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| titulo | ARTICLE 19 A: OPTION OF LEGAL ENTITIES WHEN SUBMITTING DIGITAL DOCUMENTS |
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| contenido | ARTICLE 19 A: OPTION OF LEGAL ENTITIES WHEN SUBMITTING DIGITAL DOCUMENTS
Legal entities who submit digital documents may choose to use their advanced electronic signature or do so with the advanced electronic signature of their legal representative. In the first case, the certificate holder will be the legal entity. The processing of the advanced electronic signature creation data of a legal entity may only be carried out by a representative of said person, who has been granted before a notary public, a general power of attorney for acts of ownership or administration; In this case, the representative must previously have a valid advanced electronic signature certificate. Said process must be carried out in accordance with the provisions of article 17-D of this Code. --611-Art. 17D-- Legal entities that choose to submit digital documents with their own advanced electronic signature must use advanced electronic signature creation data in all their procedures before the Service Tax Administration (Servicio de Administración Tributaria). In the case of queries or the exercise of the means of defense, the use of the advanced electronic signature referred to in the preceding paragraph shall be optional; when this is not used, the corresponding promotion must contain the advanced electronic signature of the representative of the legal entity. It will be presumed without admitting evidence to the contrary, that the digital documents containing advanced electronic signature of the legal entities were presented by the sole administrator, the chairman of the board of directors or the person or people, whatever the name with which they are appointed, to have the general management or administration of the legal entity in question, at the time the digital documents were presented. |
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