lifflXrCAN FISHEiiY LEGISLATION 



2/i, 27, 28 and 29 and to Appendix II, Articles 4, 7, 9, U through 20 and 26 through 35. 

 Reference is also made to Appendix XII, wherein a translation of a typical contract-con- 

 cession is given, 



FEES. DUTIES. ETC . 



Other than the specific fishery fees which are quite explicit as mentioned before and 

 which appear in Appendices IV and V, it is extremely difficult to be assured of what other 

 fees and taxes may be applicable unless one is a tax expert. As sin example of this, refer- 

 ence is made to Appendix XIII, Art. 1, Section 6, wherein cooperatives are exempt from 

 fishing and diving taxes. This has been interpreted by the Ministry of Treasury to mean 

 only exploitation taxes. All other charges are considered to be fees ajid therefor not 

 included within the exemption. Ihe comments and references that follow are given for what 

 they are worth and it is not considered that they may be congjlete. 



According to the Decree of December 30, 19^6 (Appendix XXXIV) it is judged that the 

 following taxes may be applicable to the fisheries: 



1. Import taxes 



a. 3% additional 



2. Export taxes 



a. 10;{ additional 



b. 2% additional 



3. Aforo tax 



A' Stamp taxes on 



a. Sales contracts 



b. Insurance 



c. Freight 



d. Receipts 



e. 10^ additional on all stamp taxes 



5. Exploitation taxes 



6, Fees for the furnishing of maritime, land and air services 

 a. 10^ additional 



The import and export tariffs appear to be quite specific, as do the "aforo" taxes 

 (Appendices XXXVII, XXXVI and XXXVIII, respectively). It should be noted that the units 

 of weight referred to in each of the above are as defined in Appendix XXXVII. 



The import ctuties are subject to a 3% additional charge over that shovm in the import 

 tariffs. LikeT/ise the export duties are subject to additional taxes of 10^ and 12^. The 

 President is empowered to alter import and export taxes (Appendix XXXIV, Art. 7). 



The aforo valuations listed in Appendijc XXXVIII are subject to a tax of 1235 of the 

 evaluation shown. For example, fresh or frozen tuna has an aforo valuation of AO centavos 

 per net kilogram. The tax would be 12^ of this valuation or 4.8 centavos per net kilogram. 

 The aforo is actually an additional export tax. Ihe aforo evaluation can be changed monthly 

 by the Aforo Commission cuid is based on the increase in the value of the product from its 

 evaluation as of February 1938. 



Tax staiaps are required on all bills of sale, insurance policies, freight bills and 

 receipts in general. An additional charge of 10^ of the amount of these taxes is also 

 assessed. 



