Normas que regulan el procedimiento y requisitos para la devolución del Impuesto a la Salida de Divisas (ISD) por coeficientes a los exportadores habituales de bienes
El 05 de abril del 2019, mediante Suplemento del Registro Oficial N° 462, el Servicio de Rentas Internas (SRI) estableció las normas que regulan el procedimiento y requisitos para la devolución del ISD por coeficientes a los exportadores habituales de bienes.
La devolución del ISD a exportadores habituales de bienes corresponderá a la parte que no sea utilizada como crédito tributario, costo, gasto; y, que no haya sido recuperada o compensada de cualquier manera.
Las solicitudes de devolución del ISD se presentarán por períodos mensuales, una vez efectuada la exportación de bienes en la que se hayan incorporado las importaciones de materias primas, insumos y bienes de capital que consten en el listado definido por el Comité de Política Tributaria y por las...
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