Chapter Fourteen PAYMENT OF TAX

Establishment of the Tax Payable

Art. 73. Where the total amount of the tax charged by the registered person exceeds the total amount of the tax credit for a specific tax period, the balance shall constitute the result for the period - tax payable.

Subsections

• • Establishment of the Tax Payable
  
  
• Payment of Tax
• Payment of Tax in the Case of Importation of Goods