1. The fiscal regime referred to in article 66 of this Law does not relieve the political parties of the compliance with other fiscal obligations.

2. The political parties should retain and inform the tax authorities of the corresponding Income Tax due to wages, salaries, professional fees and any other equivalent payment made to their leaders, employees, workers or independent professionals that provide services, according to the applicable law. The Auditing Commission of the Resources of the Political Parties will notify the competent tax authorities of the non-payment of taxes and other contributions that the political parties incur.