6- Page i. Performance of employment 34. Taxable income 21 35. Exemptions 21 36. Tax rates 22 37. Payment of the tax 22 38. Employment with two or more employers 22 39. Income for periods less than a year 23 40. Indemnities 23 ii. Exercise of a professional or technical activity, etc. 41. Taxable income 23 42. Tax rates 24 43. Payment of the tax 24 B. TAX ON INCOME FROM CAPITAL INVESTMENTS 44. Entities subject to tax, taxable income and tax rates 24 45. Payment of the tax 29 C. TAX ON COMBINED INCOME OF INDIVIDUALS 46. Individuals subject to tax and taxable income 30 47. Exclusions and deductions 30 48. Tax rates 31 49. Payment of the tax 32 50. Taxpayers who can elect the tax on combined income 33 IV. EXHIBITS A. Tax table applicable to income of business enterprises engaged in commercial, industrial, agricultural, livestock raising and fishing activities B. Tax table applicable to income of individuals derived from personal compensation or from capital investments C. Table of provisional tax on monthly income of individuals derived from personal compensation for non-independent services D. Tax table applicable to combined income of individuals derived from the accumulation of personal compensation and for income from capital investments E. Example which illustrates the computation of the tax on combined income of individuals