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| titulo | ARTICLE 5D: CALCULATION AND DATE OF THE MONTHLY PAYMENT OF THE VALUE-ADDED TAX (VAT) |
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| contenido | ARTICLE 5D: CALCULATION AND DATE OF THE MONTHLY PAYMENT OF THE VALUE-ADDED TAX (VAT)
The tax will be calculated for each calendar month, except for the cases indicated in articles 5E, 5F and 33 of this Law. --278-Art. 5E-- --278-Art. 5F-- --285-Art. 33-- The taxpayers will pay the tax by means of a declaration that they will present to the authorized offices no later than the 17th day of the month following the corresponding payment. The monthly payment will be the difference between the tax that corresponds to the total of the activities carried out in the month for which the payment is made, with the exception of imports of tangible goods, and the amounts for which the accreditation determined in the terms of this Law. If applicable, the taxpayer will reduce the tax corresponding to the total of its activities, the tax that would have been withheld in said month. In the case of importation of tangible goods, payment shall be made as established in article 28 of this code --283-Art. 28--. For the purposes of this Law, tangible assets are those that can be touched, weighed or measured; and intangibles those that do not have at least one of these characteristics. |
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