It is taken into consideration that obtaining profit is the main purpose of the shareholders; however, when determining the financial profitability or profitability of their capital, it is important to know, through the determination of this indicator, the behavior of such invested capital.
The provisions in the tax regulations are applicable to national taxes and to the legal relations derived from such taxes. In the case of customs duties, it will apply to the means of extinction of obligations, to administrative and judicial appeals, to the determination of interest and to the determination of interest.
The determination of interests and in what concerns the rules for the administration of such taxes that are indicated in this Code; for the other effects it will be applied with supplementary character. The norms of this Code shall be applied on a supplementary basis to the taxes of the states, municipalities and other entities of the political territorial division.
The taxing power of the states and municipalities for the creation, modification, suppression or collection of the taxes attributed to them by the Constitution and the laws, including the establishment of exemptions, exonerations, benefits and other tax incentives, shall be exercised by said entities within the framework of the competence and autonomy granted to them, in accordance with the Constitution and the laws enacted in its execution.
For taxes and their accessories determined by foreign tax administrations, the collection of which is requested by the states in accordance with the respective international treaties, these codes shall be applied with respect to the rules on executive collection.