Section
3. - Support tax credit. - To exercise the right to tax credit in the
case of VAT, valid only consider bills, shopping settlements acquiring
goods or services, tickets issued by the aviation
companies for the air transportation of persons and vouchers issued by
insurance companies Ias Ias and telecommunications companies.Also sustain those tax credit of sale as may be expressly authorized. by resolution by the Internal Revenue Service.
Section
4. - Support costs or expenses. - To support costs or expenses for the
purposes of the determination and payment of income tax, only be
considered ascertain vouchers valid in Articles 1 and 3, provided they meet all the requirements of this Regulation.
Section
5. - Opportunity for the use and emission of sale. - Vouchers for sale
listed in Article 1, shall be used or issued under the rules contained
in Articles 6 to 12.
Section 6. - Invoices. - Invoices will be issued in the following cases:a)
When the operations are conducted to transfer assets or provide
services to companies or individuals who are entitled to the use of tax
credits and,b) In export operations.
Section 7. - Notes or tickets for sale. - Will be issued notes or receipts from operations only consumers or end users.
Article 8. - Overstock purchases of goods or services. - Thesettlement of purchases of goods or services the purchaser the issue in the following cases:a) In the case of procurement of goods or services to individualsnot required to issue sales receipts.
b) The deemed liquidation purchases, if applicable, the Taxadded that will be retained and paid for the voucher, and,c) In all circumstances where the IRS deems necessary to allow the acquirers.
Section
9. - Tickets or vouchers issued by cash registers. - Will be issued
tickets or vouchers issued by cash registers in transactions with
consumers or end users.
Article 10. - Documents authorized. - Documents are authorized, provided thatidentify
the purchaser or user by its identification number or unique
registration Taxpayers, or trade names, and discriminates the value
added tax, the following:a) Tickets issued by the airlines for air transportation of persons, and,b) Documents issued by insurance companies that are under control of the Superintendency of Banks and telcos.It
considers only authorized documents, costs or expenses to support the
purposes of income tax, provided that identify the purchaser or user by
its unique registration number Taxpayers, full name or company name, as
follows:a) Travel tickets issued by companies of public passenger transport,b)
Documents issued by banks, financial institutions and receivables that
are not under the control of the Superintendency of Banks;c) Settlement issued by the stock exchanges or brokers for performing operations,d) licenses and vehicle registrations,e) The receipts issued by service providers public supply of electricity, water, sewer and garbage collection;f) The air waybills and bills of lading for the service of international freight air, river and sea, and,g) The tickets, vouchers or receipts for tolls on bridges and roads.No
costs or expenses allow for the effect of income tax, or exercise the
right to tax credit lottery tickets, raffles and betting and numbered
tickets or entries received by attractions or public entertainment in
general ..
Article
11. - Credit Notes. - Credit notes will be issued for changes in
conditions originally agreed sales, ie to cancel operations make
returns, discounts and rebates granted. correct errors or similar cases. They must contain the same requirements and characteristics of sale to which they relate.Credit notes can only be issued to the purchaser or user to modify sales vouchers entitling tax credit. granted previously.Whoever
receives the credit note, it must state in its corporate name number.
Registry of Taxpayers or certificate of citizenship, date of receipt
and, if applicable, the company stamp.The taxpayer has issued credit notes, for any reason,separated
from the respective invoices shall submit to the Internal Revenue
Service, during the month following the issuance of such a list,
identifying beneficiaries with the corporate name and the number of
Taxpayers Registry or identification card
Article
12. - Debit Notes. - Debit Notes will be issued to recover costs or
expenses, including the interest on arrears or otherwise, incurred by
the vendor after the issuance of bills of sale. They
must contain the same requirements and characteristics of sale to which
they relate and may only be issued at the same purchaser or user to
modify sales receipts granted before.
Section
13. - Requirements for credit notes and debit cards. - Credit notes and
debit notes should record the serial number of the sales receipts that
change.
Section
14. - Opportunity delivery of sales receipts. - Vouchers for sale
listed in Article 1 of this Regulation, shall be delivered in the
following opportunities:
a)
In the transfer of movable at the time the act is performed or sign the
contract which has the aim to transfer the domain thereof If the
transfer is concerted electronic, telephone, fax or other means similar
within the country in which payment is made by credit card or debit
card or credit line account before delivery of the goods. proof of purchase must be issued on the date that is perceived income and conveyed with the good;
b)
When the line of business is the transfer of real estate, on the date
that the perceived, or income on the date of conclusion of the contract
whichever is earlier, and,
c)
In providing services, leasing, at the time the act is performed or
sign the contract having as its object the provision of services or the
lease. In
the case of the provision of personal and professional services, to be
provided for longer than a month and that according to contractual terms
be paid by installments or as works progress, the value added tax will
be billed and charged for each share ,
