RULE 7.4.9: UPDATING THE DATA OF THE GUARANTEE OR LETTER OF CREDIT, DUE TO MODIFICATION OF TAXPAYER DATA

Taxpayers who guarantee the tax interest in accordance with the provisions of rules 7.4.1. (RGCE 2020: Regla 7.4.1) and 7.4.7. (RGCE 2020: Regla 7.4.7), in case of modification of the Federal Taxpayer Registration (Registro Federal de Contribuyentes) code, denomination and / or company name, they must submit through the Digital Window the update of the data of the bond or letter of credit within the 10 days after the date on which they have made the notice to the Federal Taxpayer Registration (Registro Federal de Contribuyentes), in accordance with 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)

Law 6 (LA: Art. 6), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), 7.4.1. (RGCE 2020: Regla 7.4.1), 7.4.7. (RGCE 2020: Regla 7.4.7), Annex 1 (RGCE 2020: Anexo 1)