ARTICLE 22B: HOW TO CREDIT THE WITHHELD OF THE TRANSFERRED VALUE-ADDED TAX (VAT)

For the purposes of the provisions of articles 5, section IV and 5-E of the Law (LIVA: Art. 5) (LIVA: Art. 5E), the tax transferred to the taxpayers and that they had withholding in accordance with article 1-A of the Law (LIVA: Art. 1A), may be credited in the bimonthly payment declaration following the declaration in which the entire withholding has been paid, provided that the requirements established by the Law for the provenance of the accreditation are fulfilled.