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| titulo | ARTICLE 35: OBLIGATIONS OF THE COMMISSIONER AND THE PRINCIPAL |
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| nombre_clave | Art. 35 |
| contenido | ARTICLE 35: OBLIGATIONS OF THE COMMISSIONER AND THE PRINCIPAL
For the purposes of article 14, section IV of the Law --280-Art. 14--, the commission agent will transfer, where appropriate, the tax on behalf of the principal, applying the corresponding fees to the value of the acts or activities for which the tax must be paid. The principal shall consider in their charge the tax corresponding to the acts or activities carried out by its commission agent, without deducting the value of the commission nor the reimbursement of expenses incurred on behalf of the principal and other concepts. The commission agent will consider in their charge and transfer it to the principal the tax corresponding to the commission agreed, including the expenses incurred in the name and on behalf of the principal. When the commission agent is an individual and the principal is a legal entity, the latter must carry out the withholding of the tax that is transfer in the terms of the Law and of these Regulations. |
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