ARTICLE 50: ACCREDITATION OF VAT PAID FOR THE IMPORTATION OF INTANGIBLE GOODS OR SERVICES

For the purposes of the provisions of article 24 of the Law, taxpayers who import intangible goods or services for which they must pay the tax, may carry out the accreditation under the terms of Law (LIVA: Art. 4) (LIVA: Art. 5) (LIVA: Art. 5A) (LIVA: Art. 5B) (LIVA: Art. 5C) (LIVA: Art. 5D) in the same monthly payment declaration to which these imports correspond.