s subject to the general taxation regime. Exceptionally small mining producers are assessed tax on a presumptive basis (assumed income). Special legal provisions regulate the exploitation of oil and atomic materials. The President of Chile is authorized to determine whether a contractor in these areas may be subject to a special tax regime.
25. Other Taxes
Land and Property. Real estate is subject to an annual tax of
approximately 1.5% of the fiscal assessment and is payable annually in four instal
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