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| titulo | ARTICLE 31: VALUE-ADDED TAX (VAT) REFUNDS TO FOREIGN TOURISTS |
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| nombre_clave | Art. 31 |
| contenido | ARTICLE 31: VALUE-ADDED TAX (VAT) REFUNDS TO FOREIGN TOURISTS
Foreigners with tourist quality in accordance with the General Population Law (Ley General de Población) who return abroad by aerial or maritime, may obtain a refund of the value added tax that has been transferred to them in the purchase of merchandise, provided that the following meet requirements:
The Service Tax Administration (Servicio de Administración Tributaria) will establish the rules of operation to make the refunds referred to in this article and may grant concession to individuals to manage such refund, provided that the services to make the refund do not generate a cost for the mentioned body. In any case, the refund made to foreigners as tourists must be reduced with the administration cost corresponding to the refund made. |
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