TAX FIGURE |
REGULATION CAPACITY |
ALLOCATING FACTORS |
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EXCISE DUTIES |
Establishment of the tax rate within the limits in force at any given time in the Common Territory | |||
EXCISE DUTIES OF MANUFACTURING | ||||
Excise Duties on Alcohol, Alcoholic Beverages and intermediate products |
Filing and payment forms and payment deadlines | Income | Accrual of the tax in the BC (disposal for consumption) | |
Excise Duty on Beer |
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Excise Duty on Mineral Oils |
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Returns | Duties paid in the BC (entitlement to the refund is generated in BC) | |||
Excise Duty on Manufactured Tobacco |
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EXCISE DUTY ON CERTAIN MEANS OF TRANSPORT | Increase of 15% in the tax rates | Vehicles definitively registered in BC | ||
EXCISE DUTY ON COAL
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Filing and payment forms and payment deadlines | Accrual of the tax in the BC (disposal for consumption or auto-consumption in the BC) | ||
Consumption – First sale or delivery of coal following production, extraction, importation or intra-community acquisition – Subsequent sales for resale by business owners when the acquisition is exempt Auto-consumption: use or consumption of coal by producers or extractors, importers, intra-community purchasers or business owners |
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EXCISE DUTY ON NON-REUSABLE PLASTIC PACKAGING | Filing and payment forms and payment deadlines |
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