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ARTICLE  23:  HOW  AMOUNTS  ARE  COMPENSATED  IN  FAVOR

Taxpayers  obliged  to  pay  by  declaration  can  only  choose  to  compensate  the  amounts  they  have  in  their  favor  against  those  that  are  obliged  to  pay  by  own  debt,  provided  that  both  derive  from  the  same  tax,  including  their  accessories.  For  this  purpose,  it  will  be  sufficient  to  make  the  compensation  of  said  updated  amounts,  in  accordance  with  the  provisions  of  article  17-A  --610-Art.  17A--  of  this  Code,  from  the  month  in  which  the  improper  payment  was  made  or  the  declaration  containing  the  balance  in  favor  was  presented,  until  the  one  in  which  the  compensation  is  made.  Taxpayers  who  submit  the  compensation  notice  must  accompany  the  documents  established  by  the  Service  Tax  Administration  (Servicio  de  Administración  Tributaria)  through  general  rules.  These  rules  will  also  set  the  period  for  submitting  the  aforementioned  notice.  The  provisions  of  this  paragraph  shall  not  apply  in  the  case  of  taxes  that  are  caused  by  the  importation  nor  those  that  have  a  specific  purpose.

Taxpayers  who  have  exercised  the  option  referred  to  in  the  first  paragraph  of  this  article,  who  had  remnants  after  compensation,  may  request  a  refund.

If  the  compensation  had  been  made  and  did  not  proceed,  surcharges  will  be  caused  under  the  terms  of  article  21  of  this  Code  --613-Art.  21--  on  amounts  unduly  compensated,  updated  for  the  period  from  the  month  in  which  the  undue  compensation  was  made  until  the  one  in  which  the  amount  of  the  compensation  unduly  made  is  paid.

It  shall  not  be  compensated  the  amounts  whose  return  has  been  requested  or  when  the  obligation  to  return  them,  or  the  amounts  that  have  been  transferred  in  accordance  with  the  tax  laws,  expressly  and  separately  or  included  in  the  price,  who  intends  to  make  the  compensation  may    not  have  the  right  to  get  their  refund  in  terms  of  article  22  of  this  Code.  --613-Art.  22--

The  tax  authorities  may  compensate  sua  sponte  the  amounts  that  taxpayers  have  the  right  to  receive  from  the  tax  authorities  for  any  reason,  in  accordance  with  the  provisions  of  article  22  of  this  Code  --613-Art.  22--,  even  if  the  refund  had  been  requested  or  not,  against  the  amounts  that  the  taxpayers  are  obliged  to  pay  for  their  own  debts  or  for  withholding  to  third  parties  when  they  have  been  firm  for  any  reason.  The  compensation  may  also  be  applied  against  tax  credits  whose  payment  has  been  authorized  in  installments;  in  the  latter  case,  the  compensation  must  be  made  on  the  unpaid  balance  at  the  time  said  compensation  is  made.  The  tax  authorities  will  personally  notify  the  taxpayer  of  the  resolution  that  determines  the  compensation.