Regulatory Alerts2024-06-18 | DOF 5730772Added
Extract of the Third Modification to National Concession Title NUM.SAT.AGRS.CONCESIÓN.002/22 for Administering VAT Refunds to Tourist Foreigners
The Federal Government, through the Tax Administration Service (SAT), modifies the service delivery conditions for concession holder Shop Ping Network México, S.A. de C.V., requiring the establishment of VAT refund service points at specific air and sea terminals. The concessionaire must cover twelve exit points across three conglomerates (Center-North, Pacific, and Southeast) within phased deadlines of 60, 180, and 720 natural days from the concession grant. Additionally, the concessionaire must submit documentation from the guarantor acknowledging this modification and guaranteeing compliance with all obligations within twenty business days.
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