In the present case, the company had tax withheld and collected from the import operations of goods that it carried out, and the entity that had administered the VAT in advance was Customs.
In this sense, it was necessary to analyze and support import by import, as well as review accounting records, reliable documentation of operations and full compliance with the requirements established by the law for the origin of the refund.
It should be noted that, in the present case, it was about returns related to operations that the company had carried out since 2017 until 2022. For this reason, the traceability of the tax had to be ensured until the year 2023 (when the request was submitted).
As can be seen, this case was complex because it represented a multidisciplinary effort in which the team in charge had to express their knowledge not only in taxation but also in the customs and accounting branch, given the requirements for submitting applications.
Finally, the Administration approved the refund of the tax withheld for the sum of USD 750,082.00 and the one received for the sum of USD 1,234,309.00 for the year 2020; and approved the refund of the tax withheld for the sum of USD 1,069,272.00 and that received for the sum of USD 1,594,677.00 for the 2021 fiscal year.
