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ARTICLE 146 D: EXTINCTION OF TAX CREDITS THAT ARE REGISTERED IN THE SPECIAL SUB-ACCOUNT OF UNCOLLECTIBLE CREDITS |
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| nombre_clave | Art. 146D |
| contenido | ARTICLE 146 D: EXTINCTION OF TAX CREDITS THAT ARE REGISTERED IN THE SPECIAL SUB-ACCOUNT OF UNCOLLECTIBLE CREDITS The tax credits that are registered in the special sub-account of uncollectible credits referred to in article 191 of this Code --631-Art. 191--, they will be extinguished, after five years from the date on which said registration has been made, when there is a practical impossibility of collection. For these purposes, it is considered that there is a practical impossibility of collection, among others, when the debtors do not have seized assets, the debtor had died or disappeared without leaving assets in their name or by final sentence when it had been declared bankrupt due to lack of assets .
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