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| titulo | ARTICLE 12: VALUE-ADDED TAX (VAT) TRANSFERRED AND ITS REFUND IN DIPLOMATIC MISSIONS |
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| contenido | ARTICLE 12: VALUE-ADDED TAX (VAT) TRANSFERRED AND ITS REFUND IN DIPLOMATIC MISSIONS
For the purposes of article 3 of the Law --278-Art. 3--, diplomatic missions must invariably accept the transfer of the tax. Only in cases where there is reciprocity, diplomatic missions will have the right to request the refund of the tax that had been transferred to them and that they have actually paid, provided that the requirements established by the Service Tax Administration (Servicio de Administración Tributaria) are met by means of general rules. |
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