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Specific Tax on Certain Merchandises and Services
The Specific Tax on Certain Merchandise and Services is imposed on a number of local and imported products, and services. The goods subject to this specific tax are gazed soft drinks, alcoholic product, beer (20%) and cigarettes (15%), and the services are entertainment services, air transport of passengers (10%), telephone services (3%).
The local taxpayer producing or supplying these merchandises or services is responsible to pay this tax to the tax administration by the 20th of the month following the month that the supplies are made.
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