ARTICLE 63: REQUIREMENTS THAT MUST BE MET TO CALCULATE THE VAT APPLYING 0% RATE TO THE PROVISION OF FILMING OR RECORDING SERVICES

     

    In accordance with the provisions of article 29, section IV, subsection g) of the Law (LIVA: Art. 29), taxpayers must meet the following requirements:

  • In writing, sign a service provision contract specifying the filming or recording services that will be provided;
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  • Submit an export notice of filming or recording services to the Service Tax Administration (Servicio de Administración Tributaria), before they are provided, accompanying a copy of the contract referred to in the previous section, as well as the filming or recording schedule and the list of the places where it will take place.
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    The extemporaneous presentation of the notice referred to in this section shall have no effect;

     

  • Repealed.
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  • Receive payment for filming or recording services by means of a nominative check from who receives the services or by means of transfer of funds in accounts of credit institutions or brokerage firms, made in the name of the taxpayer.