ARTICLE 4: VALUE-ADDED TAX (VAT) WITHHOLDING BY THE FEDERATION AND ITS DECENTRALIZED BODIES

For the purposes of article 1-A, last paragraph of the Law (LIVA: Art. 1A), the Federation and its decentralized bodies, when they receive the services referred to in article 1-A, section II, subsection c) of Law (LIVA: Art. 1A), shall withhold the tax under the terms of article 3, section II of these Regulations. (RLIVA: Art. 3) (LIVA: Art. 32)