered Preparations for the Preparation of Beverages and Bottled Natural Water,
contained
in
Decree
N°
09-02
and
amending
• Tax on Tobacco and its byproducts, contained in Decree N° 61-77 and amending laws.
laws.
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