Puerto Rico is classified by the U.S. government as an independent taxation authority by mutual agreement with the U.S. Congress. Contrary to common misconception, residents of Puerto Rico do pay U.S. federal taxes: import/export taxes,[57] federal commodity taxes,[58] social security taxes, etc. Residents pay federal payroll taxes (Social Security[59] and Medicare[60]), as well as Commonwealth of Puerto Rico income taxes. All federal employees,[61] plus those who do business with the federal government,[62] in addition to Puerto Rico-based corporations that intend to send funds to the U.S.,[63] and some others[64] also pay federal income taxes.