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| titulo | ARTICLE 2: CLASSIFICATION OF CONTRIBUTIONS |
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| contenido | ARTICLE 2: CLASSIFICATION OF CONTRIBUTIONS
Contributions are classified into taxes, social security, improvements, and rights contributions, which are defined as follows:
When decentralized agencies are those that provide the social security referred to in section II, the corresponding contributions shall have the nature of social security contributions. Surcharges, sanctions, execution expenses --628-Art. 150-- and the compensation referred to in the seventh paragraph of article 21 of this Code --613-Art. 21-- they are accessories of the contributions and participate in their nature of these. Provided that this Code refers only to contributions, the accessories will not be understood as including, with the exception of the provisions of article 1. --610-Art. 1-- |
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