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  • Publicado : 14 de noviembre de 2010
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Duty-free zones
The decree three hundred eigty three and four thousand fifty one of two thousand five with which all the legislation of duty-free zones is unified and is outlined the creation ofthe special duty-free zones, allows that companies, without need to be inside a duty-free zone and that they generate a high economic or social impact, could obtain the regime Franc if they fulfill thefollowing requirements, between others.

Benefits
. The only rate of the income tax of fifteen %
. They neither are caused nor pay customs taxes (VAT and duty) in the imports zf.
. Possibility ofexport from duty-free zone to third countries and to the domestic market.
. The exports from duty-free zone are of benefit in commercial international agreements.

Permanent duty-free zone
Itis the area delimited of the national territory in which they install multiple companies that enjoy a tributary treatment and special customs officer.
Active user:

1. The active user is thecompany that requests the recognition to develop and to administer the ZFP. For the creation of a new ZFP the active users must fulfill the following requirements:
2. The project to developing musthave a minimal area of 20 hectares
3. The active user must accredit a liquid heritage superior to US $ 5.8 million.
4. In 5 years following the declaration the ZFP it will have to have installedat least 5 users who realize new investments superior to US $ 11.7 million.

Duty-free zone of Goods
Requirements:
· For his declaration there must to him realize a new investment of minimum US$ 38.4 million and generate 150 direct employments.
· For every US 5.8 $ additional million to the minimal needed investment will be able to diminish in 15 the number of employments to generating.In no case the project will be able to use less than 50 persons

Duty-free zone of Services
Requirements:
For his declaration it is needed to expire with any of the following ranges of...
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