24- 42. Tax rates: The annual tax is computed by applying the rates of Exhibit B. Taxes payable under the new law by professionals, artisans, technicians, etc. (previously taxpayers under Schedule V) are higher than under the previous law, including the 1% supplementary tax. The increases are highest at the higher levels of income. 43. Payment of the tax: The tax is paid by means of tax stamps attached to the re-ceipts (provisional payment) and by a tax return setting forth the net income of the calendar year, which must be filed the following April, at- which time the balance of taxes due, if any, is payable. The provisional payments (tax stamps) are computed at 4% of each amount received (5% of 80% of the amount received). Those who make payments to these taxpayers have the obligation of obtaining the related stamped receipt. The provisional payment of 4% of each amount received re-presents a more equitable treatment for individuals subject to this tax than the procedure established by the previous law, which consisted of applying a progressive rate to each amount received. In many cases this resulted In provisional payments in excess of the amount of tax finally due. B. TAX ON INCOME FROM CAPITAL INVESTMENTS 44. Entities subject to tax, taxable income and tax rates:_ Individuals domiciled in Mexico and Mexicans or foreigners domiciled abroad who obtain income, in cash or in kind, of the types set forth below, are subject to the tax on income from capital invest-ments, taxable as follows: _Description _Taxable Income_ Rate a. Distribution of profits repre-sented by- 1. Dividends paid by companies established in Mexico, when the amount of the dividends paid by each company is: Up to US$14,400.00 Gross income 15% From US$14,000.01 to US$ 21,600.00 " " 17.5% Over US$ 21,600.00 " " 20%