RULE 7.2.9: DISCHARGE OF PENDING BALANCE IN THE SCCCYG TO A NEW REGISTRY IN THE BUSINESS CERTIFICATION SCHEME IN THE MODALITY OF THE VAT (IVA) AND IEPS

Companies that have lost their Registry in the Business Certification Scheme, in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, that are not handicapped from requesting a new one in a period of 2 years and have a balance pending discharge in the Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías), may choose to request again the Registry in the Business Certification Scheme, in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, within a period of 60 calendar days, counted from the day after the end of their Registration and, in case they are granted the same, they may transfer the balance of the pending credit in the Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías) corresponding to the expired Registry, to the new Registry in the Business Certification Scheme, in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality.

Those companies that are denied Registry in the Business Certification Scheme in the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, must pay the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), as appropriate, for the balance of the global credit they have in the Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías), in accordance with procedure established in rule 7.2.7. (RGCE 2020: Regla 7.2.7)

General Rules of Foreign Trade (RGCE) 7.2.4. (RGCE 2020: Regla 7.2.4), 7.2.7. (RGCE 2020: Regla 7.2.7), Annex 31