At the time of starting this midnight the two -day period of the sale of uniforms and school articles free of sales and use tax (IVU), the Secretary of the Treasury, Juan Zaragoza Gómez, announced the inclusion of hand disinfectants and wet towels disposable.
The determination was taken because the country is going through an intense drought period that has caused the Aqueduct and Sewer Authority (AAA) to establish a rationing plan.
“This situation is anticipated that the school period affects and in accordance with the public disease prevention policy, through administrative determination 15-13, we include as exempt from the IVU during this period of two days, hand disinfectants, towelsWet disposable for disinfecting and wet dightening towels for hands or babies, ”said Zaragoza Gómez.
The sales period of uniforms and free school materials of the IVU, begins at 12:01 in the morning on Friday and ends at 12:00 at midnight this Saturday.
The internal income circular letter 15-07 defines as a school uniform the costumes and footwear that is specifically required by the educational institution to be used by students, which cannot have a continuous general use outside the school to replace ordinary clothing.
It is also considered school uniform pieces of clothing and footwear that complement one or more pieces of the uniform, as specifically required by the educational entity.
Hacienda clarified that some articles sold separately such as belt buckles, disguise masks, patches or emblems are not included, except if they were part of the school uniform.
Nor is the sewing equipment exempt, such as machines, sewing or knit needles, patterns, pins, scissors, metric tapes or thimble, among others, it was clarified.
The accessories or clothing equipment that constitute incidental items, such as briefcases, cosmetics, hair items, hand wallets, jewelry, non -prescription and umbrella sunglasses, they are not exempt.
The sports and recreational team is also not exempt, such as ballet shoes, hook sports shoes, sports gloves, or protectors, among others.
The IVU payment exempt school materials during the two days mentioned above are those defined as the articles commonly used by a student during the study course, such as folders, school bulk, calculator, adhesive tape, chalk, compass, crayDelete, letterpacios, accordion, expansible, plastics, manila envelopes, paste and bar adhesive, in addition to markers, including fluorescent.
Books and notebooks do not pay IVU throughout the year.
The cards cards, boxes for storing poster cards, lunchboards, markers, loose paper, paper with linen libreta lines, copies paper, grid paper, tracing paper, manila paper, color paper, cardboard, cardboard andconstruction paper, pencil boxes and other boxes of school materials, pencils, pens, transporters, rules and scissors.
In the sale of school materials without IVU, computing storage media are included, which includes discs, compact discs and memories.
They can also buy without IVU, art or music materials and instructions, for use in a course or as a reference for a subject.
Materials such as mud and enamels, paintings, including acrylic, tempera and oil, brushes for art work, drawing and sketches, watercolors, musical instruments, maps and globe reference.
“It is very important that businesses comply with exempting the collection of IVU the products or materials only stipulated by law;In this way everyone can enjoy this period in compliance and avoiding possible fines or penalties, ”said the Secretary of the Treasury.
