General Tax Code, Article 283, Annex 2 (as amended)
COMMENTS: Article 283 Annex 2 of the General Tax Code establishes that tobacco retailers are not allowed to receive any incentive or other direct or indirect advantage other than tobacco retailer income, which is expressed as a part of the sale price.
To the best of our knowledge, all laws provided here are in effect as of September 14, 2024 unless otherwise noted.
