Civil Code Article 378June 19, 2019
Unless otherwise provided by the act, by contract or by customs, the costs of sale are to be borne according to the following rules: "(1) The costs of the contract of sale are to be borne by both parties equally; "(2) The costs of transferring the right sold, the costs of transporting the object sold to the place of performance, and the costs of delivery are to be borne by the seller; "(3) The costs of accepting delivery of the thing sold, the costs of registration and the costs of forwarding the thing sold to a place other than the place of performance, are to be borne by the buyer. "Sub-section 3 Redemption

Civil Code Article 378June 19, 2019

Unless otherwise provided by the act, by contract or by customs, the costs of sale are to be borne according to the following rules: "(1) The costs of the contract of sale are to be borne by both parties equally; "(2) The costs of transferring the right sold, the costs of transporting the object sold to the place of performance, and the costs of delivery are to be borne by the seller; "(3) The costs of accepting delivery of the thing sold, the costs of registration and the costs of forwarding the thing sold to a place other than the place of performance, are to be borne by the buyer. "Sub-section 3 Redemption

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Taxation

Type	National Taxes	Municipal, County or City Taxes
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Indirect Taxes	Value-Added and Non-Value Added Business Tax Tobacco and Alcohol Tax Commodity Tax Custom Duties Specifically Selected Goods and Services Tax	Stamp Tax Vehicle License Tax Amusement Tax Special and Provisional Tax