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IAE News

News published in INFORMA in September

147190 - FACULTIES - WHOLESALE TRADE, FACULTIES

Registration in section 612.1 of section 1 authorizes, for retail sale, the import and export of the aforementioned products, so for the retail sale of the products contemplated in this section, registration in another heading of the rates of tax , is not applicable, provided that the trade of the aforementioned products is carried out from the same establishment .

147191 - RATES - PLURALITY OF SERVICES

Section 849.8 , according to the note, includes the provision by the same taxpayer of a plurality of services that are treated independently in the rates but are thus collected under a single heading . Although can also be taxed independently for each of the services provided.