The amount of the tax will be determined by applying the percentage rate established in the Classification of Economic Activities, to the tax base constituted by the gross taxable income, for example, the Classification of Economic Activities is an integral part of this Ordinance and constitutes a catalog commercial, industrial, service and similar activities.
Therefore, those states that use an Economic Activities Classifier, can carry out municipal ordinances in any of their jurisdictions, to which an identification code is attributed, an aliquot that will be applied on the taxable base corresponding to that branch and a minimum taxable for the cases in which it proceeds.
The Taxable Minimum is a fixed monthly amount tax, expressed in minimum wages, which must be paid by taxpayers when the application of the rate defined in the Classifier of Economic Activities, for the lucrative activity carried out, results in a lower amount to be paid or equal to said fixed tax.
Regarding the application of a Classifier of Economic Activities, it is a word that can have several uses or meanings; and it can refer to the positioning or placement of something in particular on another or that makes contact with it, in relation to the object, the social sciences deal with studying the social and cultural processes resulting from human activity and its relationship with society.
On the other hand, object is the matter to be investigated, discovered, and understood to incorporate it into knowledge, the starting point or at least an initial decisive moment of all research, is the definition of its object, the approach of a problem to which you want to give an answer or solution. For the analytical-empirical tradition, “scientific research not only starts but basically consists of facing and posing problems and seeking solutions.