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5.5. Specific Obligations of STPS TaxpayersProducers and importers of cigars must register with the fiscal authorities a price list foreach of their products to be sold, indicating the price to the wholesaler, to the retailer,and the recommended price for sale to the public.Importers of alcoholic beverages must place on such products certain distinctive marksindicating tax control (tax stamps and seals) prior to the entrance of the merchandise intoMexican territory. Tax stamps can only be placed on the goods when they are before customs,in a general customs warehouse (customhouse deposit) or in a bonded warehouseor duty-free area. Without said distinctive marks the products cannot be removed.Importers and exporters of the goods referred to in sections A, B, C of the above chartmust be registered in the appropriate sectorial importers and exporters registry, kept bythe Ministry of Finance and Public Credit.6. Tax on Cash Deposits6.1. GeneralOn October 1, 2007, the decree creating the Tax on Cash Deposits (Impuestos a losDepósitos en Efectivo, IDE) was published in the Official Federal Gazette, which will enterinto force as of July 1, 2008.The purpose of this tax is to create a mechanism for combating the black market, identifyingand taxing those persons that engage in commercial activities and receive paymentsin cash that are subsequently deposited in the banking institutions of the country.Among the most important characteristics of the IDE are the following:133Tax Regime6.2. Persons Subject to the Tax, Items Taxed, and Tax RateThe persons obligated to pay this tax are the individuals and entities that receive cashdeposits in Mexican or foreign currency in any type of account they hold in any of theinstitutions of the financial system. The cash deposits will be taxed at the rate of 2 percenton the total amount.Cash deposits are considered to be those having such nature according to the GeneralLaw on Negotiable Instruments and Credit Operations (Ley General de Títulos yOperaciones de Crédito, LGTYOC), as well as cash acquisitions in the form of cashier’schecks. However, the LGTYOC only refers to “bank money deposits” consisting of thedeposit of money in Mexican or foreign currency, its ownership being transferred tothe one receiving it, the latter being obligated to return the amount deposited in thesame specie.