| http://www.w3.org/ns/prov#value | - The fee does not apply to short message system-dialed phone numbers where the number dialed is less than eight digits or to roaming services and Internet calls. (Id.) Under the 2010 Law, a single tax identification number is to be used for direct and indirect taxation and must be indicated on all invoices and any other documents related to taxable transactions. (Id.)
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