b) The Tax to the Transference of Goods and services (ITBIS), as well subdivided in definition and who must pay this tax, as they are the taxed goods and services with the ITBIS, which are the goods and services exempt from the payment of the ITBIS , so that ITBIS is due to pay, the rate of the ITBIS and the gross tax and the deductions allowed by the law; and

c) The Selective Tax to Consumption (ISC) this one is subdivided in the taxed goods and services by this tax, the exemptions of the tax and the tax basis to the aims of the declaration and payment.