Clearance XX The operating mechanism is as follows: the employer when selling calculates and charges its customers the tax (known as output tax) that corresponds to the sales by applying the tax rate for the product sold. Where the employer is to file your return with fees passed on in the corresponding period, deducted from the amount of tax they that have passed to it (input tax) on all purchases and enter therefore the difference between both. If the result is negative because the statement in the declaration period under supported quotas were higher than those passed on, the employer can offset in later periods, with a limit of four years, quotas or also seek reimbursement of the same . Thus at every stage of production is taxed only the value added and end of the chain, consumers bear the tax on the final price of the product they consume. FEE TO ACCESS FEE PAYABLE – FEE SUPPORTED

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