The taxable event is represented by the consumption of beer and of fermented mixtures with non-alcoholic beverages within the national territory.
Exports and transportation through the jurisdiction of the Capital District of beer and fermented mixtures with non-alcoholic beverages are tax exempt.
In the case of domestic products, aimed at being consumed within the District, the tax is accrued at the moment the producer delivers the goods at the factory or at the distribution warehouse, for sale or exchange or for advertising or promotional purposes, donation, commission or for self-consumption.
In the case of foreign products, the tax is accrued at the moment they enter the country, except for those products that are in transit to another country.
The tax base for this tax is represented by the price to the retailer.
The producers and importers; vendors are severally and jointly responsible with them. Additionally, transporters and retailers are directly responsible when they cannot duly justify the origin of the transported or sold products.