ARTICLE 6: ACCREDITATION, RETURN OR COMPENSATION OF THE BALANCE IN FAVOR

When the payment declaration shows a balance in favor, the taxpayer may only credit it against the tax in charge that corresponds to the following months until it runs out or request its return. When the refund is requested it must be on the total balance in favor.

Balances whose return is requested cannot be credited in subsequent declarations.

In the case of taxpayers who provide the services referred to in subsection h) of section II of Article 2-A of this Law (LIVA: Art. 2A), when in its monthly statement there is a balance in favor, said balance will be paid to the taxpayer, who must allocate it to invest in hydraulic infrastructure or to pay the rights established in articles 222 and 276 of the Federal Rights Law (Ley Federal de Derechos) (LFD: Art. 222) (LFD: Art. 276). The taxpayer, by means of notice, will demonstrate to the Service Tax Administration (Servicio de Administración Tributaria) the investment made, or, where appropriate, the payment of the rights made.