ARTICLE 283:

The user will calculate the federal right referred to in this Chapter on a quarterly basis and will make their payment on the last business day of the months of January, April, July and October, by means of a definitive quarterly declaration that will be presented at the offices authorized by the Service Tax Administration (Servicio de Administración Tributaria).

Taxpayers who make permanent or intermittent discharges will be required to submit the declaration referred to in the preceding paragraph.

People who make accidental discharges of wastewater must submit the declaration even if there is no payment at their expense, within the month following the one in which the discharge was made, which will be considered final.

The taxpayer shall be required to submit, in terms of the provisions of this article, a declaration for all the sites where the discharge is carried out to the receiving body, indicating their discharge sites, name, denomination or company name, federal taxpayer registration, number of discharge permits, including for each discharge site the name and type of receiving body, the volume discharged, the fee applied and the amount paid, in case they choose to apply the accreditation, exemption or discount referred to in this Chapter, indicates the pollutant concentrations of each discharge.

Taxpayers must have the original supporting documentation of the payment of rights at their fiscal address and with a copy of said payment at the place where the discharge of wastewater is made, when it is different than their fiscal address.