Regulatory Alerts2023-05-23 | DOF 5689653Added
Extract of the Second Modification to National Concession Title NUM.SAT.AGRS.CONCESIÓN.002/22 to Administer Value Added Tax (VAT) Refunds to Foreign Tourists Returning Abroad by Air or Sea
This document modifies the National Concession Title NUM.SAT.AGRS.CONCESIÓN.002/22 granted to Shopping Network México, S.A. de C.V. regarding VAT refunds for foreign tourists. It updates Condition 3 to require service provision at 12 exit points across three conglomerates within specific deadlines: 60 days for Felipe Ángeles, Cancún, and Guadalajara; 180 days for Cozumel and Majahual; and 720 days for Mérida, Playa del Carmen, Cabo San Lucas, Puerto Vallarta, Progreso, and Puerto Morelos. The concessionaire must publish the modification in the Official Gazette and two newspapers, update its website, and submit a modified guarantee document within 20 business days.
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