ARTICLE 23: OPTION TO REQUEST A REFUND, MAKE COMPENSATION OR CONTINUE CREDITING, WHEN COMPLEMENTARY DECLARATIONS ARE PRESENTED

For the purposes of article 6 of the Law (LIVA: Art. 6), when complementary declarations are presented, by virtue of which results in balances in favor or those that had been declared are increased, the taxpayer may choose to request their return, carry out their compensation in accordance with the provisions of said article or continue the accreditation in the following payment declaration on the day the complementary declaration is presented.