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| titulo | RULE 7.4.4: RENEWAL OF THE BOND OR EXTENSION OF THE TERM OF THE LETTER OF CREDIT |
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| nombre_clave | Regla 7.4.4 |
| contenido | RULE 7.4.4: RENEWAL OF THE BOND OR EXTENSION OF THE TERM OF THE LETTER OF CREDIT Taxpayers who have obtained acceptance to guarantee the tax interest provided for in rules 7.4.1.
font-family:; For the purposes of issuing the acceptance of renewal or the extension of the validity of the tax interest guarantee, the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) will comply with the provisions of rule 7.4.1, section II.
font-family:; In the event that the renewal of the bond or the extension of the validity of the letter of credit is not presented in a timely manner and the provisions of this rule are not complied with, it will be deemed not presented and, in consequently, due to not renewing the bond or not extending the validity of the letter of credit, as appropriate. In this case, taxpayers must submit through the Digital Window, a new guarantee in terms of rules 7.4.1.
font-family:; General Rules of Foreign Trade (RGCE) 1.2.1.
font-family:; |
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