ARTICLE 224-A:
The taxpayers of the rights referred to in this Chapter, at the moment of filing their declarations, may decrease the following amounts from the payment of the respective right:
In order to make such reduction effective, taxpayers must submit to the offices of the National Water Commission (Comisión Nacional del Agua), for verification and stamped, the original purchase invoice of the measuring device and its installation, which must comply with the tax requirements referred to in Article 29-A of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 29A)
The amount to be reduced must be indicated in the final quarterly statement. When the amount to be reduced is greater than the right to charge, the surplus will be deducted in the subsequents definitive quarterly statements.
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law