ARTICLE 42: REIMBURSEMENT OF CONTRIBUTIONS PAID ON BEHALF OF THE CLIENT

For the purposes of article 18 of the Law (LIVA: Art. 18), when the people who provide services pay for the account and on behalf of the service provider the contributions, including their accessories, the reimbursement for it would not part of the value of their services. The tax charged under the terms of the Law is not part of the contributions referred to in this provision.