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ARTICLE 114: CHANGE REGIME FROM TEMPORARY TO DEFINITIVE EXPORT |
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| contenido | ARTICLE 114: CHANGE REGIME FROM TEMPORARY TO DEFINITIVE EXPORT Taxpayers may change regime from temporary to definitive export --379-Apendice 2-- complying with the requirements established by this Law and the Ministry through rules. --331-Regla 4.4.1-- --349-Regla 7.3.3-- When temporarily exported merchandise do not return to national territory within the granted period --219-Art. 116--, the export will be considered to be definitive as of the date on which the term expires and the updated general export tax must be paid from the time the temporary export was made and until it is paid. --216-Art. 103--
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