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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 19: MANNER IN WHICH THE REIMBURSE OR INCREASE OF THE ACCREDITATION MUST BE MADE

     

    For the purposes of the provisions established by the Law on accreditation (RLIVA: Art. 1), the taxpayer must reimburse the accreditation or increase it, as appropriate, in the following:

  • The amount to be repaid in accordance with article 5-A, section I, subsection e) of the Law (LIVA: Art. 5A), the amount of the creditable tax will be reduced in the month in which the adjustment is made. The amount that is reduced in the terms of this section cannot be credited.

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    When the amount of the creditable tax is lower than the amount of the tax to be reimbursed, the taxpayer will pay the difference between said amounts when submitting the payment declaration that corresponds to the month in which the adjustment is made.

     

  • The amount that may be credited in accordance with Article 5-A, section II, subsection e) of the Law (LIVA: Art. 5A), will be added to the amount of creditable tax in the month in which the adjustment is made.