Article 46 of Law 4712 strengthens the tax incentive for companies that carry out scientific and technological research costs as these costs are deducted at the time they are incurred from the gross revenue of the companies and an additional percentage of one hundred percent (100%) of the costs is deducted of these, significantly improved compared to the previous thirty percent rebate increase rate (30%).

These tax incentives have helped to attract a significant number and size of investments by multinational companies in the fields of research and technology.

Therefore, the proposal is assessed as implemented.