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This tax levies on the sales of products considered luxury items.
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A rate of 5% is applied to the value of the operation made, without considering VAT.
Example:
Goods sold | Price | VAT | Tax on Sales of Luxury Goods and Services (SUN) |
Perfume | $ 300.00 | 300.00 x 15%= $45,00 | $300.00 (without VAT) x 5% =$15.00 |
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