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| titulo | ARTICLE 28A: ACCREDITATION OF THE VALUE-ADDED TAX (VAT) ON TEMPORARY IMPORTS |
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| contenido | ARTICLE 28A: ACCREDITATION OF THE VALUE-ADDED TAX (VAT) ON TEMPORARY IMPORTS
People who introduce goods to temporary import customs regimes for elaboration, transformation or repair in maquila or export programs; fiscal deposit to undergo the process of assembly and manufacture of vehicles; of elaboration, transformation or repair in an controlled premises, and of a strategic controlled premises, may apply a tax credit consisting of an amount equivalent to 100% of the value added tax that must be paid for the import, which will be creditable against the value added tax that must be paid for the aforementioned activities, provided they obtain a certification from the Service Tax Administration (Servicio de Administración Tributaria). To obtain said certification, companies must prove that they comply with the requirements that allow adequate control of the operations carried out under the aforementioned regimes, in accordance with the general rules issued for that purpose by said body. --335-Regla 4.8.9-- --347-Regla 7.1.1-- --347-Regla 7.1.2-- --347-Regla 7.1.3-- --348-Regla 7.2.1-- --348-Regla 7.2.2-- --348-Regla 7.2.3-- --348-Regla 7.2.4-- --349-Regla 7.3.1-- The certification referred to in the preceding paragraph will be valid for one year and may be renewed by the companies within thirty days prior to the expiration of the term of validity, provided they prove that they continue to comply with the requirements for their certification. The tax covered with the tax credit provided for in this article will not be creditable in any way. The tax credit referred to in this article shall not be considered as cumulative income for the purposes of income tax. The people referred to in this article who do not exercise the option of certification, may not pay the value added tax for the introduction of the goods to the aforementioned customs regimes, provided that they guarantee the tax interest by means of a bond granted by an authorized institution, in accordance with the general rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria). --350-Regla 7.4.1-- --350-Regla 7.4.2-- --350-Regla 7.4.3-- --350-Regla 7.4.4-- --350-Regla 7.4.5-- --350-Regla 7.4.6-- --350-Regla 7.4.7-- --350-Regla 7.4.8-- --350-Regla 7.4.9-- --350-Regla 7.4.10-- --350-Regla 7.4.11-- |
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