Effective ISR rates for Large Taxpayers

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On January 31, 2023, the first publication of effective income tax rates corresponding to 40 economic activities of the fiscal years of 2020 and 2021 on the list of large taxpayers. Said rates may be consulted in the supporting information attached to this document.

This first publication contemplates 5 economic sectors that correspond to: (i) mining; (ii) manufacturing industries; (iii) wholesale trade; (iv) retail trade; and (v) financial and insurance services.

As indicated by the Authority, the information was published with the objective of facilitating and encouraging voluntary compliance, as well…

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