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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 54: HOW THE AMOUNT OF THE FISCAL INTEREST GUARANTEE IS DETERMINED

     

    For the purposes of article 15, section I of the Law (LA: Art. 15), in the case of the first year of operation, the amount of the fiscal interest guarantee shall be determined as follows:

  • In the event that the precinct had been previously occupied, the amount recorded during the last year of operation of said precinct shall be taken as a basis, or

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  • If the premises are newly created, the guarantee must be equivalent to ten percent of the amount of their investment program. (RGCE 2022: Regla 2.3.5)

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    Authorized or concessionaire must submit to the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) within thirty days following the notification of the authorization or concession, the bond policy, or the insurance contract for the corresponding amount.