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Practical Manual of Companies 2020.

Box 00022 System for shipping companies according to tonnage

This box will be marked by the entities that apply under the terms established in article 113 of the LIS to the special tax regime of the shipping entities based on tonnage , provided for in Chapter XVI of Title VII of said Law.

The development of the special tax regime for shipping entities based on tonnage is found in Chapter 10 of this Practical Manual.