Guarantee of the Fiscal interest in Temporal Importations
Last Updated on agosto 7, 2014 by TLC Asociados
The SAT unveiled a project for information purposes on its website called the project of resolution that establishes rules of general character for international trade for 2014, where it refers to the guarantees of fiscal interest to those taxpayers who do not exercise the option of certification VAT and IEPS, and effect do not pay taxes on temporary imports, we would make to your knowledge as set forth in the said project:
What alternate option exists to avoid paying VAT on temporary imports, if you do not have certification in the field of VAT and IEPS?
The article 28-A, last paragraph of the LIVA, sets for those taxpayers who do not exercise the option to certify in accordance with rule 5.2.13, the possibility of not paying VAT by the introduction of temporary import of goods, always ensure the fiscal interest.
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