News published in INFORMA in December

The regasification activity is classified under section 123.2 of the first section , “ Distribution of natural gas”, when the regasification process is necessary for the transformation of liquefied natural gas for its transportation by gas pipeline and when the regasification and transportation is carried out by the same taxpayer for the distribution of natural gas by gas pipeline.

The retail sale of food supplements carried out in corners is classified under heading 647.1, section 1 , “Retail trade of any kind of food and beverage products in establishments with a seller ”, provided that it is carried out with a seller and not in a self-service or mixed regime.