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a╠aРaаБ╖ ╖╔┼ЙA╣бХ A╣ 1 w╕ a╠aРaа ┼ЙAнA╣бХ 1. БИa╢ 2. ┼ЙAнI╖ 3. ┼ЙAн w═aИA╣бХ 4. Бо│╖ ┼ЙeЭA╣Aн 5. ┼ЙAн ┼╤sЛA╣бХ A╣ 2 w╕ Бо│╖┼ЙбЯ 1. БИa╢ 2. ┼ЙeЭєд ╣г Б║a╢БРw╢ a╢в┤ 3. Б║БвбЛ┼Й 4. Бо│╖є┤Бв a╙qЯбХ 5. Бо│╖ AЛA╣A╣бХ A╣ 3 w╕ БоЙ┬┼ЙбЯ A╣1w╕ a╠aРaа ┼ЙAн A╣бХ 1. БИ a╢ /a╠aРaаeУ й╖eдт╕е╖ Бо│╖БФwмВКA╡ т╕w╢a╨eУ й╖eд┴ЙAнA╢A╡ Ч║бгВКiЧ┴ЙБ╖ w░Бвs╤ў╕A╡ Б╖Б╨ б╖iЧ ВКaИ┴╡Б╖ s╤ў╕ С╬вбA╡ БФБ╨ w░Бвт╕е╖ b╦Б╤┼ЙAнiЯ т╕w╢a╨бЙ ╢╖q╖. ╖Х s╤ў╕iЧБ╖ Б║a╢БРw╢e╖ s╤ў╕ wФaмВКeИБ╖ ┼ЙAн ╣г бз┼ЙAн w╕bеi╖ A╣сИa╨бЙ Ч║бгВКeИБ╖ s╤bЭi╖ w╗е╗a╨eУ їИa╖бЭ Бв┼ЙAнaКb╡i╖ вбa╬бЭ a╨бЙ ╢╖q╖. e╤Б╕ a╠aРaаaИ ┼ЙAнs╤ў╕i╖ A┴iЙa╨бЙ ╢╖eУ Ч║бгВКaИбЭeУ б┼aпa╚бЯa─, бУa─aЬ┴Й, е╡БЦaЬaп, I╡iмaдйХ, ┴ЙA╔iаaЬ, wЧб╖aб б╖iЧ┴ЙeУ aКb╡aИwУ С╬вб х╕БжiЯ Бв┼ЙAн┴╤a╨eУ їИi╖ е╢в├a╖бЭ a╨бЙ wФaмВКeИA╡ s╨Б╖aИ б╖БЮс┤б╗б╗ g┤eУ й╖БжС╬вбA╡ БФБ╨смбХ ┼ЙAнБ╖ й╖Бж бЩeУ х╕БжiЯ eбA╣Б╨Б║бЙ ╢╖eУAХ ╖Х w░Бвт╕ b╦Б╤┼ЙAнI╖e╖ БФвЬ 0-10% БФ▒╖. /e╨e═ е╖eЛ Ч║qРбг б╗b╡wЙA╣iзвЭA╡ внБ╨╢╖eУ b╦ў╕ВКaИ┴╡eУ w░Бвs╤ў╕i╖ A┴iЙi╨ Бо Ї┤бЛ БШЕвA╡ б╖iЧ ВКaИ┴╡eУ БжЕжb╦Б╤┼ЙAнs╤ў╕i╖ A┴iЙa╨бЙ A╣e╨EЦ БФwмС╬вбA╡ e╨Б╨ b╦Б╤┼ЙAнiЯ Бжa╡a╨бЙ ╢╖q╖. b╗ NAFTAA╡ внe╨ Bббпб┼, ANCOM ВКaИе╖ й┼▒Эбзa┤┴╡ БжЕжb╦Б╤┼ЙAн s╤ў╕i╖ A┴iЙ, A╡Б╞a┤йХ┴ЙeУ БжЕжb╦Б╤┼ЙAнiЯ s╤wмЧ║A╡ ╢╖a╖aб бХбгбУa─(╖Й)┴ЙeУ w░Бв┼ЙAнs╤ў╕i╖ s╤wмЧ║A╡ ╢╖q╖. 2. ┼ЙAнI╖ /┼ЙAнI╖Б╖ БИвЬт╕ A┴БЙ /a╠aРaаeУ 1994. 12. 12 й╖a╕ Ч╨ў╕БжwЭ A╣21б╤(Decreto de Gabinete No. 21)бЭ Бо│╖┼ЙAн wмС╬ЕжAЯA┴БЙiЯ ╖╣х╕Б╖ CCCN wдвпA╡см H.S. wдвпa╖бЭ eеwЙ, 95. 1. 1 й╖Бжс╚ H.S. ЕжAЯ wдвпб╖ т╕w╢AЦбЙ ╢╖eУAХ 21Бж. 97AЯ. 1,241 Partida, 5,019 Sub-partida,. 