ARTICLE 56: MOMENT IN WHICH VAT IS PAID BY DEPOSIT IN CUSTOMS ACCOUNT

For the purposes of article 28, fourth paragraph of the Law (LIVA: Art. 28), taxpayers who have chosen to pay the tax by means of deposit in the customs accounts, in accordance with the legislation of the matter (LA: Art. 84A) (LA: Art. 86) (LA: Art. 86A) (RGCE 2022: Regla 1.6.26) (RGCE 2022: Regla 1.6.28), will be creditable until it is transferred to the Treasury of the Federation (Tesorería de la Federación) by the credit institution or brokerage firm concerned. (RGCE 2022: Regla 1.6.27)