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One. The positive tax base corresponding to non-exempt income shall be taxed at a rate of 25 per cent.
Two. Exempt income by virtue of this Law shall not be subject to tax withholding or on-account payment. The accreditation of political parties procedure for purposes of exclusion from the obligation to withhold shall be established in the respective regulations.
Three. Political parties shall be obliged to file and sign a tax return for Corporate Tax in relation to non-exempt income.