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| titulo | ARTICLE 146 B: REMISSION OF TAX CREDITS OF TAXPAYERS SUBJECT TO A COMMERCIAL PROCEDURE |
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| nombre_clave | Art. 146B |
| contenido | ARTICLE 146 B: REMISSION OF TAX CREDITS OF TAXPAYERS SUBJECT TO A COMMERCIAL PROCEDURE
In the case of taxpayers who are subject to a commercial insolvency proceeding, the tax authorities may partially forgive tax credits related to contributions that had to be paid prior to the date on which the commercial insolvency proceedings are initiated, provided that the merchant has held agreement with its creditors in the terms of the respective Law and in accordance with the following:
The remission authorization must be subject to the requirements and guidelines established by the regulations of this Code. |
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