Article 18: (TAX CREDIT FOR THE PURCHASE OF GASOLINE OR DIESEL). Natural persons or Legal entities that buy Gasoline or Diesel Oil of any origin, for the credit of the Value Added Tax (VAT), only 70% (seventy percent) of the tax credit on the purchase value can offset against VAT debts. This treatment is also applicable to the Complementary Regime to the Value Added Tax (RC-VAT) and in the refund of the tax provided for by Article 11 of Law No. 843 (VAT refund on exports).
Source Official Gazette Law 1356
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