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Taxation

1. Direct Taxation of Corporations

1.1. Taxable Persons

1.2. Corporate Income Tax

1.3. Corporation Tax Reduction, Retention and Exemption

1.4. Tax on Corporate Expenses

1.5. Withholding Tax Obligations

 

2. Treaties for Avoidance of Double Taxation (Double Tax Treaties)

 

3. Local Taxation

3.1. Real Estate Tax

3.2. Transfer Taxes

3.3. Vehicle Tax

 

4. Income Taxation of Individuals

4.1. Taxable Persons

4.2. Taxable Income

4.3. Tax Rate

4.4. Exemptions

4.5. Wage Withholding Taxes

4.6. Final Taxes

4.7. Tax Returns and Payment of Taxes

 

5. Excise Duties

 

6. VAT System

6.1.  Tax Rates

6.2. VAT Exemptions

6.3. Intra-community Supply of Goods

6.4. VAT Documents, Reporting and Payment

6.5. VAT Refunds

6.6. Special Rules for Material Investment Projects