RULE 7.5.5: CAUSES OF SUSPENSION OF THE REGISTRY OF THE DISPATCH OF MERCHANDISE OF COMPANIES

The Service Tax Administration (Servicio de Administración Tributaria) will proceed to suspend the Registry of the Dispatch of Merchandise of Companies, for up to 6 months, in the following cases:

I. They no longer meet the requirements for authorization or renewal.

II. They do not present the notices referred to in rule 7.5.2, section III. (RGCE 2020: Regla 7.5.2)

III. Failure to comply with the presentation of the calculation indicated in rule 7.5.2, section VI. (RGCE 2020: Regla 7.5.2)

IV. When the company is suspended from the Register of Importers for a period equal to or greater than 90 days, uninterruptedly.

V. Have the authorization to carry out the electronic pre-validation of data and do not pay the exploitation provided for in article 16-A, penultimate paragraph (LA: Art. 16A) of the Law.

VI. When, due to the exercise of the faculties of verification, the authority detects any maneuver tending to evade compliance with tax obligations.

For the purposes of the foregoing, the customs authority will be subject to the procedure provided for in article 144-A, second paragraph (LA: Art. 144A) of the Law.

Law 16-A (LA: Art. 16A), 144-A (LA: Art. 144A), General Rules of Foreign Trade (RGCE) 7.5.2. (RGCE 2020: Regla 7.5.2)