ARTICLE 79: OPTION TO CARRY OUT AN INVENTORY CONTROL SYSTEM THAT ALLOWS TO DISTINGUISH NATIONAL MERCHANDISE FROM FOREIGNERS

For the purposes of article 59, section I of Law (LA: Art. 59), taxpayers who import merchandise may comply with the obligation to carry out an inventory control system registered in the accounting that allows to distinguish national merchandise from foreign merchandise, through the registration of their operations with electronic tax registration equipment authorized by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) or carrying out an inventory control using the retailer method and only when conducting transactions with the general public. (RGCE 2022: Regla 1.6.24)