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| titulo | ARTICLE 33: MOMENT WHEN THE VALUE-ADDED TAX (VAT) IS PAID IN SPORADIC ACTIVITIES |
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| contenido | ARTICLE 33: MOMENT WHEN THE VALUE-ADDED TAX (VAT) IS PAID IN SPORADIC ACTIVITIES When an asset is alienated or a service is provided accidentally, for which tax must be paid in the terms of this Law, the taxpayer will pay it by means of a declaration that will be presented in the authorized offices, within 15 days following that in the one who obtains the consideration, without credit being accepted against said payment. In the imports referred to in sections II, III and V of article 24 --283-Art. 24-- of this Law, which are made on an occasional basis, payment will be made in the aforementioned terms. In occasional imports of tangible goods, payment will be made as established in article 28 --283-Art. 28-- of this Law. In these cases, shall not make a monthly declaration nor keep their accounting records; but it must issue the tax receipts referred to in section III of article 32 --285-Art. 32-- of this Law and keep them for the term referred to in article 30 --613-Art. 30--, third paragraph of the Federal Fiscal Code (Código Fiscal de la Federación). In the case of alienation of real estate for which the tax must be paid under the terms of this Law, consigned in a public deed, notaries, brokers, judges and other notaries that by legal provision have notarial functions, will calculate the tax under their responsibility and they will pay within the fifteen days following the date the deed is signed, at the authorized office that corresponds to their address; likewise, they will issue a tax receipt stating the amount of the operation and the withheld tax. The provisions of this paragraph are not applicable in the case referred to in Article 1-A, section I of this Law. --278-Art. 1A-- In the case of real estate leasing lawsuits in which the lessee is ordered to pay the overdue income, the judicial authority will require the creditor to verify that it has issued the corresponding tax receipts. In the event that the creditor does not prove that they have issued such receipts, the judicial authority must inform the Service Tax Administration (Servicio de Administración Tributaria) of the omission mentioned within a maximum period of 5 days from the expiration of the period that the judicial authority has granted to the creditor to meet the requirement. The aforementioned information must be sent to the aforementioned deconcentrated body in accordance with the general rules issued by said body for this purpose. |
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