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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 238: CASES IN WHICH THE LEGAL REPRESENTATIVES WILL NOT BE CREDITED TO PROMOTE THE CUSTOMS CLEARANCE WITHOUT THE INTERVENTION OF THE CUSTOMS AGENT

     

    In no case the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) will accredit as legal representatives of legal entities, the following people:

  • Those that would have been customs agents whose patent had been canceled or extinguished (LA: Art. 165) (LA: Art. 166); Those authorized by the Service Tax Administration (Servicio de Administración Tributaria) through the customs agent patent --230-Art. 159--;

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  • Employees, authorized dependents or mandataries of the people referred to in the preceding section, and

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  • Those convicted in a definitive judgment for having participated in the commission of tax crimes or other intentional crimes that merit corporal punishment.