RULE 4.8.9: PURCHASE OF ASSETS IN THE CONSOLIDATED STRATEGIC CONTROLLED PREMISES AS AN EXPENSE IN THE LAW ON INCOME TAX (LEY DEL ISR)

When it is required to enter an authorized strategic controlled premises in accordance with article 14-D (LA: Art. 14D) of the Law, national or nationalized goods acquired in national territory whose purchase is considered as an expense in accordance with the Law on Income Tax (Ley del Impuesto sobre la Renta), for the introduction of the same, the goods must be presented to the surveillance module of the strategic controlled premises with the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) that protects them.

Law 14-D (LA: Art. 14D), Regulation 190 (RLA: Art. 190)