RULE 7.2.6: REQUEST TO CANCEL THE REGISTRY IN THE BUSINESS CERTIFICATION SCHEME, VAT (IVA) AND IEPS MODALITY
Legal entities with Registry in the Business Certification Scheme in the modality of the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), may request that their registration be terminated, in accordance with procedure file 121 / LA (Customs Law) of Annex 1-A. (RGCE 2020: Anexo 1A)
The provisions of this rule will also be applicable to legal entities interested in canceling their Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) Certification.
General Rules of Foreign Trade (RGCE) 1.2.2. (RGCE 2020: Regla 1.2.2), 7.2.2. (RGCE 2020: Regla 7.2.2), 7.2.4. (RGCE 2020: Regla 7.2.4), Annex 1-A (RGCE 2020: Anexo 1A)