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| titulo | ARTICLE 1: SUBJECTS OBLIGED TO PAY VALUE-ADDED TAX (VAT) |
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| nombre_clave | Art. 1 |
| contenido | ARTICLE 1: SUBJECTS OBLIGED TO PAY VALUE-ADDED TAX (VAT) They are obliged to pay the Value-Added Tax (Impuesto al Valor Agregado) established in this Law, the individuals and legal entities that, in national territory, perform the following acts or activities:
The tax will be calculated by applying to the values ??indicated in this Law, the rate of 16%. The value added tax shall in no case be considered part of said values. The taxpayer will transfer said tax, expressly and separately, to the people who acquire the goods, use them or enjoy them temporarily, or receive the services. Tax transfer shall be understood as the collection or charge that the taxpayer must make to said people of an amount equivalent to the tax established in this Law, even when retained in the terms of articles 1A --278-Art. 1A--, 3 --278-Art. 3--, third paragraph or 18-J --LINK--, section II, subparagraph a) thereof. The taxpayer will pay in authorized offices the difference between the tax in their charge and the one that had been transferred to them or the one that would have been paid for the importation of goods or services, provided that they are creditable under the terms of this Law, the taxpayer will decrease the tax in charge, the tax that has been withheld. The transfer of the tax referred to in this article shall not be considered a violation of prices or tariffs, including the official ones. |
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