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  • IESPS - Special Tax on Production and Services (MATA995 - SIGAFIS)

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This tax levies on the production of certain products (fuel, alcoholic beverages, cigarettes) and  on services concerning production and commercialization.

The rate of this tax is effective in specific periods, configured through the fields Initial Date and Final Date, in the Tax Exception File.

Basic Rates:

  • For alcoholic beverages, rates vary according to their alcohol content (25%, 30%, 60%).
  • Alcohol: 60%.
  • Cigarettes: 100%.
  • Popular cigarettes: 20.9%.
  • For fuels, rate is calculated monthly.

 

Notes:

Rates for IESPS must be registered as follows:

First, the user must register the product groups (cigarettes, beverages, etc.) and enter IESPS rate for these groups in the Tax Exception Register.


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