ARTICLE 30: ACCREDITATION OR RETURN OF THE VALUE-ADDED TAX (VAT) ON EXPORT

Regarding the assumptions provided in the articles 9 and 15 of this Law (LIVA: Art. 9) (LIVA: Art. 15), the exporter of goods or services will calculate the tax by applying the 0% rate to the value of the transfer or provision of services. Accreditation will also proceed when company?s resident in the country, export tangible goods to alienate them or to grant their use or enjoyment abroad.

The accreditation will also proceed when the companies resident in the country return the goods that they have destined to the customs regimes of temporary importation 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 a controlled premises, and of a strategic controlled premises, provided that said tax has not been accredited under the terms of this Law.

The return in the case of export of tangible goods will proceed until the export is consumed, under the terms of customs legislation (RLIVA: Art. 57). In the other cases, it will proceed until the consideration is charged and in proportion to it.