Number of tax payers as at Dec 10, 1996.                                                                                                              
                                                                                                                                                      
Categories                                                                                                                                            
                                                                                                                                                      
Employees/individuals -              1,517,861                                                                                                        
                                                                                                                                                      
Self-employed                          781,066                                                                                                        
                                                                                                                                                      
Companies                              196,166                                                                                                        
                                                                                                                                                      
Partnerships                            89,316                                                                                                        
                                                                                                                                                      
Others(associations,                    13,456                                                                                                        
trust agencies, etc)                                                                                                                                  
                                                                                                                                                      
                                                                                                                                                      
Total                                2,597,865