The annuity tax is a yearly tax that should be paid year by year and can be paid in a lump sum at this time or at the renewal of the trademark, because of an oversight when the Intelectual Property Law was enacted there is no adverse consequence or penalty at this moment if paid in a lump sum at the renewal date. This tax is mandatory and if not paid a renewal will not be issued.
The rehabilitation tax is an optional yearly tax that is paid yearly or in a lump sum at this time, the purpose of this tax is to protect a trademark against a cancelation action bases on non-use, this tax is optional and if the trademark is in use it is not necessary to pay.
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