The annual tax on Industry, Commerce and Services of the municipalities for the 2022 period must be declared before January 31 and may be paid in full in January or monthly throughout the fiscal year.

This tax must be paid by all commercial companies, sole traders, and every branch of a foreign company. If the entity is an association exempt from payment, it must process the municipal exemption certificate.

The payment and declaration of this tax is linked to the renewal of the municipal operating permit.

Failure to pay this obligation will result in non-renewal of the operating permit and financial penalties.