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| titulo | ARTICLE 78: CASE IN WHICH NOTARIES, BROKERS, JUDGES AND OTHER NOTARIES ARE RELIEVED OF THE OBLIGATION TO CARRY OUT THE CALCULATION OF VAT |
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| contenido | ARTICLE 78: CASE IN WHICH NOTARIES, BROKERS, JUDGES AND OTHER NOTARIES ARE RELIEVED OF THE OBLIGATION TO CARRY OUT THE CALCULATION OF VAT
For the purposes of article 33, second paragraph of the Law --285-Art. 33--, the people referred to in that paragraph, are relieved of the obligation to perform the calculation and paying of the tax referred to in said article when the alienation of real estate is done by taxpayers who must submit monthly declarations of this tax and display a sealed copy of the last three monthly payment declarations. In the case of taxpayers who have initiated activities within a period of less than three months prior to the date on which the document notary is issued by the public notary, they must submit a sealed copy of the last declaration of the monthly payment or copy of the notice of registration to the Federal Taxpayer Registration, as appropriate. When the taxpayers submit the declarations or the notice referred to in this article in digital documents, they must show a copy of the acknowledgment with a digital stamp. The alienation of goods carried out by taxpayers that are obliged to submit monthly tax declarations are not considered to be accidentally. |
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