Subject to tax
in article 1 are established products and services object of tax.
The tax applies to tobacco; -beers – alcoholic beverages; beverages non-alcoholic – syrups, extracts and concentrates-; railcars and engines gasoleros; services of cellular and satellite; champagnes; Sumptuary objects and vehicles and engines, recreational or sports and aircraft.
Subject of tax
in the text of the Act also specify who are the subjects bound to enter the tax. They are subjects of the gravamen:br • importers of products taxed
• manufacturers of products taxed
• responsible for participating in the stages of commercialization of Sumptuary objects
• Fraccionadores tobacco, spirits and champagnes
• intermediaries of champagnes in bulk
• subject on whose account the cellular and satellite •
service providers are made elaborations or subdivisions
• responsible for taxed products used as raw material other encumbered products , who can replace the original maintainer obliged to pay tax and remove goods from factory
• insurance companies legally incorporated or established in the country, even when they give coverage to goods that are not in the country.