A special tax on certain merchandises and services is imposed on a number of local and imported products and services. The taxable goods include beverages, wine, beer (20%) and cigarettes (15%). Some services include entertainment services (10%), air transport of passenger (10%) and telephone services (3%). The local taxpayer producing or supplying these merchandise or services is responsible for paying this tax to the tax administration via e-Filing no later than the 25th of the month following the month that the supplies have been made.
