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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 207: MEMBERS OF THE SERVICE TAX ADMINISTRATION ADVISORY BOARD

     

    For the purposes of article 145 of the Law (LA: Art. 145), the Service Tax Administration (Servicio de Administración Tributaria) Advisory Council will consist of:

  • A president, who will be the General Administrator, who in accordance with the Internal Regulations of the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) have regulatory faculties regarding the destination of the goods;

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  • An Executive Secretary, who will be appointed from among the Central Administrators assigned to the administrative unit of the President of the Advisory Council, with regulatory faculties in the matter of destination of the goods;

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  • General Administrators who, in accordance with the Internal Regulations of the Service Tax Administration (Servicio de Administración Tributaria), have faculties related to the precautionary embargo and destination of merchandise, and

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  • The representatives of the Chambers of Commerce, Services and Tourism and of the Chambers of Industry and their Confederations, as well as philanthropic institutions, associations or civil society organizations, which are indicated in the Manual that regulates the performance and operation of the Advisory Council.

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    The Advisory Council may invite, according to the topics to be dealt with in the agenda of the sessions, representatives of the Business Chambers or industry associations that manufacture or market identical or similar merchandise to those whose fate will be determined by policies, criteria or procedures that are submitted to the opinion of the Advisory Council, as well as to other authorities that are linked to the issues of destination of the goods because of their competence.