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| titulo | RULE 6.2.2: ADJUSTMENT TO THE COMMERCIAL VALUE OF THE EXPORT MERCHANDISE |
| id_articulo | 964 |
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| nombre_clave | Regla 6.2.2 |
| contenido | RULE 6.2.2: ADJUSTMENT TO THE COMMERCIAL VALUE OF THE EXPORT MERCHANDISE For the purposes of adjusting the commercial value established in the definitive export customs declarations (pedimentos) processed during a fiscal year, a complementary global customs declaration (pedimento) may be made, before the presentation of the annual declaration for said year or on the occasion of the complementary declaration, provided that there are no balances in favor of foreign trade contributions. For the purpose of what is foreseen in the previous paragraph, the following must be done: I. In the field "block of discharges" according to Annex 22
font-family:; II. If applicable, the difference in contributions is paid, updated in accordance with article 17-A
font-family:; III. Where appropriate, the corresponding surcharges calculated from the date of the definitive export customs declarations (pedimentos) are paid. Notwithstanding the foregoing, if derived from the faculties of verification, the customs authority detects irregularities in the commercial value declared in the definitive export customs declarations (pedimentos), it may apply this benefit provided that the taxpayer reports in writing to the authority that initiated the act of inspection, their willingness to make the complementary global customs declaration (pedimento), pay the fine provided for in article 185, section II
font-family:; For the purposes of the previous paragraph, the writing must be submitted: I. In the case of home visits, until before the final act is issued. II. In cabinet reviews, even before the notice of observations is issued. Once the document is presented, the taxpayer will have a period of 10 days to present the complementary global customs declaration (pedimento) and prove that it has complied with the aforementioned requirements. Law 102
font-family:; |
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