ARTICLE 32 I: AUTHORIZATION OF THE CERTIFYING BODIES

The Service Tax Administration (Servicio de Administración Tributaria) may authorize legal entities to function as certifying bodies that will be responsible for guaranteeing and verifying that authorized third parties comply with the requirements and obligations to obtain and keep the authorizations issued for said purposes, the deconcentrated administrative body issues.

These certifying bodies must comply with the requirements and obligations established by the Service Tax Administration (Servicio de Administración Tributaria) through general rules.

Authorized third parties must grant the necessary facilities for the certifying bodies that they have hired to carry out the corresponding verifications in order to obtain the certification that allows maintaining the authorization in question.