RULE 7.4.5: MODIFICATION OF THE BOND OR LETTER OF CREDIT

Taxpayers may request the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, the modification of the guarantee of tax interest referred to in rule 7.4.1. (RGCE 2020: Regla 7.4.1), to increase the amount by means of the "Single Format of Guarantees regarding the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios)" of Annex 1 (RGCE 2020: Anexo 1), the bond or the letter of credit of increase of the amount of the guarantee.

For the purposes of issuing the acceptance of the increase in the amount of the fiscal interest guarantee, the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) will be as established with the provisions of rule 7.4.1, section II. (RGCE 2020: Regla 7.4.1)

General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 7.4.1. (RGCE 2020: Regla 7.4.1), Annex 1 (RGCE 2020: Anexo 1)