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| titulo | RULE 7.4.1: GUARANTEE OF THE TAX INTEREST OF VAT (IVA) AND / OR IEPS, THROUGH BOND OR LETTER OF CREDIT |
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| nombre_clave | Regla 7.4.1 |
| contenido | RULE 7.4.1: GUARANTEE OF THE TAX INTEREST OF VAT (IVA) AND / OR IEPS, THROUGH BOND OR LETTER OF CREDIT For the purposes of articles 28-A, last paragraph
font-family:; I. The taxpayer will offer for its acceptance to the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) through the Digital Window, an individual or revolving guarantee, in the form of a bond or letter of credit, valid for 12 to 24 months, in favor of the Treasury of the Federation (Tesorería de la Federación). The "revolvente guarantee" should be understood as one that will guarantee, up to the amount previously estimated and granted by a bond or credit institution, the obligations that arise with respect to the payment of the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) derived from the imports made during a period of 12 months, administering the amount of the guaranteed contributions depending on whether the return or destination of the merchandise is accredited in accordance with the customs regime to which they are subject. II. The General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior), to determine if it will accept the guarantee offered by the taxpayer referred to in the previous section, will have a period of 30 days from the day following in which the taxpayer submits the request for acceptance. If the authority detects the lack of any requirement, it will require the missing information or documentation from the taxpayer for a single occasion, for which, the taxpayer will have a period of 15 days to pay attention to the requirement, otherwise, it will be understood that it withdrew from the promotion. The 30-day period will be counted from when the requirements mentioned in rule 7.4.2 have been fully covered.
font-family:; Value Added Tax Law (
font-family:; |
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