Tax Flash


Draft Resolution: “Procedure of authorization to purchase without payment of the General Sales Tax and/or Selective Consumption Tax”

December 11, 2017

Tax Flash

The Ministry of Finance published in its website the Draft Resolution “Procedure of authorization to purchase without payment of the General Sales Tax and/or the Selective Consumption Tax”, through which Tax Administration will regulate the procedure of authorizations to purchase without the payment of the General Sales Tax and/or the Selective Consumption Tax.

There, the types of authorizations are modified and web authorizations are stablished for the taxpayers and the declarants engaged in the production, marketing and/or distribution of duty-free merchandise or for export, and for those that have more than 50% of their sales destined to state institutions. This authorization would be valid for a period of time from six months to one year; as well as the specific authorizations, which is granted to taxpayers for equipment used as part of the productive process.

Additionally, the requirements for the inclusion in system of web authorizations is detailed in this draft resolution as well as the requirements to obtain the specific authorization, the deadline for resolving the request, the percentage calculation of authorization, ground for suspension of the authorization, together with details of the annexes of the forms that should be used to request authorization.

It is essential to point out that this project must be published by the Official Journal La Gaceta and a period of 10 days must be given to the Ministry of Finance in order to receive comments and subsequently, be published as a Final resolution in La Gaceta.

For more information, you can consult here:

Import tariff quotas for China, Argentina, Uruguay, European Union 2018

This publication can be consulted in Spanish here in the page 24 of the Official Journal, La Gaceta.

This publication can be consulted here in the page 24:


Alan Saborío
Country Managing Partner
Tax & Legal Leader

Carla Coghi
Tax and Legal Partner

Francisco Villalobos
Tax and Legal Partner

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