1		Taxpayer
				A. Resident
				B. Non-Resident
	2		Income
				A. Taxable Income
				B. Non-taxable Income
				C. Tax-exempt Income
	3		Tax Base and Deductions
				A. Basic Rules for Calculating the Tax Base
				B. Calculation of Taxable Income
				C. Exemptions and deduction for global income
	4		Tax Rates and Tax Credits
				A. Tax Rates Structure
				B. Tax Credits
	5		Return and Payment
				A. Tax Return
				B. Tax Payments
	6		Assessment and Collection
				A. Determination of Tax Base and Tax Amount
				B. Minimum Taxable Floor
				C. Notice on Tax Base and Tax Payable
				D. Collection of Tax
	7		Tax Withholding
				A. Obligation of Tax Withholding
				B. Rates of Withholding
	8		Tax Penalties
				A. Penalty on Failure to File Returns
				B. Penalty on Non-payment or Underpayment of Tax
				C. Penalty Tax on Failures to Withhold Tax
				D. Penalty Tax on Failures to Report Withholding Invoices
				E.Penalty Tax on Related to Gathering Relevant Tax
				F.Penalty Tax on Failures to Maintain Adequate Books and Records
	9		Bookkeeping and Reporting
				A. Bookkeeping
				B. Reporting