I.- Legal news

Reforms to Value Added Tax (VAT) withholding percentages.

Source: Second Supplement to the Official Registry. No. 413 of October 10, 2013

With the validity of the recent Resolution No. NAC-DGERCGC23-00000026, issued by the Internal Revenue Service, some changes must be considered regarding who will not have VAT withheld, among several of these taxpayers are the following:

• Natural persons and companies categorized as entrepreneurs within the Simplified Regime for Entrepreneurs and Popular Businesses – RIMPE, when paid through credit card, debit, transfer or any other means of electronic payment, even when the payment is made by an entity of the system national financial institution, a credit or debit card issuing company and/or a payment aggregator, as appropriate.
• Habitual exporters of goods and/or services qualified as withholding agents or special taxpayers.
• Entities considered payment aggregators and/or online markets, as established in the resolution issued for this purpose, only when the payment is made by an entity of the national financial system, a credit or debit card issuing company and/or a payment aggregator, as aplicable.

Click to read the complete regulations.

Reforms to the procedural rules and requirements for the return of Value Added Tax (VAT) to people with disabilities or their substitutes.

Source: Third Supplement of the Official Registry. No. 413 of October 10, 2013

Through Resolution No. NAC-DGERCGC23-00000029, issued by the Internal Revenue Service, Resolution No. NAC-DGERCGC22-00000045 published in the Second Supplement of the Official Registry No. 157 of September 27, 2020 was amended through which regulates the procedure and requirements for the return of Value Added Tax (VAT) to people with disabilities or their substitutes.

The most relevant novelty in this reform is that “ the VAT paid for transactions carried out with credit or debit cards must be requested through the service channels of the “Refund by administrative act” mechanism ”.

Click to read the complete regulations.

Reforms to the procedural rules and requirements for the return of Value Added Tax (VAT) to older adults.

Source: Third Supplement of the Official Registry. No. 413 of October 10, 2013

In accordance with Resolution No. NAC-DGERCGC23-00000028, issued by the Internal Revenue Service, reforms are made to the procedure and requirements for the refund of VAT to older adults.

We consider the most relevant reform in this regulation to be the following:

“The entities of the national financial system that issue credit or debit cards will make the necessary technological adjustments to include the automatic VAT refund field within a period of (5) years from the entry into force of this Resolution. .
During the period indicated in the previous section, the VAT paid for transactions made with credit or debit cards must be requested through the service channels of the “Refund by administrative act” mechanism; “For other payment methods, automatic refund is enabled.”

Click to read the complete regulations.

II.- New article on our blog

Health insurance and medical disputes.

Recently in our office we had the opportunity to attend to the case of an insured person from a prepaid health and medicine insurance company, who had an international medical assistance policy. The insured’s situation is summarized in that because he had suffered from severe lower back pain, he decided to seek treatment from a doctor at a hospital in Miami, which was part of the hospital network on the list designated by the insurance company. Once he was seen, the specialist doctor determined that the insured should undergo emergency surgery, but for reasons of space and logistics, said emergency surgery had to be performed in a different hospital, which was not in the network of the medical centers of the insurance company.

When controversies in health insurance policies or prepaid medicine focus on medical aspects, as is the case with the determination of a medical emergency, what does the standard say about it? How should you proceed?

Click to read the full article.

Contact information:

Abg. Miguel Ángel Saltos | Email: miguel.saltos@lince-saltos.com | Telephone: (+593 4) 2630313