0% sales tax for the motor vehicles that are considered as low cost and green car. Conditions: 1. spark-ignition internal combustion engine with the cylinder capacity up to 1.200 cc and fuel consumption at least for 20 (twenty) kilometers per liter or the other equal fuel; 2. compression ignition engine (diesel or semi diesel) with the cylinder capacity up to 1.500 cc and fuel consumption at least for 20 (twenty) kilometers per liter or the other equal fuel (IEA) IEA/IRENA Global Renewable Energy Policies and Measures Database © OECD/IEA and IRENA, [November 2020]