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| titulo | ARTICLE 10A: FOODS THAT ARE CONSIDERED NOT PREPARED FOR CONSUMPTION IN THE PLACE OR ESTABLISHMENT WHERE THEY ARE SOLD |
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| contenido | ARTICLE 10A: FOODS THAT ARE CONSIDERED NOT PREPARED FOR CONSUMPTION IN THE PLACE OR ESTABLISHMENT WHERE THEY ARE SOLD
For the purposes of article 2-A, section I, last paragraph of the Law --278-Art. 2A--, it is considered that the following are not prepared foods for consumption in the place or establishment where they are sold:
The provisions of this article will not be applicable, when the alienation of the goods mentioned in the previous sections, is carried out in restaurants, refreshment stand, cafeterias and other similar establishments, so in these cases the applicable rate will be that of 16% a referred to in Article 2-A, section I, last paragraph of the Law. --278-Art. 2A--
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