ARTICLE 13: VALUE-ADDED TAX (VAT) TRANSFERRED TO INTERNATIONAL ORGANIZATIONS AND THEIR REFUND

     

    For the purposes of article 3 of the Law (LIVA: Art. 3), international organizations represented or based in national territory must invariably accept the transfer of the tax.

    When, by virtue of the International Agreements or Headquarters Agreements applicable to the aforementioned international organizations, the Mexican Government is obliged to reimburse or refund the tax, said organizations may request the return of the tax that had been transferred to them and that they have actually paid, only for the acquisition of goods and services that are intended for official use, established by the Service Tax Administration (Servicio de Administración Tributaria) through general rules.