RD Customers Tax Rule sale RD Supplier Tax Rule purchase ITBIS Exempt Customers Rule (RD) sale Free Zone Customers Rule / Exports (RD) sale Non-Resident Suppliers / Foreign Suppliers Rule (RD) purchase ITBIS Customer Rule 16% Special Rate (RD) sale ITBIS Suppliers Rule 16% Special Rate (RD) purchase Supplier Rule with ITBIS Withholding 30% (RD) purchase Informal Supplier Rule ITBIS Goods 75% (RD) purchase Taxable Services Rule ITBIS Withholding 100% (RD) purchase ISR Rule Services Legal Entities 5% (RD) purchase ISR Rule Services Individuals 10% (RD) purchase Rent ISR Rule 10% (RD) purchase Customer Rule State / Public Sector ISR 1.5% (RD) sale Customer Rule State / Public Sector ISR 5% (RD) sale Livestock ISR Rule / Beef 1% (RD) purchase ISR Rule Exporters Local Market 2.5% (RD) sale ISC Rule Fossil Fuels 16% (RD) sale Banking Rule Checks / Electronic Transfers (RD) both Informal Service Provider Rule (RD) purchase RST Provider Rule with ITBIS Withholding (RD) purchase Insurance Services Provider Rule (RD) purchase Customer Rule with ITBIS Sectoral Withholding (RD) sale