The Resolutions Nos. NAC-DGERCGC23-00000028 and NAC-DGERCGC22-00000029 amend general and temporary provisions of Resolutions Nos. NAC-DGERCGC20-00000059 and NAC-DGERCGC22-00000045, respectively; regarding the VAT automatic refund to Senior Citizens and Disabled Persons.  The changes are as follows:

• It is stated that in addition to the responsibility for the correct information for the VAT automatic refund that falls on the senior citizen, disabled person, legal representatives, substitutes and issuers of the electronic invoices, the latter will also be responsible for the amount of the tax on which the financial entities must calculate the withholding.
  
  
• The term for the national financial system entities issuing credit or debit cards to make the technological adjustments for the VAT automatic refund to Senior Citizens changes from 3 to 5 years counted from the effective date of the Resolution (September 30, 2020).  In the case of VAT automatic refund for disabled persons, the term of 3 years from September 27, 2020 is maintained.
  
  
• Both for VAT automatic refunds to Senior Citizens and Disabled Persons, the fact that, during the technological adjustment period indicated in the previous paragraph, the VAT paid for transactions made with credit or debit cards must be requested through the service channels of «Refund by Administrative Act» mechanism; for the other means of payment the automatic refund is enabled.

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