Working Instruction No. 4 by the General Subdirectorate of Customs Law (April 04, 2017)
Working guidelines were established for processing repetitions; thus, “For any and all processes of repeat taxes where triple identity of subject, object and cause is detected, the proceeding shall be cumulative ex officio at the request of the party.” Likewise, a cap is therein established, whereby it “…may not exceed the number of 10 (ten) taxable events operating as a cause for repeat taxation.”
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