ARTICLE 25: CASES THAT ARE NOT CONSIDERED MISSING FROM THE INVENTORY OF GOODS

For the purposes of article 8, first paragraph of the Law (LIVA: Art. 8), shall not be considered to be missing in the inventories of the companies, those that originate by fortuitous event or force majeure, as well as losses and destruction of merchandise, when deductible for the purposes of the Law on Income Tax (Ley del Impuesto sobre la Renta).