ARTICLE 15: ACCREDITATION OF THE VALUE-ADDED TAX (VAT) PAID FOR THE IMPORT OF TANGIBLE GOODS

For the purposes of the provisions established by the Law on accreditation (RLIVA: Art. 1), taxpayers may prove the tax actually paid at customs for the importation of tangible goods (LIVA: Art. 5D), even if the price of the imported goods had not been paid.