1E9Ct5D

same class, which are understood to be those grouped within the same section, exceptfor beer and coolers, which are considered to be in a different class from other beveragesthat contain alcohol.If in the monthly tax return there is a credit balance, the taxpayer can only offsetit against the tax owed in the following monthly payments up until it is used up. Ifthe balance is not offset in the corresponding month or in the two following months,when it could have been offset, the right to offset it will be lost up to the applicableamount.In the case of manufacturers, producers, bottlers or importers that alienate the goodsreferred to in sections A, B, and C through commission agents, sales promoters, agents,or distributors, they must withhold and pay the STPS on the consideration correspondingto the latter, unless the amount of said consideration is included in the price of alienationof the goods.132C H A P T E R V I I5.3. Alienations and ExemptionsThe obligation to pay STPS arises when the respective consideration is received and onthe amount charged. As a general rule the taxable base of STPS is the value of the agreedconsideration, using in its absence the market value or appraisal value, to which the specificrate corresponding to that type of good will be applied.As an exception, the producers or importers of cigars will calculate STPS correspondingto the alienation on the basis of the sale price to the retailer. In the case of cigarettes andcigars and other processed tobaccos the subsequent alienations carried out by producers,manufacturers or importers will be exempt from the tax.The following (among other) items, are exempt from STPS: the alienations of beer, coolers,cigars, and other processed tobaccos provided that the alienator is not the manufacturer,producer, bottler, distributor, or importer of the goods.Finally, the alienation for exportation of any type of good contemplated in the STPS lawis exempt from this tax.5.4. Importation of GoodsOnly the importation into the country under a definitive importation customs regimeis taxed by the STPS. For this purpose the tax is calculated taking into account the valueused for the purposes of the general import tax plus the amount of the other chargesand fees that must be paid for said importation, except the VAT.The STPS incurred for the importation of goods is paid together with the GeneralImportation Tax, which is to say before the merchandise customs clearance isprocessed.