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Schedule 5. — Participations in Concessions

31. This schedule applies to the following taxpayers (Law, Articles 26 and 27):

32. The tax is levied on the gross income at the rate of 10 per cent. Taxpayers included in paragraphs (b) and (c) above pay the tax rate of 10 per cent on the excess of the transfer price over the price of the concession or the rights of exploitation.

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