RULE 5.2.1: APPLICATION OF VAT (IVA) ON EXPORT RETURNS

In accordance with the provisions of article 103, first paragraph (LA: Art. 103) of the Law, the return to the country of definitively exported merchandise will be understood to have been carried out in the terms of the aforementioned article (LA: Art. 103), complying with the provisions of article 46 (RLIVA: Art. 46) of the Regulation of the Value Added Tax Law (Ley del Impuesto al Valor Agregado).

Law 103 (LA: Art. 103), Regulation of the Value Added Tax Law (Ley del IVA) 46 (RLIVA: Art. 46)