BADO | Reglamento de la ley del IVA | ARTICLE 1: DEFINITION OF CONCEPTS

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ARTICLE 1: DEFINITION OF CONCEPTS

For the purposes of this Regulation, it is understood as:

Law: The Value Added Tax Law (Ley del Impuesto al Valor Agregado);

Tax: Value added tax;

Acts or activities for which the tax must be paid: Those to which the rates of 16% and 0% to which the Law refers are applied, and

Provisions established by the Law regarding accreditation: Articles 4, 5, 5-A, 5-B, 5-C, 5-D, 5-E, and 5-F of the Law. (LIVA: Art. 4) (LIVA: Art. 5) (LIVA: Art. 5A) (LIVA: Art. 5B) (LIVA: Art. 5C) (LIVA: Art. 5D) (LIVA: Art. 5E) (LIVA: Art. 5F)