Chapter 1 General Principles ﹝§1﹞
Chapter 2 Tax Rate and Tax Base ﹝§7﹞
Chapter 3 Tax Calculation ﹝§11﹞
Chapter 4 Collection ﹝§13﹞
Chapter 5 Penalties ﹝§20﹞
Chapter 6 Supplementary Provisions ﹝§24﹞