The tax on the taxpayer is calculated by multiplying the tax rate by the taxable income.

The tax will be zero in either of the following two cases:

1. If the income excluded based on the significance of the activity equals or exceeds the total net income of the taxable entities within a group.

2. If the effective tax rate is equal to or exceeds (15%).

No tax exemptions apply to this tax.

The executive regulations specify the controls and conditions related to the application of the provisions of this Article.