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| titulo | RULE 7.4.8: ACCEPTANCE OF THE GUARANTEE IN CASES OF MERGER OR SPIN-OFF OF COMPANIES WHEN IT IS DECIDED NOT TO PAY THE VAT (IVA) AND / OR IEPS |
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| nombre_clave | Regla 7.4.8 |
| contenido | RULE 7.4.8: ACCEPTANCE OF THE GUARANTEE IN CASES OF MERGER OR SPIN-OFF OF COMPANIES WHEN IT IS DECIDED NOT TO PAY THE VAT (IVA) AND / OR IEPS For the purposes of accepting the fiscal interest guarantees referred to in the rules 7.4.1.
font-family:; I. When the merger of companies that have the aforementioned acceptance is carried out and one of them subsists, a notice must be given to the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window in 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
font-family:; II. When derived from the merger or spin-off of companies that have the aforementioned acceptance, a new company results, it must again process the acceptance of the guarantee established by rule 7.4.1.
font-family:; Law 6
font-family:; |
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