Which individuals are exempt from the community tax?

Diplomatic and consular representatives are exempt from the community tax due to the principle of diplomatic immunity established in various international agreements and treaties. This immunity is based on the understanding that representatives of foreign governments should not be subjected to the host country’s tax obligations, as they perform official duties and represent their countries' interests. This principle fosters international relations and cooperation.

In contrast, tourists, residents of the province, and business owners are subject to the community tax under local taxation laws. Tourists are typically taxed based on their residency status, while residents and business owners contribute to local revenue through this tax, as they benefit from the services provided by the local government.