What tax-collection reform introduced in 2014 replaced the previous flat-rate business tax (IETU) and the cash-deposit tax (IDE), unifying several levies into a single framework?

• A IVA
• B RIF ✓
• C ISR
• D IEPS

The Regimen de Incorporacion Fiscal (RIF) was designed to formalise small businesses by gradually increasing their tax obligations over ten years.