8,298 IncisoбЭ БКўмAЦс┤ ╢╖q╖. /a╠aРaа ў╕БжeУ 98eС 1.1БжбЭ 4,692БИ С╬вбA╡ БФe╨ Бо│╖ ┼ЙAнI╖i╖ БФБФт╕a╖бЭ е╖a╨ бЩeУ б╣ў╕a╨a╡ ╖╣х╕ w═EЛ┼ЙAнI╖ 37%A╡см 8.25%aЬeУ B╥бЛт╕е╖ БоЕ║a╖бЭ БФв═е╖a╨AЦЎ┤q╖. б╖бЭс░ a╠aРaаeУ Ч║qРбгA╡см aИw╕ xРe╖ ┼ЙAнI╖i╖ бпЧ╨a╨eУ ВКaИaИ AЦЎ┤a╖aб б╖A╡ саБвaЯб╗ g┤бЙ 2005eСaМб╗eУ ┼ЙAн щ└Б═iЯ iФўмa╨a╡ е╗ў╕e╨ Б╖бгБ╖ Бв┼ЙAн "a╕A╖Бвb╡ВКaИ"iЯ б╗╖╨a╨бЙ ╢╖q╖. qЛхд eеwЙEЦ Бо│╖┼ЙAн БРw╢i╖ iмa═беeб i░, Б╢A╖A╣С╬, a╕╖Хa└ 3БИС╬вбi╖ A╣б╖e╨ х╕С╬вбA╡ БФa╨a╡ A┬бЙ ┼ЙAнI╖i╖ 15%бЭ a╨eУ 5wЧsЛ ╖╣aИAн ┼ЙAнI╖(0,3,5,10,15%)бЭ eФЕо┴╤ a╨v╡q╖. хас╕ Бв┼ЙAн С╬вбa╖бЭeУ ╖Сегi╖ беб╤i╨ вбт╕a╖бЭ бзaЮ wЧ ╖С┴╤b╨A╣С╬ ╣г ╖СбЛБЙAЯ wЧб╖ б╖A╡ внa╨AЙ AЦaб 3% ┼ЙAнС╬вбe╖ ббeЧ е╢a╕Б╕iЧб╖ б╖A╡ Б╨wФQЦ. бЩe╨ ┴╤w╕С╬wЧ ┼Й╫ЙВИ БФwм e╠БаС╬вбiЧe╖ 5%бЭ aЛбЯбЙ ╖╣х╕ 5.1%-14.9%Б╖ ┼ЙAн С╬вбiЧe╖ 10% eФй╖ ┼ЙAнбЭ ╖╔й╖AЦЎ┤a╖aб ╖╣х╕ 15%б╖wм бЙ┼ЙAнI╖С╬вбiЧe╖ 15%бЭ е╖a╨ AЦЎ┤q╖. б╖хд ┼ЙAне╖a╨Б╖ Б║a╢ b╦╖╗e╖ aЛeИ 40% БРA╢Б╖ бЙ┼ЙAнI╖С╬вбiЧi╖ й╖╔Йт╕a╖бЭ ббБЦ 15% ┼ЙAнI╖бЭ е╖a╨q╨a╖бЭс░ w═EЛ┼ЙAнI╖i╖ a╟AЙ iПс┤БРйЯ Бо ╢╖AЙEЦ AХ Б╖бгaИ ╢╖a╖aб ╖╨Б╥ Balladares БФ╖╔wЭб╖ БКwмa╨бЙ ╢╖eУ eФй╖┴ЙAн┴╤A╡ a╟AЙ є╕eЛA┼ EЦ їИ▒╖. /w═EЛ ┼ЙAнI╖ : 8.25% 3. ┼ЙAн w═aИ A╣бХ /eЛсИєдwЭ /a╠aРaа Б╕Бв┼ЙeЭєд A╣3еК A╣1e═ 1w╕-12w╕(Coб┤Б╨ Fiscal Libro Т5, Titulo Р5, Capitulo Р5-Ы5)wмA╡ Бо│╖┼ЙAнБж┴Й ┼ЙeЭ aмw╨i╖ AЛў╕a╨бЙ ╢╖q╖. /e╨e═ С╬вбiе Бо│╖┼ЙAн ╣г wмС╬e╠БаAн wЧe╖ Б║Б╕ВК ┼ЙAнI╖a╬│╗A╡ wббЛAЦс┤ ╢╖eУAХ ┼ЙAнI╖Б╖ eеwЙe╖ bИaЮA╥Б╖ Б╖iЙaмw╨a╖бЭсм Ч╨ў╕БжwЭa╖бЭ бпЧ╨QЦ. /┼ЙAн eмў╕ wдвп H.S.A╡ aШeЯ С╬вбЕжAЯwдвпi╖ Б└В╚a╨бЙ ╢╖a╖aб, С╬вбA╡ aШ 1)CIFaИВ┤i╖ Бж┴Й бЛЕ║a╖бЭ e╨ ╖╣aИAн A╣бХ 2)╖╣aИAнA╡aФ БвAЙ, w╢╖Ь(бЯс╚ ╣г iИеЭ)i╖ Бж┴ЙбЛЕ║a╖бЭ e╨ ╖╣╖ЬAн A╣бХiЯ Б┬aИa╨eУ ╖╣aИAн ╣г ╖╣╖ЬAнБ╖ е╤s╨ A╣бХ 3)С╬вбA╡ aШaЬсмeУ 1),2) wдвпЧ║ ┼ЙAнeмў╕aИВ┤б╖ ╝Сe╖ в╜i╖ т╕w╢a╨eУ A╣бХiЯ Е╢w╡a╨v╡a╖aР 96. 12. 12 й╖Бж(Ч╨ў╕БжwЭ A╣46б╤ ; Decreto de Gabinete No.46)i╖ ╖╔Б╨ ╖╣aИAнA╣бЭ eФй╖┴╤q╨. 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