First: The War Tax Law will apply from the moment that a military unit of the EZLN begins to operate in a specific territory.
Second: The War Tax Law affects all of the civilian, national or foreign populations residing in or passing through said territory.
Third: The War Tax Law is not obligatory for the civilian population that lives by its own resources, without exploiting any labor whatsoever and without obtaining any advantage from the people. For poor campesinos, day workers, workers, employees, the unemployed, participation in this law is voluntary and in no way will they be obligated morally or physically to subject themselves to this law.
Fourth: The War Tax Law is obligatory for those in the civilian population who live by exploitation, by force or through work or who obtain some advantage over the people in their activities. Those small, medium and large capitalists of the countryside and the city can be obligated to obey this law without exception, in addition to submitting themselves to the Revolutionary Laws affecting agricultural, commercial, financial and industrial capital.
Fifth: The following percentages of taxes will be established, according to the work of each person:
A: For small commercial businesses, small property holders, workshops and small industries, 7% of their monthly income. In no way will their means of production be affected by the collection of this tax.
B: For professional people, 10% of their monthly income. In no way will materials strictly necessary for the exercising of their profession be affected.
C: For medium-size property-holders, 15% of their monthly income. Their property will be affected according to the respective Revolutionary Laws of agricultural, commercial, financial and industrial capital.
D: For large capitalists, 20% of their monthly income. Their property will be affected according to the respective Revolutionary Laws of agricultural, commercial, financial and industrial capital.
Sixth: All of the goods seized from the armed forces of the enemy will be property of the EZLN.
Seventh: All of the goods recuperated by the revolution from the hands of the oppressor government will be the property of the revolutionary government according to the laws of the revolutionary government.
Eighth: All taxes and burdens imposed by the oppressor government will be ignored, such as those debts of money or goods that the exploited people of the country and the city find themselves obligated to pay by those governing or by capitalists.
Ninth: All of the war taxes recovered by the revolutionary armed forces or by the organized people will become the collective property of the respective populations, and will be administered according to the popular will by the democratically elected civil authorities, giving to the EZLN only what is necessary to contribute to the material necessities of the regular troops, and for the continuation of the liberatory movement according to the Law of Rights and Obligations of Peoples in Struggle.
Tenth: No civil or military authority, whether it be of the oppressor government or of the revolutionary forces, will take for personal or family benefit any part of these war taxes.